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Final rules describe health coverage reporting requirements for 2015
- Evelyn Randall
- 2 years ago
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1 frm Human Resurce Services Final rules describe health cverage reprting requirements fr 2015 April 22, 2014 In brief Final regulatins n reprting requirements f the Affrdable Care Act (ACA) give needed guidance t emplyers and insurers wh must reprt t the IRS abut 2015 health cverage. The reprts will prvide infrmatin the IRS needs t enfrce bth the individual mandate and the emplyer mandate. These reprts will als enable the IRS t administer tax subsidies available t certain individual taxpayers fr purchasing insurance n an exchange. Under the new regulatins, emplyers and insurers must cmpile mnthly infrmatin n the health cverage they ffer and n cvered individuals and reprt this infrmatin t the IRS and cvered individuals. Emplyers generally must cmpile mnthly infrmatin n full-time emplyees and their health cverage, and reprt this infrmatin at the end f each year t the IRS and full-time emplyees. Sme simplified reprting will be available. The first reprts must be issued early in 2016 based n 2015 health cverage. IRS frms fr these reprting requirements are being develped and will be made available in the future. In detail Backgrund Under ACA s individual mandate, mst US citizens and residents withut health cverage that meets minimum standards minimum essential cverage r MEC may face penalties. In additin, emplyers with at least 50 fulltime equivalent emplyees ( applicable large emplyers ) may face penalties if they fail t ffer MEC t full-time emplyees, r if the cverage ffered is nt affrdable, minimum value cverage. These emplyer shared respnsibility r emplyer mandate penalties are triggered if a full-time emplyee gets premium tax credits t buy health insurance n an exchange/marketplace. Premium tax credits are nt available t individuals wh are eligible fr MEC frm their emplyers if the cverage prvides minimum value and is affrdable fr them. T enfrce these penalties and prperly administer the premium tax credits, ACA impses tw annual reprting requirements n health insurance issuers and emplyers. The first requirement is that issuers and self-insured emplyers prviding MEC (regardless f emplyer size) must reprt abut the MEC they prvide t the IRS and t cvered individuals. Under the secnd requirement, applicable large emplyers must separately reprt infrmatin abut their full-time emplyees and the cverage they ffer. Like Frm W-2 reprting, the general structure fr these reprts is fr the infrmatin t be reprted t the IRS n an aggregated basis alng with a transmittal frm, and fr individuals t receive reprts with the infrmatin that is relevant t r specifically abut them. The final regulatins make a number f changes t last year s prpsed regulatins and ffer simplified reprting ptins that may be helpful t sme emplyers.
2 HRS Insight Reprting under Sectins 6055 and 6056 is separate frm and in additin t Frm W-2 reprting. Emplyers must cntinue t reprt the cst f emplyer-prvided cverage n the Frm W-2, a requirement that has been in effect since Reprting minimum essential cverage Sectin 6055 reprting T help the IRS enfrce ACA s individual mandate, insurers and emplyers maintaining self-insured health plans must reprt t the IRS and t all cvered individuals the minimum essential cverage they prvide. This includes an infrmatin return prvided t the emplyee r primary insured and a transmittal t the IRS. What is Minimum Essential Cverage? Many types f health cverage are cnsidered MEC and must therefre be reprted. The fllwing chart lists varius types f cverage and whether each type is minimum essential cverage r nt. Mst emplyer-spnsred grup health cverage, including grandfathered plans, will be cnsidered MEC. Anyne cvered n at least ne day f a mnth under an emplyer-spnsred grup health plan will be cnsidered t have MEC. Emplyers and their vendrs must be able t track and reprt n emplyees and their cvered family members. Emplyers ffering emplyee assistance prgrams that prvide significant medical benefits may have t wrk with their EAP prvider t determine reprting requirements and rles. Minimum essential cverage Emplyer-spnsred self-insured cverage fr active, retired r terminated emplyees Individual r emplyer-spnsred grup health insurance subject t State law (including cverage bught n a public exchange) Medicare Part A r Medicare Advantage Mst Medicaid r CHIP cverage Mst Tricare cverage Cverage recgnized as MEC by the Department f Health & Human Services (e.g., cverage prvided by a freign gvernment, cverage prvided t certain selfemplyed individuals r partners), prvided that the spnsr cmplies with ntice and reprting requirements. Nt minimum essential cverage Excepted benefits, including stand-alne dental, stand-alne visin, fixed indemnity plans, critical illness cverage, nsite medical clinics, mst health flexible spending arrangements, emplyee assistance prgrams (EAPs) that d nt prvide significant medical benefits Health Reimbursement Arrangements integrated with grup health cverage Health Savings Accunts MEC that supplements a primary plan f the same plan spnsr, r that supplements Medicare r ther gvernment-spnsred cverage Certain self-insured student health cverage 2 pwc
3 Wh must file MEC reprts? Health insurance issuers must reprt fr all insured cverage. The plan spnsr is respnsible fr reprting fr a self-insured grup health plan. The plan spnsr is the emplyer fr a single-emplyer plan (determined withut aggregating members f a cntrlled grup), the emplyee rganizatin fr a plan maintained slely by an emplyee rganizatin, r the jint bard f trustees r similar grup fr a multiemplyer plan. Fr ther plans maintained by mre than ne emplyer, each participating emplyer must file n behalf f its wn emplyees. Special rules apply fr gvernmental emplyers and gvernment-spnsred prgrams such as Medicare and CHIP. Althugh all emplyee hurs wrked fr any member f a cntrlled grup must be aggregated fr purpses f determining an emplyee s status as a full-time emplyee r an emplyer s status as an applicable large emplyer, emplyers and their vendrs will generally have t reprt MEC n an emplyer-by-emplyer (e.g., EIN) basis, even if health cverage is ffered by a parent cmpany. Wh must receive a reprt? The reprts must be filed with the IRS, and each cvered individual must receive a cpy with the individual s infrmatin. The regulatins d nt require separate individual reprts fr each family member; instead a single reprt is t be furnished t the respnsible individual the primary insured, emplyee, frmer emplyee r ther persn wh enrlls ne r mre individuals, including him r herself, in MEC. N reprts are required fr individuals wh are nt enrlled in cverage. What infrmatin must be reprted? The MEC reprting frms will require the fllwing infrmatin: the name, address and emplyer identificatin number (EIN) f the insurer r self-insured plan spnsr the name, address and EIN f the emplyer spnsring the plan when an insurer is reprting n an emplyer-spnsred grup health plan, and whether the plan is enrlled thrugh the SHOP prgram fr small emplyers the name, address and taxpayer identificatin number (TIN, typically the Scial Security number) f the insured r emplyee (the respnsible individual) the name and TIN f each individual cvered under the plicy r prgram fr each cvered individual, the mnths fr which the individual was cvered fr at least ne day any ther infrmatin required by the frm and instructins. Are we required t btain Scial Security numbers fr cvered dependents? Yes, TINs must be reprted fr each cvered individual. Issuers and plan spnsrs must use existing regulatins gverning infrmatin returns and payee statements that prvide a prcess fr btaining TINs. Under these rules, the reprting entity must slicit the TINs at the time the relatinship with the payee is first established, and then again by December 31 f that year (January 31 if the relatinship began in December). If a TIN is still nt prvided, a secnd annual slicitatin is required by December 31 f the next succeeding year. If after these effrts a TIN has still nt been prvided, the reprting entity may reprt the date f birth in lieu f the TIN fr the individual. In the cntext f health cverage, applying these rules means that insurers and plan spnsrs shuld ask fr Scial Security numbers fr all cvered family members upn initial enrllment, and fr at least the next tw renewals r annual enrllments if Scial Security numbers have nt been previusly prvided. Entities that autmatically enrll r renew cverage and d nt ask fr Scial Security numbers n a regular basis may have t revise their prcesses t be able t satisfy the rules and use the birth date instead f a Scial Security number. Applicable large emplyer reprting Sectin 6056 reprting Emplyers subject t the emplyer mandate must reprt t the IRS and t all full-time emplyees abut the cverage they prvide, whether insured r self-insured. These reprts are needed in rder t enfrce the ACA s emplyer mandate. Infrmatin n the cst f the lwestcst self-nly ptin that prvides minimum value must be reprted, t help individuals and the IRS with determining an individual s eligibility fr premium tax credits fr insurance purchased n an exchange. Fr mre infrmatin n the final emplyer shared respnsibility rules, including determining full-time emplyees and applicable large emplyers, see ur Insight Final rules n ACA s emplyer mandate include new transitin relief. 3 pwc
4 What is an applicable large emplyer? An applicable large emplyer (ALE) is an emplyer with 50 r mre full-time (r full-time equivalent) emplyees in its cntrlled grup determined using the preceding calendar year s emplyee demgraphics. Full-time emplyees are thse emplyed n average at least 30 hurs per week. The number f an emplyer s full-time equivalent emplyees is determined by dividing the aggregate hurs f all emplyees wh wrked less than 30 hurs each week by 30. Transitin rules give emplyers with fewer than 100 full-time emplyees in their cntrlled grup an additinal year befre the emplyer mandate penalties will apply. The penalties will nt apply until the beginning f the 2016 plan year fr these emplyers if they satisfy certain requirements. These transitin rules d NOT extend the reprting requirements and deadlines, hwever. Such emplyers will still file reprts fr 2015, and must include a certificatin that they meet the requirements fr the transitin relief, n the transmittal frm t the IRS. If the emplyer has a nn-calendaryear plan, the certificatin will have t be made again n the 2016 filings with respect t any mnths during 2016 that fall within the 2015 plan year. Wh is a full-time emplyee? A full-time emplyee fr a mnth is a cmmn-law emplyee (nt a leased emplyee, a sle prprietr, a partner in a partnership r a 2 percent S crpratin sharehlder) wh wrks n average at least 30 hurs per week in the mnth. The regulatins under the emplyer mandate prvide several methds fr identifying full-time emplyees, including a mnth-bymnth methd and a lkback methd under which full-time emplyees are identified during a measurement perid and treated as full-time r nt during the fllwing stability perid based n that determinatin. Because emplyers must be able t identify and reprt t all full-time emplyees n a mnthly basis beginning with January 1, 2015, it is critical that they determine nw hw that identificatin will ccur. The use f the mnthly methd in the emplyer mandate regulatins may appear simplest, thugh the lkback methd ffers mre certainty. In either case, emplyers must nw be deciding n the methds t be used, and beginning t track the hurs f service f all emplyees. Wh must reprt? Once an aggregated emplyer is determined t be an ALE, each separate emplyer in the cntrlled grup (ALE member) is respnsible fr reprting based n that emplyer s cmmn law emplyees. Althugh the IRS will allw ne member f the cntrlled grup t d the reprting fr ther members f the cntrlled grup, r will allw third parties t file n behalf f an ALE member, the liability fr reprting and any penalty under the emplyer mandate will be assessed n a member-by-member basis. Special rules allw reprting by multiemplyer plans with respect t the full-time emplyees cvered by a cllective bargaining agreement eligible t participate in the multiemplyer plan, and ther rules address reprting fr related gvernment entities, althugh in bth cases, the ALE member retains liability fr reprting and shared respnsibility penalties. In additin, a disregarded entity is treated as an entity separate frm its wner fr purpses f the emplyer mandate and the reprting requirements; these rules apply t the ALE member and nt its wner. Wh must receive a reprt? Emplyers must create and file a separate return with the IRS fr each full-time emplyee, accmpanied by a single transmittal frm fr all f the returns filed fr a given calendar year. Each full-time emplyee must receive a statement that includes the name, address and EIN f the emplyer and certain emplyee-specific infrmatin. This reprting is similar t emplyers Frm W-2 reprting. Self-insured emplyers shuld be able t cmbine the MEC reprting with the large emplyer reprting, as described belw in The mechanics f filing. What infrmatin must be reprted? Generally, each ALE member must reprt with respect t each full-time emplyee fr each f the 12 mnths in the calendar year: Emplyer infrmatin: the name, address and EIN f the emplyer the name and telephne number f a cntact persn the calendar year fr which the reprt is prvided a certificatin as t whether the emplyer ffered t its full-time emplyees and their dependents the pprtunity t enrll in MEC under an eligible emplyer-spnsred plan, by calendar mnth 4 pwc
5 the number f full-time emplyees fr each mnth during the year Fr each full-time emplyee: the mnths during the calendar year fr which MEC was available t the full-time emplyee the emplyee s share f the lwest cst mnthly premium fr self-nly cverage prviding minimum value ffered t the full-time emplyee, by calendar mnth the emplyee s name, address and TIN and the mnths, if any, during which the emplyee was cvered under the plan Any ther infrmatin required by the frm and instructins. : The requirement t cllect and reprt infrmatin n a calendar mnth basis cmplicates the data cllectin and reprting, particularly fr emplyers that create and maintain recrds n a payrll perid basis. The preamble t the regulatins states that certain additinal infrmatin will be required t be reprted fr each calendar mnth by the use f indicatr cdes n the returns. Cdes will be used t indicate that: MEC meeting minimum value was ffered, by cverage tier (e.g., self, self and spuse, family) cverage was nt ffered t the emplyee, and a related explanatin (e.g., the individual was nt emplyed during a mnth, r was nt a full-time emplyee) cverage was ffered t the emplyee fr the mnth althugh the emplyee was nt a full-time emplyee the emplyee was cvered under the plan the ALE member met ne f the safe-harbrs fr determining the affrdability f cverage under the emplyer mandate regulatins Additinal infrmatin likely t be required n the transmittal frms will indicate: that the ALE member is using the transitin relief under the emplyer mandate regulatins, and any required certificatins the ttal number f returns being filed whether an emplyee s effective date f cverage was affected by a permissible waiting perid, by calendar mnth the ttal number f emplyees, by calendar mnth whether the ALE member had n emplyees fr the calendar mnth the name and EIN f each ther member f the aggregated grup f emplyers f which the ALE member is a part if the ALE member cntributes t a multiemplyer plan with respect t a full-time emplyee, and s is nt subject t penalties the name, address and EIN f any third party that is reprting with respect t the ALE member What alternative reprting methds are available? Tw alternatives are prvided fr emplyers that meet specific requirements: qualifying ffers and 98% ffers. Qualifying ffers. Emplyers that can certify that a qualifying ffer was made t full-time emplyees fr the entire year may prvide a simplified emplyee statement and transmittal with respect t thse full-time emplyees. A qualifying ffer is an ffer f MEC prviding minimum value (i.e., at least 60% actuarial value) at an emplyee cst fr emplyee-nly cverage nt exceeding 9.5% f the federal pverty line. : The federal pverty line fr 2014 fr a single individual is $11,670, s the emplyee cst culd nt exceed $92.39 per mnth ($1,109 per year) t meet this test if it applied in The federal pverty line changes each year. Cverage under a qualifying ffer must be available t the full-time emplyee and the emplyee s spuse and dependents fr all twelve mnths f the year. The emplyer must file under the general methd fr all fulltime emplyees that were nt made a qualifying ffer fr all twelve mnths f the year. Hwever, fr 2015 nly, this alternative methd may be used even fr emplyees nt receiving a qualifying ffer fr all twelve mnths f the year if the emplyer certifies that it made a qualifying ffer t at least 95% f full-time emplyees and their spuse and dependents. 98% ffer. The secnd alternative permits emplyers t reprt withut identifying all full-time emplyees if it ffers MEC prviding minimum value that was affrdable t at least 98% f all emplyees (and their dependents) regardless f whether the emplyee is a full-time emplyee. Fr this purpse, the emplyer may use any f the affrdability safe harbrs permitted under the emplyer mandate regulatins. Emplyers using this apprach wuld nt have t identify r give a cunt f full-time emplyees fr each calendar mnth, 5 pwc
6 but wuld have t prvide ther infrmatin. The tw alternatives shuld prvide simplified reprting fr sme emplyers, althugh the requirements may be a high bar, particularly fr emplyers that have a waiting perid r that d nt ffer cverage t nearly all emplyees. Even emplyers able t use an alternative reprting methd will have t create and retain detailed infrmatin t justify use f the simplified apprach. The mechanics f filing What frms must be filed? When and hw are they t be filed? Entities reprting nly MEC under Sectin 6055 will reprt n IRS Frm 1095-B with the 1094-B transmittal frm. This stand-alne reprting n Frms 1094-B and 1095-B shuld nly apply t self-insured emplyers with fewer than 50 full-time and full-time equivalent emplyees, and t insurance issuers and gvernmental entities respnsible fr reprting MEC. Emplyers wh must als reprt under Sectin 6056 as ALEs will reprt the MEC infrmatin alng with the ALE infrmatin n Frms 1095-C and 1094-C, which will include sectins fr bth reprts. Individuals must receive a cpy f the 1095-B r -C that relates t them, r a substitute statement that includes all f the relevant infrmatin. They may be identified n these statements using an IRS truncated TIN rather than their full Scial Security number. Reprts t cvered individuals and full-time emplyees are due by January 31 f the year fllwing the calendar year in which MEC was prvided r in which the individual was a full-time emplyee. They may be prvided electrnically if the individual has given electrnic r written cnsent t receive the frm electrnically. Emplyers and thers prviding reprts will have t plan ahead t btain cnsent befre delivering reprts t emplyees and cvered individuals electrnically. The same prcess fr btaining cnsent fr electrnic distributin f W-2s may be used, but an individual must specifically cnsent t receiving the 1095-B r -C electrnically. In additin, reprting entities will want t retain evidence f cnsent t receive reprts electrnically. Reprts are due t the IRS n r befre February 28 (March 31 if filed electrnically) f the year fllwing the calendar year t which the reprts relate. These frms must be filed electrnically if the reprting entity is required t file at least 250 Frms 1095-B r -C. These reprts are based n calendar years, nt plan r fiscal years, because the individual and emplyer mandates apply n a calendar year basis. Althugh the individual mandate is in effect in 2014, reprting is ptinal fr this year. What are the penalties fr nt reprting, r fr inaccurate r incmplete returns? The penalties fr nt reprting will be the same as the penalties fr late r incrrect reprting Frms W-2 and transmittals t the IRS. The penalty is generally $100 per return, with a maximum f $1.5 millin. The penalties apply separately t reprting under Sectins 6055 (MEC) and 6056 (ALEs). Penalties may be waived if the failure t file timely r accurate returns is due t reasnable cause and is nt due t willful neglect. Are there any transitin rules fr these reprting requirements? Yes, the IRS has said that penalties will nt be enfrced fr 2015 reprting fr any issuer r emplyer that has made a gd faith effrt t cmply, but has prvided incrrect r incmplete infrmatin such as TINS r dates f birth. The takeaway Emplyers wh are analyzing the new regulatins n the emplyer mandate need t cnsider these reprting requirements as well, and hw they relate t the ptential emplyer shared respnsibility penalties. Emplyers cnsidering utilizing the lk-back methd t identify full-time emplyees beginning in January 2015 must be preparing t track emplyees hurs f service fr the measurement perid beginning n later than July 1, 2014 if they have nt already begun t d s. These new reprting requirements will necessitate crdinatin between HR and benefits departments, payrll and TPAs, as well as between different members f aggregated entities. In additin, until the actual Frms and reprting cdes have been released, it will be difficult t create reprting systems and testing. All stakehlders within an rganizatin that are invlved with regulatry reprting and cmpliance shuld appreciate the risks invlved in these ptential ACA penalties, and wrk t assure cmpliance with the reprting rules in rder t avid the significant penalties fr failure t ffer cverage as required. 6 pwc
7 Wh reprts T Whm When Hw What Why MEC Reprting Frms 1094-B and 1095-B Insurers, gvernment agencies and selfinsured emplyers f any size prviding minimum essential cverage (MEC) t individuals NOTE these reprts are cmbined n the C- series frms fr emplyers wh must file under bth sectins All individuals receiving minimum essential cverage, including emplyees, pre-medicare retirees, COBRA beneficiaries and cvered dependents Separate statements nt required fr enrlled family members they are t be listed n reprt t respnsible individual IRS Cvered individuals by January 31 fllwing the calendar year f cverage IRS by February 28 (March 31 if filed electrnically) f 2016 fr 2015 cverage with vluntary reprting encuraged fr 2014 cverage T cvered individuals by first-class mail r electrnically with participant cnsent T IRS electrnically if required t file 250 r mre returns, n Frm 1095-B with 1094-B Transmittal frm Name, address and EIN f reprting entity Name, address and Scial Security number (TIN) f the respnsible individual (e.g., the emplyee) Name and Scial Security number (r birth date if TIN nt btainable) f each cvered individual (e.g., the emplyee s cvered dependents) Mnths f MEC fr each cvered individual Enfrcement f individual mandate, recnciliatin f individual federal subsidies ALE Reprting Frms 1094-C and 1095-C Applicable large emplyers thse with 50 r mre full-time equivalent emplyees in the cntrlled grup during the prir calendar year Required fr 2015 even if emplyer is exempt frm emplyer mandate fr 2015 (between 50 and 100 FTEs) All full-time emplyees (FTEs) IRS Emplyees by January 31 fllwing the calendar year f cverage IRS by February 28 (March 31 if filed electrnically) f 2016 fr 2015 cverage with vluntary reprting encuraged fr 2014 cverage T emplyees by first-class mail r electrnically with advance cnsent T IRS electrnically if required t file 250 r mre returns, n Frm 1095-C with 1094-C Transmittal frm Emplyer identifying and cntact infrmatin Emplyer certificatin f MEC ffer t FTEs and dependents FTE infrmatin: mnths cverage was available, emplyee s share f lwest cst selfnly minimum value ptin, number f FTEs each mnth, Name, address, TIN f each FTE and mnths in which the emplyee was cvered. Additinal infrmatin will be required t be reprted using indicatr cdes. Enfrcement f emplyer shared respnsibility, recnciliatin f individual federal subsidies 7 pwc
8 HRS Insight Let s talk Fr mre infrmatin, please cntact ur authrs: Anne Waidmann, Washingtn, DC (202) Amy Bergner, Washingtn, DC (202) Kerry Easn, Chicag (312) r yur reginal Human Resurce Services prfessinal: Charlie Yvin, Atlanta (678) Terry Richardsn, Dallas (214) Ed Dnvan, New Yrk Metr (646) Sctt Pllak, San Jse (408) Craig O'Dnnell, Bstn (617) Tdd Hffman, Hustn (713) Bruce Cluser, Philadelphia (267) Nik Shah, Washingtn Metr (703) Pat Meyer, Chicag (312) Carrie Duarte, Ls Angeles (213) Jim Dell, San Francisc (415) PricewaterhuseCpers LLP. All rights reserved. In this dcument, PwC refers t PricewaterhuseCpers (a Delaware limited liability partnership), which is a member firm f PricewaterhuseCpers Internatinal Limited, each member firm f which is a separate legal entity. SOLICITATION This cntent is fr general infrmatin purpses nly, and shuld nt be used as a substitute fr cnsultatin with prfessinal advisrs. 8 pwc
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Enter SYRUS, from the house of MICIO.
speaking to AECHINUS within. Say no more; I myself will arrange with him; I'll make him glad to take the money at once, and say besides that he has been fairly dealt with. Addressing SANNIO. Sannio, how is this, that I hear you have been having some dispute or other with my master? SANNIO
I never saw a dispute on more unequal terms1 than the one that has happened to-day between us; I, with being thumped, he, with beating me, were both of us quite tired. SYRUS
Your own fault. SANNIO
What could I do? SYRUS
You ought to have yielded to the young man. SANNIO
How could I more so, when to-day I have even afforded my face to his blows? SYRUS
Well--are you aware of what I tell you? To slight money on some occasions is sometimes the surest gain. What!--were you afraid, you greatest simpleton alive, if you had parted with ever so little2 of your right, and had humored the young man, that he would not repay you with interest? SANNIO
I do not pay ready money for hope. SYRUS
Then you'll never make a fortune. Get out with you, Sannio; you don't know how to take in mankind. SANNIO
I believe that to be the better plan--but I was never so cunning as not, whenever I was able to get it, to prefer getting ready money. SYRUS
Come, come, I know your spirit; as if twenty minae were any thing at all to you in comparison to obliging him; besides, they say that you are setting out for Cyprus---- SANNIO
(aside.) Hah! SYRUS
That you have been buying up many things to take thither; and that the vessel is hired. This I know, your mind is in suspense; however, when you return thence, I hope you'll settle the matter. SANNIO
Not a foot do stir: Heavens! I'm undone! Aside. It was upon this hope they devised their project. SYRUS
aside. He is alarmed. I've brought the fellow into a fix. SANNIO
aside. Oh, what villainy!--Just look at that; how he has nicked me in the very joint. 3 Several women have been purchased, and other things as well, for me to take to Cyprus. 4 If I don't get there to the fair, my loss will, be very great. Then if I postpone this business, and settle it when I come back from there, it will be of no use; the matter will be quite forgotten. "Come at last?" they'll say. "Why did you delay it? Where have you been?" So that I had better lose it altogether than either stay here so long, or be suing for it then. SYRUS
Have you by this reckoned 5 up what you calculate will be your profits? SANNIO
Is this honorable of him? Ought Aeschinus to attempt this? Ought he to endeavor to take her away from me by downright violence? SYRUS
aside. He gives ground. To SANNIO. I have this one proposal to make; see if you fully approve of it. Rather than you should run the risk, Sannio, of getting or losing the whole, halve it. He will manage to scrape together ten minae6 from some quarter or other. SANNIO
Ah me! unfortunate wretch, I am now in danger of even losing part of the principal. Has he no shame? He has loosened all my teeth; my head, too, is full of bumps with his cuffs; and would he defraud me as well? I shall go nowhere. SYRUS
Just as you please. Have you any thing more to say before I go? SANNIO
Why yes, Syrus, i' faith, I have this to request. Whatever the matters that are past, rather than go to law, let what is my own be returned me; at least, Syrus, the sum she cost me. I know that you have not hitherto made trial of my friendship; you will have no occasion to say that I am unmindful or ungrateful. SYRUS
I'll do the best I can. But I see Ctesipho; he's in high spirits about his mistress. SANNIO
What about what I was asking you? SYRUS
Stay a little.
1 On more unequal terms: "Certationem comparatam." This was a term taken from the combats of gladiators, where it was usual to choose as combatants such as seemed most nearly a match for each other.
2 If you had parted with ever so little: This passage is probably alluded to by Cicero, in his work, De Officiis, B. ii. c. 18: "For it is not only liberal sometimes to give up a little of one's rights, but it is also profitable."
3 In the very joint: "Ut in ipso articulo oppressit." Colman translates this, "Nick'd me to a hair."
4 To take to Cyprus: He alludes to a famous slave-market held in the Isle of Cyprus, whither merchants carried slaves for sale, after buying them up in all parts of Greece.
5 3 Have you by this reckoned: "Iamne enumerasti id quod ad te rediturum putes?" Colman renders this, "Well, have you calculated what's your due?" referring to the value of the Music-girl that has been taken away from him; and thinks that the following conversation between Sannio and Syrus supports that construction. Madame lacier puts another sense on the words, and understands them as alluding to Sannio's calculation of his expected profits at Cyprus.
6 Scrape together ten minae: Donatus remarks, that Syrus knows very well that Aeschinus is ready to pay the whole, but offers Sannio half, that he may be glad to take the bare principal, and think himself well off into the bargain.
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*Director of Laboratory Operations, 3DR Laboratories, Louisville, Kentucky.
Address correspondence to: Christy Mutchler, RT(R)(CT), Director of Laboratory Operations, 3DR Laboratories, 332 W Broadway 15th Floor, Suite 1600, Louisville, KY 40202. E-mail: email@example.com.
Disclosure: Ms Mutchler reports having no significant financial or advisory relationships with corporate organizations related to this activity.
Three-dimensional (3D) imaging results in highly impressive images that clearly depict internal anatomic structures and can provide diagnostic information beyond what is available in other radiologic imaging modalities. However, the postprocessing image reconstruction needed to create these studies can require considerable staff resources and advanced training. A host of radiologic technologists have taken on the challenge of the additional training needed for 3D image reconstruction and postprocessing, and now serve as resident 3D technologist experts, either within their facility or as staff members of laboratories that specifically provide 3D postprocessing to radiology facilities that are interested in providing 3D imaging services, but are unable to maintain the staff resources to keep up with the demands required for regular postprocessing. 3D imaging has demonstrated value as an important diagnostic tool in a variety of applications in orthopedic and cardiovascular medicine. The growing field of 3D imaging demonstrates the need for advanced 3D training for radiologic technologists, so that these professionals provide consistent quality and are given the support they need in their daily work. This article will describe the current role of 3D technologists, discuss the different challenges presented with onsite or outsourced 3D postprocessing, and present relevant case studies in a variety of medical applications currently aided by 3D postprocessing.


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Interested in using Sourcemap for Enterprise?
We offer demos of our enterprise-grade, secure supply chain mapping solutions to brands and manufacturers, consultants, NGO's and the public sector. No personal or educational emails please.
(if you're looking for an Official Account on Open Sourcemap, CLICK HERE to complete the Official Account Request)


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Arias Bomb Threat: 18-Year-Old Laquint Cherry Arrested; Death Penalty Sentencing Postponed Until May 15
An Arias bomb threat targeting the Maricopa County courthouse caused the postponement of Thursday's Jodi Arias sentencing.
According to Softpedia, 18-year-old Laquint Cherry tweeted the following bomb threat message:
"Planted some IEDs in the #jodi arias Superior Court room in Phoenix Arizona tomorrow I'll become a HERO and also shot by pigs once I unload."
Like Us on Facebook
Responding to the threat, the Sheriff's office spokesman Joaquin Enriquez eventually confirmed that no explosive device was found at the court.
According to Inquisitr, the authorities were able to use social networking tools to trace Laquint Cherry's Twitter activity to a hotel in west Phoenix. 18-year-old Laquint H. Cherry was staying at the hotel with a female identified as his girlfriend.
NBC News station reported on the ordeal:
"Cherry resisted officers' attempts to persuade him to surrender from his room in a hotel near Interstate 10 in Phoenix for several hours, all the while tweeting 'threatening messages about not being taken alive' and warning that he would 'kill the cops surrounding him'."
Thankfully, the police were able to arrest Laquint Cherry without incident.
Laquint Cherry was arrested on felony charges related to acts of terrorism. Sheriff's office spokesperson Joaquin Enriquez insisted that the postponement of the sentencing is not related to the Arias bomb threat. Future awareness of similar threats has been heightened as well.
Jodi Arias was convicted for the first-degree murder of ex-boyfriend Travis Alexander on Monday. Alexander was killed at his Arizona home in June 2008. Alexander's body was found with a bullet in the head, nearly 30 stab wounds, and a throat slashed from ear to ear.
Facing a possible death penalty, Jodi Arias expressed her wish to die to gain ultimate freedom.
"I said years ago I'd rather get death than life and that still is true today. I believe death is the ultimate freedom, so I'd rather just have my freedom as soon as I can get it," she said.
Arias is placed on suicide watch and moved to a psychiatric unit as she awaits sentencing.
The sentence proceedings will be postponed until Wednesday, May 15, at 10 a.m.
Be sure to stay tuned in the days ahead and find out how you can watch the sentencing live on Wednesday.
© 2012 iScience Times All rights reserved. Do not reproduce without permission.
25 Year Study Reveals Eco-Farming To Be Economically Feasible And Sustainable
How Methane-Producing Microbes Caused The Largest Mass Extinction The World Has Ever Seen
Terrifying Animatronic Robot Dances To 'Blurred Lines,' Causes Nightmares [VIDEO]
Scientists Demonstrate Three-Way Quantum Communication: What's Faster Than The Speed Of Light?
Woolly Mammoth DNA To Be Cloned, Then Joined With Elephant DNA To Create New Creature
Oculus Rift Headset Will Take You On A Trip To Space, All From The Comfort Of Your Couch


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Six sites in Leeds could become no-go zones for unlawful encampments.
Council bosses have applied for a wide-ranging injunction in a bid to prevent travellers from setting up camp in "sensitive" parts of the city.
If Leeds City Council's bid for an injunction is successful then travellers will be forbidden to trespass on certain sites.
The areas covered include Roundhay Park and Solders Field, Holbeck Moor, Wykebeck Valley, The John Charles Centre for Sport, Gassy Field at Armley Gyratory and land around Kirkstall Abbey.
Councillor Peter Gruen, executive board member with responsibility for neighbourhoods, planning and support services, said:"We have looked at all our options very carefully when considering submitting this injunction.
"All of these sites have suffered due to unlawful encampments in the past.
"The encampments tend to cause disruptions to local people and incur a cost to the council with the tidying up and court fees associated with moving people on."
"We have already had success with toleration agreements and injunctions against individuals set up against certain groups or individuals, but we want a more robust solution to tackling unlawful encampments in these very visible and well used locations.
"If we are successful with obtaining the injunction we will send a clear message that unlawful encampments will not be tolerated."
l Tell us your views on your communities and neighbourhoods as part of the YEP's 2014 Survey.
We are urging readers to tell us their visions to help shape the future of Leeds and share their thoughts to make the city an even better place to live in.
The Leeds 2014 Survey is set to finish on Monday, March 3.


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Kia Maintenance Questions? Ask a Mechanic for Answers ASAP
Are you 100% Kia knowlage
we are a independant garage so we are familiar with most vehicles its possible we are pre empting the situation.
Anyway we purchased a Sedona 2.9 diesel that was a none runner but the guy said it would start with cold start, fine we got it back to the garage 133miles from pickup the next morning went to move the car bit of cold start absolutly nothing removed intercooler and believe it or not the injectors where not tight we addressed this and checked out a few issuies that coul be related, we are finding there is no electrical feed to the injectors theirs plenty of fuel upto them so they are not opening. our diagnostic equipment is showing no issues (We are getting a freinds garage with the Snapon Solus to check if there equipment finds any thing, in the past we have had issuie with LDv Maxus were they wont start and its been the crank sensor that must trigger the ECU (this does show up on diagnostic equipment as the fault), We realise the pump on the Sedona may be down somewhat as the cold start is just giving that extra boost. Have you experianced anything in this fashion, nearly fogot to say the immob light is on constant so that in practis shoundn't interfeer with anything
have you not seen a question otherwise I will have to write it out again
Yes, hence the fuel getting to the fuel rail, it has to be an electrical issue in princable is the crank sensor live then energizing the ECU or does it energize straight to the injectors, which we doubt
I mentioned the immobiliser as per the handbook the light is on steady thats how it should be, the light does go out again as per instruction book, so we don't think its a immobilise fault, our thoughts would have been if immobilise then the chances are it wouldn't turn over would be slim, it comes back to what feeds what which is basicaly the question
It seems the professional has left this conversation. This happens occasionally, and it's usually because the professional thinks that someone else might be a better match for your question. I've been working hard to find a new professional to assist you with your question, but sometimes finding the right professional can take a little longer than expected.
I wonder whether you're OK with continuing to wait for an answer. If you are, please let me know and I will continue my search. If not, feel free to let me know and I will cancel this question for you.
Thank you,


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Air Art Northwest, a publisher of historical aviation art, announces the release of one of the most unique fine art limited print editions ever published - one that pays tribute to a valiant ally of the United States in World War II.
The print, titled "Strike of the Aztec Eagles!" (Ataque de las Aguilas Aztecas!), by noted historical painter Jack Fellows, is about an elite unit of young Mexican fighter pilots that flew in combat with the United States air force during the Second World War and whose participation led to improved relations between the United States and Mexico. It is the only edition of countersigned fine art lithographs ever released depicting Mexican or Latin-American aviation, the only one ever signed by the legendary "Aztec Eagles" of the Mexican Air Force and the only edition ever released in both English and Spanish versions.
The artwork depicts P-47 Thunderbolt fighter aircraft of the famous Fighter Squadron 201 (Escuadron Aereo de Pelea 201) of the Mexican Expeditionary Air Force in action in the liberation of the Philippines in World War II. Each print in the edition has been personally approved and autographed by the surviving pilots who flew combat missions with the unit in the far east and is signed and numbered by the artist.
The lithographs in the General's Collector Edition version of the edition were signed in Mexico City, Puebla and Campeche, Mexico, by all eleven living Squadron pilots, including three Air Force generals who flew in combat with the unit: General Angel Sanchez Rebollo, General Julio Cal y Mayor Sauz and General Graco Ramirez Garrido. Other distinguished 201st pilots who signed the edition include Coronel Carlos Garduno Nunez, Coronel Justino Reyes Retana and Capitan Miguel Moreno Arreola, the pilot who presented the Battle Flag of the unit to Presidente Manuel Avila Camacho in the National Square in Mexico City when the Squadron returned from the war in November, 1945.
"Strike of the Aztec Eagles!" was one of the most challenging fine art publication projects ever undertaken. Every effort was made to ensure historical accuracy and the very highest quality. It required five years to complete and demanded the best creative efforts of a world-class fine artist, hundreds of hours of travel, research and interviews with surviving pilots, a printing firm capable of meeting the most stringent requirements, excellent transportation and logistics and the efforts of many dedicated individuals in both countries. The Mexico team was headed by Lic. Norma Arellano Lopez, a Mexico City attorney, assisted by Ing. Benito Del Rio, a noted Mexican historian.
The project also required the active participation and input of all the surviving pilots, who provided rare documents and photographs and their insights and personal recollections of the groundbreaking project they participated in. These data became the basis for the artist's preliminary sketches and color studies that led to the final original painting that was reproduced in limited- edition form as "Strike of the Aztec Eagles!". The artist chosen for the project was Jack Fellows, a Seattle, Washington painter known for his historic artwork.
The image shows two Mexican P-47 Thunderbolt fighters making a tactical strike on a Japanese convoy in the Ifugao province in the highlands of central Luzon, north of Manila, in June, 1945. It typifies the nature of the hazardous and difficult close air support missions that the 201st flew to assist United States and Filipino ground forces in the Philippines.
The edition was printed in Portland, Oregon, at Graphic Arts Center, then transported to Mexico by Eagle Global Logistics for signing by the pilots at a special ceremony that was held at Club France in Mexico City. The lithographs were then transported to two other Mexican cities for the additional signatures before being returned to the United States for the artist's signing and numbering at a ceremony at Pearson Air Museum at Vancouver, Washington.
The pilots, all now in their 70's and 80's, made great efforts to sign the prints despite age, distance and, in some cases, fragile health. It was a matter of honor and a wish to leave a record for future generations. One pilot - Capitan Reynaldo Perez Gallardo - returned to Mexico for the first time in 25 years to sign the edition. Health problems prevented two others - General Graco Ramirez Garrido and Capitan Carlos Rodriguez Corona - from traveling to Mexico City for the group signing, so the prints were transported to Campeche (a port on the north coast of the Yucatan Peninsula) and to Puebla (a state capital about 100 km. southeast of Mexico City), and the pilots signed the prints in their homes in those cities.
There are just 300 signed and numbered prints with English captions and only 201 with Spanish captions in the General's Collector Edition which bear the signatures of all eleven living Squadron 201 pilots. In addition, there are 350 prints in English and 150 in Spanish in the Regular Edition, which have the signatures of nine pilots.
"Strike of the Aztec Eagles!" is the Squadron 201 pilots' testament to history. It is the only limited edition of lithographs ever hand-signed by these distinguished Mexican aviators, who overcame daunting obstacles, represented their country with honor and, through their efforts, helped bring together two great countries in the first successful modern intergovernmental project. As a result of the positive publicity and good will the unit's training and deployment generated, the United States and Mexico became closer than ever before.
Many of the "Aztec Eagles" contributed significantly to the development of aviation after World War II, helping found and develop airlines and other aviation businesses and organizations. Several became senior jet airliner captains and chief pilots. Those who chose a military career rose to the ranks of General and Coronel. Two of the officers who signed the edition had the honor of serving as personal pilot for the President of Mexico. Today, several pilots and some ground personnel who served in the Philippines are active in preserving the legacy of their famous unit by working on educational outreach programs for schools and museums on both sides of the border. They are particularily proud of the the Mexican Expeditionary Air Force's distinction of being the only Mexican military force ever to serve outside of Mexico.
"The peoples of both the United States and Mexico owe a debt of recognition to these Mexican heroes who helped usher in a new era of progress and cooperation between our countries and have contributed so much. They're excellent role models for today's youth", said Sig Unander, of Portland, Oregon, chief researcher and publisher of the edition.
A portion of the proceeds from the sale of the edition, and thirty lithographs are being donated by the publisher to the Mexican Association of World War II veterans (Asociacion Mexicana de Veteranos de la II Guerra Mundial) to support its educational activities. The organization recently presented one of the Spanish prints to President Vicente Fox in Mexico City. A book and film about the unit are currently in progress. Prints have been donated to a number of museums and schools and to the scholarship foundations of the American GI Forum (the largest organization of Latino veterans) and the Hispanic Chamber of Commerce.
The edition is respectfully dedicated to the five Mexican pilots who died while serving with Squadron 201 in the Philippines.
The Forgotten Eagles
A new film documenting the story of the Aztec Eagles in the Philippines in World War II has been completed.
The Philippines was a sister colony of Mexico for over 350 years and the countries maintain close commercial and cultural ties. During the war, Mexican President Manual Avila Camacho sent an elite force of fighter pilots known as the "Aztec Eagles" to aid the Filipinos in their fight for freedom. The Mexican pilots are remembered as heroes in the Philippines.
Air Art Northwest's Sig Unander went to the Philippines with Victor Mancilla's Eravision Productions to complete the film; preceding segments had been shot in Mexico and the United States. Accompanying the film crew to Manila were two surviving veterans of the 201st Squadron, Captain Reynaldo Perez Gallardo, a fighter pilot, and Captain Manuel Cervantes Ramos, an administrative officer. Both men served in the Philippines during the war.
Unander worked with Philippine Consul General Maria Rowena Mendoza Sanchez in San Francisco and the Philippine Department of Foreign Affairs in Manila to arrange filming permits, locations and interviews.
The DFA also arranged a special wreath-laying ceremony at a monument to the five Mexican pilots who died in the Philippines. The ceremony took place in Manila, at the old Spanish fortress of Intramuros. Guest of honor was Mexican Ambassador to the Philippines, Erendira Araceli Paz Campos. Representing the Philippine government were Executive Director of the Office of American Affairs, Ruth Morales Prado, and Presidential Assistant for Veterans Affairs, Jesus Terry F. Adevoso. Military Attache Major James J. Norcross represented the United States.
The ceremony was a meaningful occasion for Philippine-Mexican relations, gathering for probably the last time, Filipino and Mexican veterans of World War II. It also served as a reminder that Mexico joined the U.S. in helping Filipinos end the Japanese occupation of their islands. As Filipino combat veterans looked on, Captain Gallardo and Captain Cervantes delivered moving speeches about their experiences in the Philippines during the war and the importance of relations between the Philippines and Mexico.
The film crew and Mexican veterans also visited the town of Porac, site of the airbase from which the Aztec Eagles flew combat missions during the war to support American and Filipino ground forces. The film crew captured Captain Gallardo, who had not been to Porac in 60 years, reminiscing with older residents of the town who remembered the war inspecting part of the original runway and visiting a nearby crash site where one of his fellow pilots, Lt. Espinosa was killed.
Other filming locations included Balete Pass and other battle sites on the main island of Luzon, and the Philippine Senate, where the Mexican veterans met with Senator Dick Gurdon. A helicopter was used to film aerial shots of Manila and battle sites northeast of the capital. Mancilla and Unander also visited the United Stares Embassy, where they presented a framed copy of the lithograph Strike of the Aztec Eagles! signed by the Mexican pilots of the 201st Squadron. It will hang on permanent display in the Embassy.
The Forgotten Eagles will be released on DVD in the United States, Mexico and the Philippines. It will premiere in Los Angeles and Mexico City this year and is scheduled for showing at independent film festivals. For more information, visit www.201prod.com.
Victor Mancilla (black cap) directs the 201 Productions film crew as they shoot an interview in the Municipality of Porac, on the main island of Luzon, the Philippines, for The Forgotten Eagles. Mancilla interviews an older resident (left, baseball cap) about his memories of World War II; Vice-Mayor Reynaldo Cortez (center) translates Pampangan dialect to English.The Mexican Aztec Eagles flew from the airbase at Porac during the war; several residents remembered them and shared their reminiscences for the documentary film.
Filipino World War II veterans hear Capt. Reynaldo Perez Gallardo (center) of Squadron 201 give a speech at a monument near Intramuros in Manila, that commemorates the pilots of his unit who died while serving in the Philippines. The monument was dedicated at the end of the war by Filipino citizens and the men of the Mexican Expeditionary Air Force. To the left of the monument is the Mexican Ambassador to the Philippines, Erendira Araceli Paz Campos; at right, U.S. Embassy Military Attache Major James Norcross. The scene was filmed for The Forgotten Eagles.
Presentation of a framed copy of the limited-edition lithtograph Strike of the Aztec Eagles! to the United States Embassy in Manila. From left: Stacy Mactaggert, Assistant Information Officer; Matthew Lussenhop, First Secretary and Press Attache; Sig Unander, Technical Advisor, 201 Productions, Victor Mancilla, Producer/Director, 201 Productions. The print was signed by eleven Mexican "Aztec Eagle" fighter pilots who fought in the liberation of the Phiilippines in World War II. It will hang on permanent display in the Embassy.


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This writer has seen the beginning of the Political career, then followed by the flowering age of the Labis political dominance for the next 20 years in Alubijid. Formost in my mind was the 2nd 4 years of the Labis term when only the report on the voting result coming from Taparak decides the closely fought local election. Standing by the highway crossing near the corner of chinese store next to our house, the leader was peering over the distance awaiting the arrival of the messenger along the road at Monay ascending up from Alubijid river.
Suddenly jubilation broke the silence when the runner loomed from the distance with the upraised sign of "V" for Victory.
Money was never a by word issue then as the determining factor for a politician to win a contested position during election time.
CLICK A PHOTO; When it opens, "In This Photo:" appear, Click "Edit" and a name will appear; this will bring you the IMMEDIATE FAMILY NAMES, etc . . . - wilfredosrb
Wilfredo Kaamiño created the doc: "How our Family Name Came To Be" Background The Alphabetical Catalog of Surnames (Spanish: Catálogo alfabético de apellidos, Tagalog: Alpabetikong Katalogo ng mga Apelyido or Katitikang Talaan ng mga Pangalang angkan) is a book of surnames published in the Philippines and other islands of Spanish East Indies in the mid-19th century. This was in response to a Spanish colonial decree establishing the systematic distribution of family names and the imposition of the Spanish naming system on the inhabitants of the Philippines.* Family History The Kaamiño Surname is not a common name before nor it is a Spanish Surname. It is safe then to assume that the person who adopted it either was identified already by that name or during the registration of Surname, created and registered the surname as his. Based on stories handed down from our grandfathers, the first Kaamiño, originated from Dansolihon (now known as Marawi) and was a trader by profession. He was a landowner during his time, though these was lost through generations. He was thought to travel around northern mindanao, especially around Ozamiz. The second generation children mostly grew up either in Iligan or Ozamiz, including my great grandfather Jose. * source : http://en.wikipedia.org/wiki/Alphabetical_Catalog_of_Surnames [edit] Uploaded on: August 31, 2011 at 6:31 PM From the project Geni.Kaamiño-The Restituta Kaamiño Family Tree.com
Wilfredo Kaamiño created the doc: "Kaamiño and Caamiño" Every now and then I see people here in Facebook having the family name of Caamiño. Some relatives are confused about it and some don't think we are related. Yes, the Caamiño clan, originated from the one and same family, Kaamiño and therefore, are our relatives. I have known about this for quite a while already, but it was only two years ago that I realized how it came to be. Based on my data gatherings for our family tree, I have noticed that all relatives who carry the 'C' letter came, or can trace their immediate roots to Bohol and that they are the descendants of Felimon Kaamiño, son of Cinando Kaamiño. According to one relative in Bohol, Felimon accompanied Dr. Jose Rizal to Bohol as an assistant of the national hero, in one of his medical mission trips there. During that time, Dr. Jose Rizal was living in Dapitan, Zamboanga. For whatever reason, Felimon changed the first letter of his family name from 'K' to 'C'. I think it is safe to assume that spelling it that way would make it more Spanish. Felimon, eventually settled in Bohol.( Papa Fred always relates to me how Lolo Islao visits Lolo Felimon from time to time, on a banca, bringing baskets of mangoes from their farm in Alubjid. ) From then on, all his children and their children, carried the name Caamiño to this day. Trivia: Felimon's sister, Filomena, married Rizal's nephew Victor Mercado, this also supports Felimon's close association with Dr. Jose Rizal
Wilfredo Kaamiño posted in Kaamiño Family Global Forum. Wilfredo Kaamiño created the doc: "Kaamiño - Adormeo Clan" The Kaamiño - Adormeo Clan of Samal Island Davao, are direct descendants of Jose Kaamiño, son of Cinando Kaamiño. Between 1898 - 1900, Jose (my great grandfather, brother of Felimon) married his first wife and they bore a daughter, Alfreda. Alfreda grew up and married Ramon Adormeo in Iligan, Lanao de Norte during the 1922's. The family moved later to Samal Island, Davao. It took decades before our family was able to reestablish ties with the family of Lola Pedang (as Lola Alfreda is fondly called). Prior to the separation, Lola Pedang was able to keep a picture taken in the late 1930's, as did my Lola who gave it to my aunt. During the early 90's, a friend of my aunt contacted her about a person looking for a long lost brother last known to be in Butuan. One of the things that was presented to her was the picture shown above, of which she exclaimed, ' I know this picture' Shown in the picture from left to right, Lola Pedang's eldest daughter, Auntie Tutang (d. July 2011), the baby Wilfredo Sr. my father, Lola Ambi (Papa's mother), Auntie Rosalina and Uncle Nonoy Kaamiño - Adormeo. The person they were looking for was Toto Adormeo, Luz Adormeo's older brother, grandson of Lola Pedang Kaamiño - Adormeo. For article corrections, please contact me, firstname.lastname@example.com / http://www.facebook.com/johnklerk View Doc [edit] Uploaded on: August 31, 2011 at 6:31 PM From the project Geni.Kaamiño-The Restituta Kaamiño Family Tree.com


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The 78-year-old writer said he knew what was happening was wrong but that he did not want to get the perpetrators into trouble.
Bennett has previously revealed in childhood memoir Cocktail Sticks that, as a boy in a Leeds cinema, he was "interfered with" by an adult male customer.
Now he has told the Radio Times: "When I was young, 10 or 12, one often found one's legs were touched up by old gentlemen, in a mild sort of way.
"It never got beyond that. I remember thinking, 'Oh God, here we go again'. But it didn't bother me.
"I knew it was wrong, but I knew I shouldn't say anything about it because I knew they would get into trouble. But the notion that one would be scarred for life..."
Bennett told the magazine that he believed class was "fading away" in British society, and added: "I don't really care now."
But he said that he would never have been able to go to university with the current fees and told the magazine: "One of the few things I'm really passionate about is that state education and private education should be amalgamated.
"I do believe that if private education was abolished, and we only had one system of education, the whole atmosphere of this country would alter.
"A lot of the class divisions and silly stuff about old Etonians in the cabinet, all that would go. I just feel that we would be much more a nation.
"It's just wrong that with two children of equivalent ability, one should be better educated than the other because their parents are better off. It's just wrong," he said.


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to Homeless Citizens of Downtown Tampa
Gulf Coast Jewish Family & Community Service's (gcjfcs.org) Woman to Woman (W2W) Program will be holding their annual "Pay it Forward Workshop" on Saturday, December 10th 2011 from 11:30am-1:00pm at Herman Massey Park, 1010 N. Franklin Street in Downtown Tampa.
This event provides an opportunity for teen participants of the W2W program to give back to their community. Teen participants will hit the streets with their mentors giving out wrapped gifts, blankets and knitted hats to the homeless citizens of Downtown Tampa. A moment of gratitude and self expression will conclude the service event.
Last year the W2W community gave out 35 wrapped gifts, 30 blankets, 20 towels and 25 knitted hats. Each wrapped gift came with a personalized hand written card from the teen participant and her mentor.
Funded by Children's Board of Hillsborough County, W2W Program has been providing one-on-one mentoring and case management services to pregnant teens and teen mothers in Hillsborough County since 2004. Primary goals of the program are to prevent High School dropout and subsequent pregnancies among the teen participants. Program goals also include engaging teen mothers in a process of life improvement that will demonstrate stable family functioning and achieving healthy birth outcomes.
For more information phone Iris Grimsley at (813) 558-1370 Ext 306
"Gulf Coast Jewish Family & Community Services provides essential human services annually to more than 30,000 clients, in over 32 Florida counties. Individuals and families are served in times of need regardless of age, faith, culture, or lifestyle."


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Abilities, Kidney Concentrating
The ability of the kidney to excrete in the urine high concentrations of solutes from the blood plasma.
The ability of the kidney to excrete in the urine high concentrations of solutes from the blood plasma.
123MyMD.com and its services are for informational purposes only and are not a substitute for professional medical or health advice, examination, diagnosis, or treatment. Always seek the advice of your physician or other qualified health professionals before starting any new treatment, making any changes to existing treatment, or altering in any way your current exercise or diet regimen. Do not delay seeking or disregard medical advice based on information on this site. Medical information changes rapidly and while 123MyMD.com and its content providers make every efforts to update the content on the site, some information may be out of date. No health information on 123MyMD.com, including information about herbal therapies and other dietary supplements, is regulated or evaluated by the Food and Drug Administration and therefore the information should not be used to diagnose, treat, cure, or prevent any disease without the supervision of a medical doctor.


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Federal authorities are investigating a Lake George nightclub owner over suspicious financial transactions and have seized his bank account in the process.
The U.S. Attorney's office filed paperwork Tuesday in U.S. District Court in Albany that reveals that the IRS and other law enforcement agencies have been investigating DJ's, a bar and night club in Lake George, and its owner Louis Jordan over a series of suspicious bank deposits made between May and September of last year.
Under federal banking laws, deposits larger than $10,000 trigger certain financial reporting requirements to federal authorities. When bank customers make multiple deposits just under $10,000, federal authorities consider it a red flag for possible money laundering or tax evasion. The practice is known as "structuring."
The U.S. Attorney's office claims in Tuesday's filing that an IRS investigation found that Jordan made 15 deposits into DJ's bank account, mostly at the Queensbury branch of Glens Falls National Bank between May 28 and Sept. 12, typically in amounts between $9,500 and $9,900. The deposits totaled $157,070.
"In two instances, multiple deposits were made on the same business day," the filing states.
The IRS seized the bank account on Nov. 27, the same day that IRS agents interviewed Jordan. The court filing says that Jordan told them he was aware that deposits over $10,000 triggered bank reporting requirements "but later recanted his statement."
No charges have been brought against Jordan or his business.
Reached by phone Thursday, Jordan denied any knowledge of what the IRS and the U.S. Attorney's office were investigating.
"I have no idea," Jordan said. "I don't want to talk about this, please."
Jordan's attorney, Lauren Owens of the law firm Dreyer Boyajian in Albany, declined comment.
Officials with the IRS and the U.S. Attorney's office could not immediately be reached for comment.
The court filing also alleges that from 2007 to 2012, a total of $1.6 million was deposited in the night club's bank account that appeared to involve structuring activities.
"We don't have any comment," Blake Jones, a spokeswoman for Glens Falls Bank said Thursday.


text: In article <email@example.com>, mlsulliv at facstaff.wisc.edu ("Michael L. Sullivan") wrote: :Since I mostly run 10% SDS-PAGE gels, is there any reason I can't make up a :master mix of acrylamide, water, SDS, and buffer that would need only to :have APS and TEMED added? There is no reason not to do it if you only need one final AA concentration. Absolutely no problem. Just remember to store acrylamide in the dark bottle (wrapped in foil is better) and not for too long. - Dima