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The Nuggets Beat with Aaron Lopez
Nuggets Beat 2009-10 Entries: DEC. 2009 | JAN. 2010 | FEB. 2010 | MARCH 2010 | APRIL 2010 | MAY 2010
Nuggets, Anthony settle into routine
submitted by Aaron Lopez 9-30-10
Over a casual post-practice lunch this week, Nuggets teammates Carmelo Anthony and Arron Afflalo alternately swiped each other's chicken strips and playfully debated Afflalo's ability to hit a 90 mph fastball.
"You can't touch 90," Anthony said.
So much for the assumption that training camp would be awkward with Anthony on the court and in the locker room. After weeks of speculation about the All-Star's future in Denver, the craziness has given way to something unexpected.
In the two days since local and national media descended on the Pepsi Center, the Nuggets have settled into the routine of getting better on the basketball court and bonding in the locker room.
Coach George Karl remains optimistic that Anthony will decided that Denver is the best place to pursue an NBA title, and he commended the 26-year-old forward for his leadership and professionalism in the first two days of practice.
"I think Melo likes this team, likes his teammates," Karl said. "He likes being coached by us. I think there are a lot of likes. The five or six hours that we've had with him (over two days), he's been very good."
Anthony's will to win certainly hasn't changed. He flung his headband in frustration at one point during an end-of-practice scrimmage Wednesday, and he wasn't happy when the game ended in a tie.
"I think my competitive spirit went up," he said. "See that, 28-28? I might not go to sleep tonight. I don't like that George ended the practice on a tie. I didn't have a chance to make the last shot."
While meeting with reporters for a third straight day, Anthony also repeated his preference to keep his options open and said he has no problem playing for Denver this season. He is under contract for 2010-11 but can opt out of his contract and become a free agent on July 1, 2011. (A reported three-year, $65 million extension also remains on the table.)
"If it comes down to it at the end of the season and I haven't signed the extension, like I said, keep my options open, then we'll sit down," Anthony said.
He sat down with Karl on Thursday before practice and described it as a "cool" meeting.
"We reflected back on last season and he told me what he was looking for this upcoming season," Anthony said. "We talked about training camp. It was a good convo to have. He didn't try to work me over. He just wanted me to focus in and told me he was looking for my leadership skills and what I've been doing so far in training camp. He's been satisfied with it."
With 22 NBA seasons under his belt, Karl has seen just about everything when it comes to rumors about player movement. He remains hopeful that Anthony stays in Denver for the long haul.
"I think we can be damn good with him (on the roster)," Karl said. "If he wants to leave, he probably wants to leave because of free agency and building a team. I think our place is as good as any place to do that."
Coby Karl agrees to contract to play in Spain
submitted by Aaron Lopez 9-23-10
Coby Karl's basketball journey is headed back overseas.
Karl, the son of Nuggets coach George Karl, said Thursday he has agreed to a one-year contract with CB Granada of the Spanish ACB, one of the world's top professional leagues.
Karl, a 27-year-old combo guard, signed with the Nuggets on April 11 but did not appear in any regular-season or playoff games. After averaging 14 points, 6.3 rebounds and 3.3 assists for Denver's summer league team in Las Vegas, he was waived on Aug. 15.
"I don't think it's by any means having the (NBA) dream end," he said. "I think it's a process and a step. It's been frustrating at times, but I'm very happy with where I am as player right now. I'm getting better and I still think there will be an opportunity in the future."
After going undrafted out of Boise State in 2007, Karl has bounced between the NBA, the NBA Development League and the Spanish ACB. He has averaged 2.4 points and 1.2 rebounds in 24 career games with the Los Angeles Lakers, Cleveland Cavaliers and Golden State Warriors.
Karl has shown that he has the skills and basketball IQ to play in the NBA – he had 12 points, seven rebounds and seven assists for Golden State on Feb. 2 – but he's never been given a chance to play consistent minutes.
"You're never going to change people's minds that have impressions. It just takes one guy to like you," he said. "It's a game that you have to have patience and wait for the opportunity."
After validating his talent in summer-league play, Karl returned to Denver to work on his perimeter shot and improve his overall game. Unable to find a suitable opportunity at an NBA training camp, he opted for the guaranteed contract in Spain, where the experience and exposure are invaluable while competing against NBA-caliber players such as Ricky Rubio, Jorge Garbajosa and Juan Carlos Navarro.
"I think Coby has done a great job with his career," George Karl said. "I'm very proud of him. I wish I could see him play here in the NBA, but I think more realistic is he'll play a lot of minutes in Spain. In the last couple years, the game of basketball hasn't given back to him what I think he's deserved, and maybe he'll find that in Spain."
Harrington optimistic on Melo's return to Denver
submitted by Aaron Lopez 9-10-10
Add Al Harrington to the list of people who believe Carmelo Anthony is going to remain in a Nuggets uniform.
Harrington doesn't claim to have any inside information on his new teammate, but he said Anthony's perspective on a long-term future with the Nuggets might change once he returns to Denver and spends some time around his teammates before training camp.
"I still feel he's going to play here," Harrington said Friday. "I think he's just got to get back here. It's one thing when you're away from it, but when you com back and you realize how much people love you and how much people appreciate you, maybe it'll change his mind.
"When you're in New York and in L.A., you can't feel it. That's what I'm banking on. Just get him here in camp, see the guys and see the type of talent we have and just go from there."
Anthony is under contract with the Nuggets for the 2010-11 season and the team has proffered a three-year, $65 million extension that would take him through 2014-15. Anthony has not said publicly that he wants out of Denver, but there has been widespread speculation to the contrary.
In an attempt to bolster their frontcourt and take some scoring pressure off Anthony, the Nuggets signed Harrington as a free agent on July 15. The 30-year-old power forward averaged 17.7 points and 5.8 rebounds with the New York Knicks in 2009-10 and has averaged at least 16.5 points in five of the past six years.
With starting power forward Kenyon Martin recovering from knee surgery, Harrington knows he will have to take on more responsibility at both ends of the floor, particularly early in the season.
"Kenyon's done a great job and he's a great player and great for this team," Harrington said. "But for Melo to have a guy like myself that's going to be sitting out there that people have to pay attention to, I think that's going to give him a little more freedom. I think it'll be more of a balanced attacked and make us that much more dangerous."
Karl sees another potential 50-win season
submitted by Aaron Lopez 8-31-10
After winning at least 50 games for a franchise-record three straight seasons, coach George Karl believes the Nuggets can extend that streak in 2010-11.
Forwards Kenyon Martin and Chris Andersen may miss some time early in the season while recovering from knee injuries, but Denver returns its entire playing rotation from last year and brought in talented forward Al Harrington for added scoring and rebounding.
"We haven't lost any players. We actually picked up a pretty good player," Karl said Tuesday. "We love Ty (Lawson) and Arron (Afflalo). They've worked their (tails) off all summer long. I don't see where we're going to falter, except Kenyon and Chris (being out). In four out of the six years I've been here, we've had some big guy out for the year. It's not something we haven't made adjustments to."
Karl was speaking under the assumption that All-Star forward Carmelo Anthony returns to the team following a summer of speculation that he wants out of Denver.
Karl, still recovering from treatment for throat and neck cancer, hasn't spoken to Anthony since his star player got married July 10, but he hopes to talk to him before training camp starts Sept. 27. Newly hired executive vice president of basketball operations Masai Ujiri plans to visit with Anthony in the next few days.
"If I'm going to coach him, my step's got to come in the next couple weeks," Karl said. "I've coached players who are trying to figure out (their future). I think Shawn Kemp had one of his best years in a contract year or a situation where he was uncertain whether he wanted to stay in Seattle. Whatever happens, once we get on that court, Melo will be ready to play."
And Karl plans to be ready to coach.
Though he still has to go through more tests, all signs are pointing to a clean bill of health heading into 2010-11.
"I'm not going to be a 10-hour-a-day guy anymore," he said "I've been a delegator and a director for two or three years. It's going to continue to be more of that. I've got great coaches on my staff. This is always fun trying to figure out what changes you're going to make, but I don't think I've been totally cleared. There may be two or three things that need to be checked on before we give that a go. But my mindset is to get ready."
Karl said he's still unsure whether he will replace assistant Jamahl Mosley, who accepted a job with the Cleveland Cavaliers, and he's waiting to hear if assistant Tim Grgurich will return for another season.
Billups on Team USA roster, Nene out for Brazil
submitted by Aaron Lopez 8-24-10
Chauncey Billups is ready to take on the world, but Nene will have to sit this one out.
As expected, Billups was among the 12 players named to the Team USA roster that will compete in the FIBA World Championships starting Saturday in Turkey.
Billups will not square off against his Nuggets teammate Nene, however. A right calf injury prevented Nene from competing for his native Brazil and he is back in Denver receiving treatment.
At 33, Billups is the oldest player on the U.S. team, which will have an average age of about 24. Before leaving for training camp with Team USA earlier this month, Billups said he didn't expect the summer workload to affect his endurance during the 2010-11 season.
"This is my time of year when I'm turning it up anyway," he said. "I'm doing stuff to get ready for the season. Other than the travel, it's not like I'm doing that much more."
Nene, meanwhile, strained his calf while training with the Brazilian national team. He played in all 82 regular-season games for the first time in his career in 2009-10 but sat out Denver's final playoff game with a sprained left knee.
Go to the USA Basketball website For more infomation about the 2010 U.S. World Championship team.
Melo speculation borders on comical
submitted by Aaron Lopez 8-11-10
Of the 6.8 billion human beings on Earth, 99.9999 percent of them will never have a chance to weigh the pros and cons of signing or rejecting an eight-figure contract extension.
That doesn't stop people from pretending to know what Nuggets forward Carmelo Anthony is thinking or what his course of action will be.
It's no secret that the Nuggets have offered their franchise player and three-time All-Star a three-year extension worth roughly $65 million. His subsequent "silence" on the matter has been described by NBA writers, columnists, bloggers and talk-radio hosts as "eerie," "telling," and "deafening."
There are a couple things people need to keep in mind before they start putting him in another uniform (most notably, that of the New York Knicks).
First of all, maybe Melo is simply enjoying his summer. He got married July 10, went on a honeymoon in Costa Rica and made a stop in Puerto Rico. Yes, the money would be life-changing for most people, but it's not like Anthony is struggling to make his next mortgage payment. He's still playing under a contract that will pay him about $17 million in 2010-11.
Secondly, Anthony has until June 30, 2011, to sign an extension or opt out of the final year of his current deal. Who can blame him for taking his time before re-committing for an additional three years? If he doesn't take the guaranteed security, he will assume the risks that come with that choice: injuries and a potential change in the NBA's collective bargaining agreement in 2011.
Like he does every offseason, Anthony is keeping a low profile, so his extended period off the grid isn't abnormal. He might shed some light on his future when he holds his annual basketball camp Saturday in Highlands Ranch. In past years, Anthony's PR people have tried to keep the media questions limited to the camp and the kids who attend. It hasn't always worked out that way, and this weekend will be no different.
Everyone wants to know what's on Melo's mind. Maybe he'll share his thoughts, maybe he won't. That's his prerogative – even though some misguided people might think otherwise.
Mosley grateful for opportunity in Denver
submitted by Aaron Lopez 7-29-10
Having spent four years at the University of Colorado and five years with the Nuggets, Jamahl Mosley considers Denver his second home.
"You can't beat Denver," he said Thursday.
Starting in 2010-11, that's exactly what Mosley will try to do.
After learning the ropes under Nuggets coach George Karl and player-development guru Tim Grgurich, Mosley has accepted an assistant-coaching position with Byron Scott and the Cleveland Cavaliers.
"I have George and Grg to thank for everything," Mosley said. "George gave me my first opportunity to even be put in this position to go to another team. I'm going to miss the heck out of them and out of Denver. But it's a necessary step to grow in my career."
During his time with the Nuggets, Mosley was a tireless worker who did a little bit of everything, but his specialties were teaching young players and motivating veterans. Given a chance to coach Denver's summer-league team, he guided it to a 4-1 record.
Karl takes great pride in developing young coaches, and he recently gave Mosley some good-natured ribbing about being a "traitor." Both will be eagerly awaiting the 2010-11 NBA schedule, which is typically released in early August. The Nuggets and Cavs will play twice.
For the first time in his career, Mosley will try to beat Denver.
Will new additions catch Melo's eye?
submitted by Aaron Lopez 7-16-10
As wedding gifts go, these will probably mean more to Carmelo Anthony than another Waterford place setting or crystal serving plate.
While Anthony enjoyed his honeymoon in Costa Rica, the Nuggets made roster upgrades that they hope will convince their franchise player to accept a contract extension that would keep him in Denver through the 2013-14 season.
After re-signing steady backup point guard Anthony Carter and young power forward Shelden Williams, the Nuggets found a big-ticket item in versatile veteran forward Al Harrington.
Depending on the health of forwards Chris Andersen and Kenyon Martin, Harrington could see upwards of 35 minutes alongside Anthony when the 2010-11 season begins. Andersen and Martin are recovering from knee operations.
Harrington is they type of player who can score 30 points and grab 10 rebounds on any given night. At 6-foot-9, he's not a traditional low-post player, but his ability to knock down shots on the perimeter, run the floor and defend in the paint should fit well in coach George Karl's system.
Karl likes the move because it gives him a "shooting big" that he's coveted ever since he took over as Denver's coach in 2005. It also gives him another scoring option off the bench if shooting guard J.R. Smith is struggling at either end of the floor.
Carter, who has shown loyalty to the Nuggets ever since they signed him at the end of the 2006-07 season, is an insurance policy in the event of injuries to either Chauncey Billups or Ty Lawson. As a team-first veteran, there is little downside to his return.
Williams, meanwhile, has something to prove after four unspectacular NBA seasons. He was the fifth overall pick of the 2006 NBA Draft, and the Nuggets are hoping he becomes a surprise success story in the mold of past acquisitions such as Andersen, Dahntay Jones and Arron Afflalo.
With Harrington and Williams in the fold, it also answers another question. Denver will not match the offer sheet given to restricted free-agent forward Linas Kleiza.
Hardly a deal-breaker as Melo weighs his contract extension.
Butch injury, Petro exit hinder frontcourt depth
submitted by Aaron Lopez 7-11-10
The Nuggets' frontcourt depth has gone from 'thin' to downright 'gaunt.'
Not long after news spread Saturday that 7-foot center Johan Petro was agreeing to a three-year, $10 million contract with the New Jersey Nets, 6-11 rookie center Brian Butch injured his left knee in Denver's summer-league game.
Petro provided some nice minutes as a starter for the Nuggets when Kenyon Martin was injured last season, so it wasn't a surprise to see someone offer him the multiyear deal he was seeking. His migration to New Jersey actually opened the door for Butch, who signed with Denver on April 11 but was inactive for the final two games of the regular season and the playoffs.
Sensing an opportunity to stick in the NBA, Butch made himself a fixture at the Pepsi Center this summer, working on his perimeter shot on the practice court and beefing up as best he could in the weight room.
It was tough to see his dedication and diligence go unrewarded. Butch was taken off on a stretcher Saturday and appears to be facing a long rehabilitation after dislocating his left patella; he is scheduled to be re-evaluated in Denver on Monday.
Butch's injury and Petro's departure leave the Nuggets with just three players – Martin, Nene, and Chris Andersen – taller than 6-8 under contract.
The lack of size isn't hampering Denver's summer-league team. Now that Butch is out, the Nuggets don't have anyone over 6-8, yet they improved to 3-0 Sunday with a 100-90 win over the New York Knicks.
Ty Lawson had 28 points and seven assists to lead Denver, while Coby Karl added 22 points and seven rebounds.
Keep an eye on power forward Othello Hunter, who spent two seasons with the Atlanta Hawks from 2008-10. Hunter had 19 points and seven rebounds in 32 minutes Sunday and is averaging 13.7 points and 5.3 rebounds in three summer-league games.
Nuggets face decision on Kleiza
submitted by Aaron Lopez 7-8-10
The first big decision of the summer just arrived for the Nuggets.
Restricted free-agent forward Linas Kleiza signed an offer sheet with the Toronto Raptors on Thursday, leaving Denver with a short window to match the four-year contract or work out a trade.
The Nuggets are expected to receive the offer sheet Friday. Under league rules, they then will have seven days to match the deal, which is reported to be between $18.8 million and $20 million.
Kleiza, 25, spent his first four NBA seasons with the Nuggets after he was acquired in a draft-night trade with Portland in 2005. He played for Olympiakos in Greece last season but the Nuggets still held his rights in the event he decided to return to the NBA.
The Nuggets are seeking to add depth to the frontcourt, and the 6-foot-8, 245-pound Kleiza could help in that respect. Though not a prototypical post player, Kleiza is physical and can stretch the defense with his three-point shooting range.
He averaged 8.3 points and 3.5 rebounds in his four NBA seasons.
Butch to carry big-man torch in summer league
submitted by Aaron Lopez 7-1-10
When Brian Butch goes through his first practice with the Nuggets' summer league team in Las Vegas next week, he might feel like Gulliver among the Lilliputians.
The 6-foot-11 Butch is the only player on Denver's 10-man roster taller than 6-8, which gives him an opportunity to make a good impression on the team's management and coaching staff as the Nuggets seek to bolster their frontline for 2010-11.
Butch averaged 17.7 points and 11.9 rebounds in 39 games with the Bakersfield Jam of the NBA Development League last season. He signed with the Nuggets on April 11 but was inactive for the final two games of the regular season and the playoffs.
He has been a frequent visitor to the Pepsi Center practice court over the past two months, working extensively on his perimeter shot and conditioning. Depending on how he plays in five summer-league games, Butch could receive an invite to Denver's training camp in the fall.
The Nuggets entered the free-agent signing period Thursday looking to improve their frontcourt depth. Starters Nene and Kenyon Martin and backup Chris Andersen all ran into injury problems last season, and Martin and Andersen are recovering from knee operations.
Joining Butch on Denver's summer-league roster are some familiar names to Denver basketball fans. Point guard Ty Lawson is the headliner, along with Coby Karl, the son ofGeorge Karl. Former University of Colorado guard Richard Roby also will wear a Denver jersey; Roby is Martin's half-brother.
The Nuggets will travel to Las Vegas next week and practice a couple times before playing their first game on July 9.
Optimism trumps dog days of summer
submitted by Aaron Lopez 6-25-10
The disappointment of spring is gradually giving way to the optimism of summer in the Nuggets' locker room – and far beyond.
Coach George Karl is regaining his strength and energy as he beats back throat cancer. Carmelo Anthony is less than three weeks away from entering the sanctity of holy matrimony. Forward Chris Andersen is regaining his confidence and swagger while recovering from knee surgery.
The good vibes of Nuggets' gold and blue are even being felt in Central Africa, where Cassie Carter went this week to follow through on a project that will provide clean drinking water for a village in Democratic Republic of Congo.
As recently as a month ago, Carter – the wife of Nuggets point guard Anthony Carter – was uncertain whether she would raise enough money to build a well in Mikonga, a village near the DRC capital of Kinshasa.
Anthony Carter said this week that donations for the "Digging For Hope, Water For Life Project" came through better than expected.
Not only did Cassie Carter raise about $25,000 to pay for a well and filtering system, but there was enough additional money to build a second well. Each well can provide water for about 1,000 people per day.
Karl is a big believer in karma. As summer heats up, maybe it's finally going the right way.
Karl 'excited' about approaching NBA Draft
submitted by Aaron Lopez 6-21-10
After three months as a spectator, George Karl is starting feel like a participant again.
There was noticeable enthusiasm in Karl's voice on Monday as the Nuggets coach spoke about his improving health and the upcoming NBA Draft.
"Every week's a little better," said Karl, who is recovering from throat and neck cancer. "The draft's got me excited. The team's got me excited."
Though the Nuggets don't currently have a selection in Thursday's draft, Karl didn't discount the possibility of that changing in the next few days.
"We wouldn't have guys in here (working out) if we didn't think we were going to do something," Karl said.
Twelve players took part in a predraft workout Monday on the Pepsi Center practice court. There were 10 big men among them as Denver seeks to add some depth to its frontcourt.
Craig Brackins of Iowa State had a solid session, consistently knocking down shots from the perimeter. Karl has been in search of a "shooting big" in the mold of Channing Frye, Charlie Villanueva and Rasheed Wallace.
"If I miss a shot I get upset because I feel that I can make everything I shoot," said the 6-foot-10, 230-pound Brackins. "That's just my mindset. Once I get that ball and I've got a little space, I'm letting it go. I'm confident."
Trevor Booker (Clemson) also had a good workout, along with Derrick Caracter (UTEP) and Luke Harangody (Notre Dame).
Brackins and Booker are projected as late-first-round picks by NBADraft.net, while Caracter and Harangody are considered second-round picks.
"You don't know what's going to happen. Whatever team asks me to workout, I just go in and do it," Brackins said. "I don't care if they have a pick. I don't care if they're No. 1 or if they're 60. It only takes one team to like me."
Other projected second-rounders who worked out for the Nuggets were Jerome Jordan (Tulsa), Jarvis Varnado (Mississippi State) and Latavious Williams (NBDL), though Williams' day ended early after taking an inadvertent elbow to the forehead.
Karl, who missed the final 14 games of the regular season and all six playoff games while going through radiation and chemotherapy treatments, watched it all unfold from the sideline. His voice remains a little raspy, but he plans on helping out on draft night and traveling to Las Vegas for the NBA summer league.
"I'm more active," he said. "I talk more. I'm more sarcastic. Obviously my energy's a little better."
Karl also reiterated his plan to return to the bench for 2010-11.
"I fully expect to be back," he said. "Right now, I feel good about it."
Nuggets Beat 2009-10 Entries: DEC. 2009 | JAN. 2010 | FEB. 2010 | MARCH 2010 | APRIL 2010 | MAY 2010 | SUMMER 2010


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me to just download it gone try a backup i got from sum 1
it might just be an early version, but its been leaked for download
[url=no url anymore[/url]
i am gonna try it out tonight, see what happens!!!!!
**MOD EDIT** Anyone caught posting a direct link to the application will be banned immediately.
Last edited by anthortic; 09-20-2008 at 12:18 PM.
me to just download it gone try a backup i got from sum 1
Since its in beta, its success rate is not really known, but now that its out I'm sure its going to be getting a lot of QA.
Last edited by jbloggs; 09-19-2008 at 05:37 AM.
i believe that its included in the archive. i havent tried it out yet, but with no documentation its going to be hit and miss for me.
that said though, i am not really too excited about this loader as the
hassle to load it up through homebrew channel
and patch every iso doesnt compare to a mod chip.
i just want to put my backup in and play
Last edited by anthortic; 09-19-2008 at 07:22 AM.
Yes, thanks, I did notice that it was included and then edit my post but apparently not quick enough
There is a lot of details about how to use it here -> LINK
oh! no! lol i am going to edit my post too then!
thanks for the link, much appreciated
Yeah and the project is now over, after someone leaking it he posted on his and other sites he is no longer furthering the project. I was looking forward to it , but it is obvious that he was angered someone he trustede leaked it. I also posted this sad heartbreaking news on the WHAT an ISO loader thread. Sorry guys :\
ok i just read the thread from your link
Waninkoko's Backup Loader FAQ - GBAtemp.net
and i feel its just not complete enough for compatability to bother with, the dev is just too early for all the fuss, its a real shame though that the work stopped, i thought it was an interesting experiment that could lead to more than piracy, like a desktop OS or similar sort of thing
I have a feeling someone's gonna exploit and learn how to program it, then later complete it.
Sadly, we'd have to play the waiting game :/.

subset: commoncrawl


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Druids: Battle of Magic RIP
Immanitas Entertainment Protection: Steam
RIPPED: Nothing
The recipes to the secret potions that maintain peace and harmony throughout the land are contained within the Book of the Druids. The book was stolen and four ancient druids set off toward the Dark Castle to seek the valuable tome and restore peace to the land. Assist them in their quest by matching three or more Symbols of Power to fill up their magic reserves and unleash their enchantments. They are counting on you to return what is rightfully theirs and stop evil from possessing this ultimate power!


text: Moon's Costume BlogCostumes news, cosplay happenings, exclusive updates on custom costume designs and costume industry events. Click here for blog archives. Friday, October 22, 2010Halloween Cons: Horrors and Furries and Trekkies – Oh My!If you should find yourself without a Halloween party to go to, there are plenty of Cons over Halloween weekend. For example, you can fly to Ireland and attend the Bram Stoker Dracula Halloween Horror Festival, held in the fitting surrounds of the gothic Clontarf Castle in Bram Stoker's hometown. Or you can attend ZomBcon in Seattle, Washington. There, you'll be able to attend the Prom Night of the Living Dead, Seattle's premier Halloween costume party. You can also learn zombie combat techniques, watch classic zombie flicks and hobnob with guests like Bruce Campbell and George Romero! For those who want something a little more cuddly for Halloween, there's FurFright in Connecticut. They have a full weekend of Halloween-themed events like parades, fursuiting, costume competitions, dances, and parties, plus room-to-room Trick-or-Treating. Not to mention the creepily named, but Halloween-appropriate, Dead Dog Party. Oklacon is another Furry convention that's happening Halloween weekend, in Oklahoma, but without the Halloween theme…though their theme, "The Great Depression" is plenty scary. That being said, Oklacon has the distinction of taking place outdoors. "Guests warm up around the campfire under the stars, hunt each other in games of Predator and Prey, and hike along the woody, winding trails of the park." The Great White North has some Halloween Cons too. In Winnipeg you'll find The Central Canada Comic Con, where their Sci Fi/Pop Culture Convention guests include Ray Park, the guy under the scary black and red makeup of Star Wars' Darth Maul. And on Canada's East coast, you can check out Hal-Con in Halifax, Nova Scotia, where you can meet Star Trek's Chekov, Walter Koenig and Next Generation's Tasha Yar, Denise Crosby. So there's no need to spend Halloween handing out candy to trick-or-treaters! Put on your favorite Sci-fi costume, furry suit or just some zombie makeup and go have some fun! |


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Survival of New Plants in Different Industry Environments in Norwegian Manufacturing: A Semi-proportional Cox Model Approach
Using a rich plant level data set from Norwegian manufacturing we analyse possible determinants of survival for ten plant cohorts during the period 1977-92. By specifying a semi- proportional hazards model of plant exit, we are able to accommodate for structural differences between entrepreneurial entrants and new plants of existing firms. Industry heterogeneity in terms of plant size, capital intensity and productivity is also accounted for in the model. According to our estimated models, there are significant structural differences between new small firms and new plants of existing firms. For example, the size of the plant relative to the industry average had less influence on the survival probability for entrepreneurial entrants. Hence, the empirical results suggest that the two types of entrants establish themselves in different market niches with distinct technological characteristics. The results underscore the necessity of adjusting for the dissimilar environments facing plants which enter different industries. Copyright 2000 by Kluwer Academic Publishers
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Volume (Year): 14 (2000)
Issue (Month): 1 (February)
Pages: 65-82
Handle: | RePEc:kap:sbusec:v:14:y:2000:i:1:p:65-82 |
Contact details of provider: | Web page: http://www.springer.com |
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A structural design with special attention to color and balanceoriginal and uniqueThis work will ship flat in a sturdy well-protected cardboard, the shipment cost is for the buyer, costs will be asked at the international courier example DHL, FedEx...
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Monday, Oct. 29: Pork cutlet, mashed potatoes, buttered spinach, applesauce, orange, roll, brown gravy, margarine.
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This may be the final year that the so-called Bush tax cuts remain in effect, unless Congress acts to further extend them. The Bush tax cuts, enacted in 2001 and 2003, were originally scheduled to expire for tax years beginning in 2011. However, President Obama signed legislation in late 2010 that temporarily extended the Bush tax cuts through 2012.
Many commentators agree that Congress is unlikely to extend the Bush tax cuts prior to the November elections, but uncertainty remains as to whether Congress will take action following the elections. Provided that Congress fails to extend the Bush tax cuts, many significant rate changes and other substantive changes will take effect in 2013. This article summarizes the major federal income tax changes that are scheduled take effect in 2013 if Congress allows the Bush tax cuts to expire, certain other changes scheduled to take effect independent of the Bush tax cuts, and planning strategies to reduce the impact of these changes. If you or your company would like to discuss any of these scheduled changes or planning strategies, please contact any member of the Tax and Employee Benefits Team.
Individual Income Tax Rates
If Congress allows the Bush tax cuts to expire, ordinary income tax rates will increase for most individual taxpayers beginning in 2013. As discussed below, qualified dividend income that is currently taxed at long-term capital gain rates will be taxed at these higher ordinary income rates. The following table sets forth the scheduled rate increases, using 2012 dollar amounts which will be adjusted for inflation in 2013.
Tax Brackets (2012 Dollar Amounts) |
Marginal Rate |
Unmarried Filers |
Married Joint Filers |
Over |
But Not Over |
Over |
But Not Over |
2012 |
2013 |
$0 |
$8,700 |
$0 |
$17,400 |
10% |
15% |
8,700 |
35,350 |
17,400 |
70,700* |
15% |
15% |
35,350 |
85,650 |
70,700* |
142,700 |
25% |
28% |
85,650 |
178,650 |
142,700 |
217,450 |
28% |
31% |
178,650 |
388,350 |
217,450 |
388,350 |
33% |
36% |
388,350 |
... |
388,350 |
... |
35% |
39.6% |
* In 2013, this dollar amount will decrease to 167% of the amount for unmarried taxpayers in the same bracket (which is $58,900 in 2012), rather than 200% of the amount for unmarried taxpayers under current law. This change will have the effect of putting more middle-income joint filers in the 28% bracket and increasing the "marriage penalty" for many taxpayers.
Long-Term Capital Gain Rates
The maximum rate on long-term capital gain is scheduled to increase from 15 to 20 percent in 2013. Individual taxpayers in the 10 and 15 percent ordinary income tax brackets currently pay no tax on long-term capital gain. These taxpayers are scheduled to be subject to a 10 percent long-term capital gain rate in 2013. An 18 percent maximum rate will apply to capital assets purchased after 2000 and held for more than five years. Additionally, the 3.8 percent Medicare contribution tax discussed below will increase the effective rate of tax on long-term capital gains for certain higher-income taxpayers to as high as 23.8 percent. The following table sets forth the scheduled rate increases.
Maximum Rates |
2012 |
2013 |
2013 (including Medicare contribution tax) |
Long-Term Capital Gain |
15% |
20% |
23.8% |
Qualified 5-Year Capital Gain |
15% |
18% |
21.8% |
Planning Strategies. If Congress fails to take action as the year-end approaches, investors who were otherwise considering selling appreciated stocks or securities in early 2013 should give additional consideration to selling in 2012 to take advantage of the lower rate, assuming they will have held the asset for longer than one year. Additionally, business owners who are considering selling their business in the near future should consult with their tax adviser to discuss whether electing out of the installment method for an installment sale in 2012 would be more advantageous from a tax planning perspective.
Dividend Income Rates
The Bush tax cuts created the concept of "qualified dividend income," which currently allows dividends received from domestic corporations and certain foreign corporations to be taxed at the taxpayer's long-term capital gain rate. Additionally, qualified dividend income earned by mutual funds and exchange-traded funds may be distributed to shareholders and treated as qualified dividend income by the shareholder. Prior to the Bush tax cuts, all dividend income was taxed as ordinary income. If Congress fails to extend these provisions, the qualified dividend income provisions will expire, and all dividends will once again be taxed as ordinary income. Most notably, taxpayers in the highest marginal income tax bracket who currently enjoy the 15 percent rate on qualified dividend income will be taxed at 39.6 percent for dividends received from the same issuer in 2013. Additionally, the 3.8 percent Medicare contribution tax discussed below will increase the effective rate of tax on dividend income for certain higher-income taxpayers to as high as 43.4 percent. The following table sets forth the scheduled rate increases.
Maximum Rates |
2012 |
2013 |
2013 (including Medicare contribution tax) |
Qualified Dividend Income |
15% |
39.6% |
43.4% |
Ordinary Dividend Income |
35% |
39.6% |
43.4% |
Planning Strategies. Because of the impending increase to tax rates applicable to dividends, owners of closely held corporations should consider declaring and paying a larger-than-normal dividend this year if the corporation has sufficient earnings and profits. Owners should carefully plan any such distributions, as distributions in excess of the corporation's earnings and profits will reduce the shareholder's stock basis and subject the shareholder to increased long-term capital gain taxable at potentially higher rates when the shareholder subsequently disposes of the stock. Owners of closely held corporations should consult their tax adviser to discuss dividend planning and other strategies such as leveraged recapitalizations to take advantage of the low rate currently applicable to qualified dividend income.
New Medicare Contribution Tax
A new 3.8 percent Medicare contribution tax on certain unearned income of individuals, trusts, and estates is scheduled to take effect in 2013. This provision, which was enacted as part of the Patient Protection and Affordable Care Act (PPACA), is scheduled to take effect regardless of whether Congress extends the Bush tax cuts. For individuals, the 3.8 percent tax will be imposed on the lesser of the individual's net investment income or the amount by which the individual's modified adjusted gross income (AGI) exceeds certain thresholds ($250,000 for married individuals filing jointly or $200,000 for unmarried individuals). For purposes of this tax, investment income includes interest, dividends, income from trades or businesses that are passive activities or that trade in financial instruments and commodities, and net gains from the disposition of property held in a trade or business that is a passive activity or that trades in financial instruments and commodities. Investment income excludes distributions from qualified retirement plans and excludes any items that are taken into account for self-employment tax purposes.
Planning Strategies. Until the Department of Treasury issues clarifying regulations, uncertainty remains regarding which types of investment income will be subject to this new tax. Taxpayers whose modified AGI exceeds the thresholds described above should consult their tax adviser to plan for the imposition of this tax. Specifically, business owners should discuss with their tax adviser whether it would be more advantageous to become "active" in their business rather than "passive" for purposes of this tax. Owners of certain business entities such as partnerships and LLCs should also consider whether a potential change to "active" status in the business could trigger self-employment tax liability. Investors in pass-through entities such as partnerships, LLCs, and S corporations should also review the tax distribution language in the relevant entity agreement to ensure that future tax distributions will account for this new tax.
Additionally, individuals will have a greater incentive to maximize their retirement plan contributions since distributions from qualified retirement plans are not included in investment income for purposes of the tax. While distributions from traditional IRAs and 401(k) plans are not included in investment income for purposes of the tax, they do increase an individual's modified AGI and may push the individual above the modified AGI threshold, thus subjecting the individual's other investment income to the tax. Individuals may also consider converting their traditional retirement plan into a Roth IRA or Roth 401(k) this year since Roth distributions are not included in investment income and do not increase the individual's modified AGI. Although the Roth conversion would be taxable at ordinary rates, individuals should consider converting this year to avoid the higher ordinary rates scheduled to take effect in 2013.
Reduction in Itemized Deductions
Under current law, itemized deductions are not subject to any overall limitation. If the Bush tax cuts expire, an overall limitation on itemized deductions for higher-income taxpayers will once again apply. Most itemized deductions, except deductions for medical and dental expenses, investment interest, and casualty and theft losses, will be reduced by the lesser of 3 percent of AGI above an inflation-adjusted threshold or 80 percent of the amount of itemized deductions otherwise allowable. The inflation-adjusted threshold is projected to be approximately $174,450 in 2013 for all taxpayers except those married filing separately.
Planning Strategies. Because the overall limitation on itemized deductions will automatically apply to higher-income taxpayers, planning strategies are limited and highly individualized. Accelerating certain itemized deductions in 2012 to avoid the limitation may trigger alternative minimum tax (AMT) liability in 2012. Taxpayers should consult with their tax adviser to discuss the impact of this limitation and whether it may be advantageous to accelerate certain deductions, if possible, to 2012.
Reduction in Election to Expense Certain Depreciable Business Assets
Taxpayers may currently elect to expense certain depreciable business assets (Section 179 assets) in the year the assets are placed into service rather than capitalize and depreciate the cost over time. Section 179 assets include machinery, equipment, other tangible personal property, and computer software. Computer software falls out of this definition in 2013. The maximum allowable expense cannot exceed a specified amount, which is reduced dollar-for-dollar by the amount of Section 179 assets placed into service exceeding an investment ceiling. Both the maximum allowable expense and the investment ceiling will decrease next year, as shown in the table below.
2012 |
2013 |
Maximum allowable expense |
$139,000 |
$25,000 |
Investment ceiling |
560,000 |
200,000 |
Planning Strategies. The change in law will both significantly decrease the dollar amount of Section 179 assets that may be expensed and cause the phaseout to be triggered at a lower threshold. Accordingly, business owners should consider placing Section 179 assets into service in 2012 to take advantage of the immediate tax benefit. Additionally, purchases of qualifying computer software should accelerated to 2012 if possible, as such purchases will no longer qualify for expensing in 2013.
AMT Preference for Gain Excluded on Sale of Qualified Small Business Stock
Taxpayers may exclude from their income all or part of the gain from selling stock of certain qualified C corporations that the taxpayer held for more than five years. The percentage of gain that may be excluded depends upon when the taxpayer acquired the stock (a 100 percent exclusion applies only to qualified stock acquired between September 28, 2010 and December 31, 2011). Under current law, 7 percent of the excluded gain is a preference item for AMT purposes. In 2013, this tax preference is scheduled to increase to 42 percent of the excluded gain (or 28 percent of the excluded gain for stock acquired after 2000). Gain excluded on stock for which the 100 percent exclusion applies will not be a tax preference for AMT purposes.
Planning Strategies. The increase in the percentage of excluded gain that will be treated as a tax preference for AMT purposes effectively eliminates the tax benefit of selling qualified small business stock. Those who are structuring a new business venture should reconsider forming a C corporation to take advantage of this provision, and should consult with their tax adviser to consider other entity choices. Owners of qualifying businesses who are considering selling their stock in the near future should also give additional consideration to a 2012 sale to take advantage of the current 7 percent AMT preference rate before the AMT preference rate increases in 2013.
Built-in Gains Tax Applicable to Certain S Corporations
Businesses that have converted from a C corporation to an S corporation are potentially subject to a corporate-level 35 percent built-in gains tax (BIG tax) on the disposition of their assets to the extent that the aggregate fair market value of the corporation's assets exceeded the aggregate basis of such assets on the conversion date. In the case of fiscal years beginning in 2011, the BIG tax does not apply if the five-year anniversary of the conversion date has occurred prior the beginning of the fiscal year. However, in the case of fiscal years beginning in 2012 or thereafter, the BIG tax will not apply only if the ten-year anniversary of the conversion date has occurred prior to the beginning of the fiscal year.
Planning Strategies. Owners of S corporations that are still in their 2011 fiscal year and that are considering selling corporate assets (or stock if a Section 338(h)(10) election will be made) within the near future should consider selling in the current fiscal year, if possible, to the extent their conversion to S corporation status occurred more than five, but less than ten years prior to the beginning of the fiscal year. For example, a C corporation that converted to an S corporation at the beginning of its fiscal year commencing October 1, 2005 would not be subject to the BIG tax on any of its built-in gain if it sold assets at any time prior to September 30, 2012, but would be subject to the tax if it sold assets on or after October 1, 2012.
Other Changes Affecting Individuals
- Additional employee portion of payroll tax. The employee portion of the hospital insurance payroll tax will increase by 0.9 percent (from 1.45 percent to 2.35 percent) on wages over $250,000 for married taxpayers filing jointly and $200,000 for other taxpayers. The employer portion of this tax remains 1.45 percent for all wages. This provision, which was enacted as part of the PPACA, is scheduled to take effect in 2013 regardless of whether Congress extends the Bush tax cuts.
- Phaseout of personal exemptions. A higher-income taxpayer's personal exemptions (currently $3,800 per exemption) will be phased out when AGI exceeds an inflation-indexed threshold. The inflation-adjusted threshold is projected to be $261,650 for married taxpayers filing jointly and $174,450 for unmarried taxpayers.
- Medical and Dental Expense Deduction. As part of the PPACA, the threshold for claiming the itemized medical and dental expense deduction is scheduled to increase from 7.5 to 10 percent of AGI. The 7.5 percent threshold will continue to apply through 2016 for taxpayers (or spouses) who are 65 and older.
- Decrease in standard deduction for married taxpayers filing jointly. The standard deduction for married taxpayers filing jointly will decrease to 167% (rather than the current 200%) of the standard deduction for unmarried taxpayers (currently $5,950). In 2012 dollars, this would lower the standard deduction for joint filers from $11,900 to $9,900.
- Above-the-line student loan interest deduction. This deduction will apply only to interest paid during the first 60 months in which interest payments are required, whereas no such time limitation applies under current law. The deduction will phase out over lower modified AGI amounts, which are projected to be $75,000 for joint returns and $50,000 for all other returns.
- Income exclusion for employer-provided educational assistance. This exclusion, which allows employees to exclude from income up to $5,250 of employer-provided educational assistance, is scheduled to expire.
- Home sale exclusion. Heirs, estates, and qualified revocable trusts (trusts that were treated as owned by the decedent immediately prior to death) will no longer be able to take advantage of the $250,000 exclusion of gain from the sale of the decedent's principal residence.
- Credit for household and dependent care expenses. Maximum creditable expenses will decrease from $3,000 to $2,400 (for one qualifying individual) and from $6,000 to $4,800 (for two or more individuals). The maximum credit will decrease from 35 percent to 30 percent of creditable expenses. The AGI-based reduction in the credit will begin at $10,000 rather than $15,000.
- Child credit. The maximum credit will decrease from $1,000 to $500 per child and cannot be used to offset AMT liability.
- Earned Income Tax Credit. The phaseout ranges for claiming the credit, which vary depending on the number of qualifying children, are scheduled to decrease for joint returns. Further, the credit will be reduced by the taxpayer's AMT liability.
Other Withholding Rate Changes
The following employer withholding rate changes will take effect in
2012 |
2013 |
Employee portion of FICA payroll taxes |
4.2% |
6.2% |
Backup withholding rate on reportable payments |
28% |
31% |
Minimum witholding rate under flat rate method... |
...on supplemental wages up to $1 million |
25% |
28% |
...on supplemental wages in excess of $1 million |
35% |
39.6% |
Voluntary withholding rate on unemployment benefits |
10% |
15% |
Foreign Account Tax Compliance Act
Regardless of whether Congress extends the Bush tax cuts, beginning in 2014, a new 30 percent withholding tax will be imposed on certain withholdable payments paid to foreign financial institutions (FFIs) and non-financial foreign entities (NFFEs) unless they collect and disclose to the IRS information regarding their direct and indirect U.S. account holders. FFIs include foreign entities that accept deposits in the ordinary course of a banking or similar business, that hold financial assets for the account of others as a substantial part of their business, or that are engaged primarily in the business of investing or trading in securities, commodities, and partnership interests. Any foreign entity that is not an FFI is an NFFE.
Withholdable payments will include U.S.-source interest, dividends, fixed or determinable annual or periodical income, and U.S.-source gross proceeds from sales of property that produce interest and dividend income. While the withholding obligation on withholdable payments to FFIs and NFFEs does not begin until 2014, FFIs will need to enter into agreements with the IRS by June 30, 2013 to avoid being subject to the withholding tax. In general, under such agreements, FFIs must agree to provide the IRS with certain information including the name, address, taxpayer identification number and account balance of direct and indirect U.S. account holders, and must agree to comply with due diligence and other reporting procedures with respect to the identification of U.S. accounts.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.


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Intel Designs a Safe Meeting Place for Private Data
A super-secure place for sensitive data to mingle could free companies to get the benefits of sharing it without risking leaks.
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Director Ayan Mukerji's well-scripted and well-executed young romantic love story Yeh Jawaani Hai Deewani appealed to the movie buffs so much that it minted Rs 62.11 crore in the opening weekend itself
The film's lead actor Deepika Padukone admits that the phenomenal opening surpassed their expectations.
The Rs 50-crore Yeh Jawaani Hai Deewani reunited Deepika with her real life ex-flame Ranbir Kapoor on the screen and off the screen too and their on-screen chemistry has turned out to be a high-yield reunion post Bachna Ae Haseeno.
The team behind the movie were expecting it to do well as the buzz around the fun-filled youth-centric drama was strong, thanks to the promos and peppy entertaining songs Balam pichkari and Badtameez dil. Talking about the pre-release positive vibes around the feel-good movie, Deepika said: "Somewhere we started feeling it when we were promoting last week – there was a massive buzz. It was a great feeling."
"People today are aware of box office and how much it is going to do. We were expecting it to collect a certain figure, but the collection has surpassed our expectation. It is a feeling we can't even explain," said Dips. The story of two youngsters, their journey and self-realisation comes out from Dharma Productions' stable.
"Some people had predicted a certain figure for Yeh Jawaani Hai Deewani at the box office. But for it to do Rs.19 and-a-half crore on Friday and Rs.20 plus crore on Saturday is humongous. Honestly, I never really enjoy discussing numbers. It feels great when people say that the film has opened as that is what you want at the end of the day," added Deepika.
Meanwhile, the actor is also happy with critics for the ratings they gave to her film. "What is even more overwhelming is that along with the numbers you have great reviews. This is what you want to achieve with your films. You want the numbers to be successful and it should have great reviews too," she said.
Post the success of YJHD, Deepika is keen to team up with Ranbir again. "We are definitely looking forward to working with each other again. It is great to know that people are liking us and I am looking forward to working with him soon," she said.


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Josh don't know anyone who has one. I would be afraid to shoot one because of the price and they are ugly. Would love to hear a range report from you and if you have any problems with them. They have a 9mm carbine and some company came out with a stock that makes it look like a Beretta CX4. I was shooting my CX4 the other day and asked a guy how he liked his. When i found out it was a hi point I kept calling him a cheater in fun. He said he has put 3k through it without a problem and all I've heard was that they were big problems and ugly. You never know. There are Rossi fans out there that will swear by them and after getting srcewed with a S&W 460 brand is getting less important to me.
Let us know what you think of it now and down the road.


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Get the Recipe
Last week I became infatuated with pairing kale and refried beans. Something about how the creamy, well-seasoned beans played off the earthy, tender kale really worked for me. But I didn't know where to go with this simple combination besides just tossing them in a warm corn tortilla and calling it a day. Though good, something was still missing.
I have to thank SE overlord Ed Levine for helping me complete this one. Not that he had any idea that I was working on a kale and refried bean recipe. He was just in Chicago for a mini food tour, and while trying a kale and cheese side dish at Publican Quality Meats, he declared without hesitation. "Kale loves cheese." I knew right then what this dish needed.
It doesn't need a lot, but a sprinkling of mild shredded cheese adds tang and creaminess to this wholesome recipe, making it seem substantial and complete. It helps if the cheese is tangy, like stringy Oaxacan cheese (also called quesillo), though even Monterrey Jack is okay.
At first this was another one of my many taco recipes, but since all the toppings are on the softer side, I went with crunchy tostadas. Though relatively simple to fry tortillas at home, the easiest option is to just buy tostada shells. That way they are ready to go ready out of the packaging.
About the author: Nick Kindelsperger is the editor of Serious Eats: Chicago. He loves tacos and spicy food. You can follow him as @nickdk on Twitter.


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I have some nice headphones that I would like to sell. I have upgraded to the LCD2 and need some cash. Buyer will cover Paypal fees if necessary.
Sennheiser HD650: $340 shipped
Excellent condition about 200 hours of use. Paint and Logo are in perfect condition. Comes with original box, stock cable and adapter. The box is a little tattered but nothing major. As you can see from the pictures it is in great shape.
V-moda V80: $120 shipped
These have about 50 hours of use. I now have the M-100 so I don't need these anymore. They are modded as you can see in the pictures to have the 3.5mm socket outside of the headphone. It was professionally done by an audio shop in Toronto called Ring Audio. The cable used came from a Sennheiser headphone. The mod has no affect on the sound.
Monster Pro Copper: $170 shipped
Nothing to say here. Brand new unopened. Purchased from amazon a while back. I remember paying $220.
Prices are fair considering what I paid for the headphones, but maybe we can work something out. Not looking for any trades at the moment.
Thank you for looking!
Edited by Puffery - 1/24/13 at 3:58am


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TUCSON, Ariz. — For the second straight visit to the Tucson Int'l Raceway, Lorne Wofford walked out with the big check with the Hose Advantage Store Southwest Region.
Drawing the number four spot in the night's 25-lap feature, Wofford grabbed the lead on lap six, surrendered the point on lap 11 to fellow New Mexico driver Rick Ziehl, then regained the top spot for the final seven rounds in the first annual Fight for Air Race to benefit the American Lung Ass'n and Kindred Hospital of Tucson.
Ziehl was second with Billy Chester, Stevie Sussex, and Kaylene Verville rounding out the top five.
The finish:
Lorne Wofford, Rick Ziehl, Billy Chester III, Steve Sussex, Kaylene Verville, Joshua Williams, Ronnie Clark, Darrell Sickles, Glen Brace, Carson Ditsch, Michael Curtis, Brent McKee, Mike Rux Jr., Don Sink, Cody Cambensy, Wes Wofford, Ben Gregg, Lance Norick.


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About this font family
The Bruce Foundry in New York gave this Italian Clarendon the catchy name of Ornamented No. 1529.
The original had a top right white shadow which we eliminated. Additionally we improved the color of several of the characters.
See a typo? Edit the description!
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Occasionally you come across places with outstanding customer service. Places that go up and beyond the normal great customer service. I have dealt with two of those places recently.
Tessuti in Melbourne is one. I explained to Nikki what fabric I wanted and she sent my 2 lots of samples with all the information I needed and when I rang to order it was sent so fast and arrived in no time at all.
I emailed Hotpatterns to find out where some patterns where and there was no response which was odd so I sent another email and the next thing I knew they rang me, all the way from the US as they realised their emails were not getting to me and answered all my questions. Two places I have ordered from before and will definitely order from again.
Saturday, May 07, 2011
5 comments:
- Jacki said...
It's amazing when you get good customer service! And I think that it's great that you're giving them a shout-out and telling the world the good news!
- Lee-Anne Stillitano said...
Oh great Kate! I love good service. Is that the Metallicus fabric? Let me know how you go with it, as I would love to get my hands on some too! Love the red! Cant wait for you to whip somethign up in them! Lv Lee
P.S Happy Mothers Day! - 8:00 PM
- travellersyarn said...
I also love hearing about good customer service - please let us know how the patterns sew up - they look good!
- Victoria said...
I LOVE Tessuti - I can spend hours in there - just wish it wasn't so expensive!!
- Corrie said...
ohhh that pattern looks nice. I haven't seen it before but looks good
Corrie:) - 9:14 AM
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2010-11 Recap: Bulldogs open with record round; Silva Zamora named Player of Year
Final Ranking: No. 14 Golfstat; No. 19 Golfweek Marta Silva Zamora earns consensus National Player of the Year honors Marta Silva Zamora was named National Player of the Year by the National Golf Coaches Association (NGCA), the Honda Sports Awards and Golfweek Magazine following her stellar junior season in Athens. Silva Zamora finished atop three national statistical rankings as well – the Golfweek/Sagarin Performance Index, the Golfstat Cup and Golfstat's head-to-head individual list. "It's a great honor, of course," Silva Zamora said after earning the NGCA accolade just hours after finishing fourth at the NCAA Championships. "I told (head coach) Kelley (Hester) that I really don't think I'll realize what I've just won until tomorrow or two days from now. I'm proud because this award shows how I did for the entire year. I had a really, really good year. It was great." At the NCAAs, Silva Zamora notched her sixth top-five finish in 10 tournaments completed during 2010-11. She also recorded three more top-10 efforts and tied for 14th (a stroke shy of another top-10) in the other event. "Marta was amazingly consistent with a great stroke average," Hester said. "She had the best stroke average in the country. Like Marta said, it shows how consistent she was. She didn't have the wins that some of the other players had, but she literally didn't have a bad tournament all year. And then when it mattered most, she had a very solid tournament at the national championships and tied for fourth." Silva Zamora now has six top-10 individual finishes in nine post-season competitions (SEC Championship, NCAA Regional and NCAA Championship) at Georgia. Four Bulldogs have now been named National Player of the Year five times – Terri Moody (1981), Cindy Schreyer (1984), Vicki Goetze (1992 and 1993) and Silva Zamora (2011). Bulldogs begin with best round ever Georgia opened the season with a statement, putting together the best single-day effort in school history at the NCAA Fall Preview. The Bulldogs blistered Texas A&M's Traditions Club to the tune of 11-under. That bettered Georgia's school record of 10-under established on the second day of the 1988 SECs. "We played really well in qualifying and that certainly carried over," Kelley Hester said. "It's always fun when everyone is playing well. It's fun and exciting when playing well equals a low score. Good golf doesn't always equal a low score, but today it did." Emilie Burger paced the Bulldogs with a 5-under 67, and Georgia also counted a pair of 3-under 69s from Kendall Wright and freshman Amelia Hill and an even-par 72 from Marta Silva Zamora. The Bulldogs discarded Milena Savich's 73. Savich barely missed a fifth par-or-birdie tally when her birdie putt on the final hole lipped out. "You don't have days like these very often so we're going to enjoy it," Hester said. "The best teams in the country don't have days like these very often. Our team chemistry is really good, and our kids are having fun." Hill opens collegiate career with a bang Amelia Hill's 3-under 69 in the first round of the NCAA Fall Preview represented the best collegiate debut ever by a Bulldog golfer. Hill became just the sixth Georgia freshman since 1998 to open the season with a par-or-better score, joining Marta Silva Zamora, Carolina Andrade, Mallory Hetzel, Taylor Leon and Angela Jerman. Other prominent Bulldogs Vicki Goetze, Shauna Estes and Reilley Rankin did not shoot better than par in their UGA debuts. Marta rewrites individual records Marta Silva Zamora shattered the Georgia season stroke average, finishing at 71.51. That bettered current LPGA Tour member Taylor Leon's mark of 72.63 established in 2006-07. All told, Silva Zamora recorded 22 par-or-better tallies in 33 rounds played during 2010-11. Cumulatively, she finished the year at 15-under, even including a 9-over, 36-hole performance at the Kinderlou Forest Challenge where she played with a stomach ailment before withdrawing prior to the final round. Silva Zamora now owns first-, third- (72.85) and 10th-best (73.61) season averages in Bulldog annals. A pair of All-America honorees Marta Silva Zamora and Emilie Burger both earned All-America recognition. Silva Zamora was a first-team selection by the National Golf Coaches Accociation (NGCA) and Golfweek, while Burger was included on Golfweek's ledger of honorable mention choices. Silva Zamora collected her third – and Georgia Golf's 44th – All-America certificate from the NGCA. She was an honorable mention selection as a freshman and earned first-team status as a sophomore. Burger was a Golfweek honoree for the second consecutive year after securing third-team status in 2009-10. Burger notched five top-20s in 10 events, finished the year with a 74.17 stroke average and eight par-or-better rounds and contributed counting scores in 90.4 percent of 30 rounds played. Liz Murphey features innovative format One of the oldest events in the history of women's intercollegiate athletics was contested with a new twist in 2011. The 39th edition of the Liz Murphey Collegiate Classic featured new playing and scoring systems. Instead of the traditional format of golfers from three schools playing together, each team's quintet competed together as a fivesome. In addition, each team's four best scores from each hole counted, as opposed to the four low rounds at the end of the day. "Liz was a mentor to me and a true pioneer in women's athletics," Kelley Hester said. "She always wanted what was best for all female student-athletes and was never afraid to try something new to get to that point. This format may grow to become very popular or it may be 'one and done' for us. Regardless, it's exciting to try something different, and I'm sure Liz would be thrilled that we're attempting to make women's college golf more enjoyable." Marta Silva Zamora and Alabama claimed the individual and team titles, respectively. "As a coach, to be able to be with all five of your players all weekend was a rare opportunity to watch how momentum shifts, mistakes are made and they turn it around," said Alabama coach Mic Potter. "I was really looking forward to it and it was every bit as good and as fun as I thought it would be." |
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Contents |
When a person dies, their estate may be subject to payment of Inheritance Tax, depending on the value of the estate and to whom the assets are left.
If the entire estate is left to the surviving spouse/civil partner or a registered UK charity, no Inheritance Tax (IHT) will be payable.
IHT is primarily a tax that takes effect on death. When a person dies, IHT is charged on the value of their estate subject to various exemptions and reliefs. The value of the estate is broadly assets less liabilities and includes certain gifts made whilst the person was alive (lifetime gifts).
It would appear therefore that the easy way to avoid liability for IHT would be to give as much away during one's lifetime. However, IHT is charged on certain lifetime gifts or transfers if the donor dies within seven years of making the gift. It may also be charged on other assets even if given away more than seven years before death, for example if the donor had reserved a benefit for themselves. An example would be where somebody had given away their house but continued to live in it rent-free.
A lifetime gift to another person is called a potentially exempt transfer because at the time when the gift or transfer is made, no IHT is chargeable. If the donor survives for seven years, no IHT is payable. If the donor dies within the period, some IHT will be payable on the gift or transfer. There is, however, an annual gift allowance: you can give up to £3,000 away each year, either as a single gift or as several gifts adding up to that amount. You can also make small gifts of up to £250 to as many individuals as you like tax-free. But, you cannot combine the annual allowance and the small gifts exemption. Gifts to someone getting married or registering a civil partnership are also exempt, up to a certain amount. There is a possibility of carrying forward unused annual allowance from one tax year to the next, however the regulations for gifts made in the seven years before death are quite complex and if you need further clarification, you should get specific legal advice.
Who is liable for payment to HM Revenue & Customs and who is responsible for the payment are two separate issues.
HM Revenue & Customs is only concerned with payment of Inheritance Tax (IHT) and will look to those representing the estate, being the executors (those appointed to manage the estate) and trustees. Those who ultimately receive the property will also be liable along with the executors, but in practice, the tax is generally already paid to HM Revenue & Customs before the beneficiary receives the property. The IHT on some assets, however, may be paid by instalments on an annual basis for a period up to ten years. An example of such an asset is land and buildings. The executors should ensure all instalments are settled upon sale or other disposal prior to final distribution of the estate.
The executors are liable to pay IHT on property that falls into the estate (property which passes under the deceased's Will or intestacy) where someone dies without having made a valid Will. For more information on intestacy, see our article on Dying without a Will.
They are also liable for tax on property that does not pass to the estate, but to which the deceased was entitled, such as property passing to a joint owner by survivorship.
Where the deceased dies within seven years of making a lifetime gift, the executors will be liable to pay IHT. The person who received the gift is primarily liable for the tax, but if IHT is not paid within twelve months after the end of the month in which the transferor died, HM Revenue & Customs will look to the executors who then become liable. The executors are liable to pay the IHT only to the value of the assets they received or would have received but for their negligence.
Inheritance Tax (IHT) on estate property is treated as part of the general testamentary and administration expenses.
In most cases, unless the Will indicates an intention to the contrary, IHT is paid from the residue of the estate, after payment of debts, expenses and any specific or cash gifts. Where the Will is silent or in the case of intestacy (where someone dies without having made a valid Will, (see 'Dying without a Will') like other expenses IHT is paid according to a prescribed order as mentioned previously. The burden of IHT therefore falls on the rest of the estate.
Where property passes outside the estate, the executors still retain a responsibility to pay IHT, but they have the right to recover the IHT from the person in whom the property vests, for example, a surviving joint proprietor who acquired the property by virtue of having survived the deceased.
If a person is entitled to a liferent under a trust and the estate is liable to IHT in respect of the property, the burden of IHT falls on the trustees who are also liable to pay the tax and not the executors.
There are basically five steps involved in the calculation of IHT. They are the following:
A person's estate is the total of all the property to which they are entitled, but certain property is excluded. An example of excluded property is a future interest which means that, although the beneficiary may ultimately have an absolute interest in a property, during their lifetime another beneficiary is entitled to the use of the property.
Where a person is entitled to claim income from a property in trust, they have an interest in possession in trust property. This occurs where a property is left in trust for one beneficiary or a number of beneficiaries, but the income from the property is paid to another individual during their lifetime. That individual who receives the income is entitled to that income and on their death, the value of the property is included in their estate for tax purposes. Although the individual did not have control over the property on their death, the property is treated as part of their estate and tax will be payable out of the trust fund.
If the deceased took out a life assurance policy written in trust for a named beneficiary, the proceeds of the policy do not form part of their estate and therefore IHT will not be payable. The same principle applies to monies paid into a pension fund for the benefit of the deceased's family.
If the deceased was a member of a pension fund with a discretionary death benefit, that sum will not be paid to the estate and is not counted for IHT purposes. The deceased may have been able to nominate somebody to receive that benefit by completing a form and giving it to the pension fund trustees.
If two people die together and there is no evidence of the order of their death, for the purposes of who will receive the assets, it will be presumed that neither survived the other.
Similarly, for the purposes of IHT, the deaths are presumed to occur at the same instant. By way of example, John leaves property in his Will to his younger brother James who in turn leaves the property in his Will to his children. If John and James die in a motor accident and it is not possible to establish the order of death, for IHT purposes, the property left by John to James will be taxed as part of John's estate and not part of James' estate.
Assets in an estate for IHT purposes are valued at the open market value. It is 'the price which the property might reasonably be expected to fetch if sold in the open market'. Generally, assets are not difficult to value, but in the case of land, it may be necessary to negotiate a value with the District Valuer (a civil servant) and a chartered surveyor's valuation is normally obtained for this purpose. The value immediately before death of every asset forming part of the estate for IHT purposes must be assessed and reported to HM Revenue & Customs in the Inheritance Tax account.
The value placed on bank and building society accounts is the balance as at the date of death including interest accrued up to the date of death.
The value of quoted shares is taken from the Stock Exchange Daily Official List for the date of death. To value the shares for IHT, take one quarter of the difference between the lower and higher price and add it to the lower price.
It is more difficult to value unquoted shares. The principle of the open market value will apply and information will be required about the company. A value will generally be obtained from the company accountant.
It is relatively straightforward to reach a value where the deceased owns an entire house or piece of land. As mentioned, a value may have to be negotiated with the district valuer. Generally, the executors will seek a chartered surveyor's valuation for the purpose of completing the IHT forms, including the Inventory of the estate. Where the deceased owned a share of the property, the value of the whole property is taken and divided by the number of shares. A discount of 10-15% in the value of the property is normally allowed to reflect the fact that a part interest will be far more difficult to sell. The discount will not be permitted in the case of a husband and wife (or civil partners) co-owning the property.
Specific rules apply where the parties are related. Property owned by spouse/civil partners is worth more valued together than separately. Each spouse/civil partner's share of the property must be valued not in isolation, but as a proportion of the whole. For example, a husband and wife each own 35% of the shares in a company and the husband dies. His share for IHT purpose is not valued as 35% of the company but half of 70% to reflect that a 70% shareholding will be worth more, as it gives control of the company.
Liabilities owed by the deceased at the time of death reduce the value of the estate for IHT purposes. They include general household bills and any outstanding income tax. Furthermore, the funeral account, memorial account and 'reasonable' after-funeral expenses may be deducted.
All property forming part of the estate for Inheritance Tax (IHT) passing to the deceased's spouse/civil partner either under the Will or according to the intestacy rules (see 'Dying without a Will') is exempt (i.e. taxed at 0%). No IHT will be payable irrespective of the value of the assets. This basic rule also applies to an interest in a house, for example, such as the person who has a right to the income. If that interest is left to the surviving spouse/civil partner, it is exempt. Where the deceased leaves his estate to trustees on trust to pay the income to his spouse/civil partner for life and on his/her death to his children, the spouse/civil partner exemption applies on the first death.
For deaths after 9 October 2007, if the deceased had a spouse or civil partner who had predeceased them leaving all or part of their nil rate band unused, the percentage portion unused can be added to the nil rate band available on the second death. If, for example, the first spouse died in 2000 and all of his assets passed to his surviving spouse (i.e. saving 100% of his nil rate band), on her death in November 2008, her nil rate band will be inflated by a further 100%, in effect doubling her nil rate prevailing in November 2008. This can be advantageous particularly if the nil rate band has increased in the interval between the two deaths.
Any property forming part of the deceased's estate which passes on death to a UK registered charity is exempt from IHT. Gifts to certain national bodies, such as museums and art galleries, may also qualify for a similar exemption.
In addition to the exemptions, certain relief from IHT may be granted in respect of the transfer of business and agricultural property both during the owner's lifetime and on death.
If the deceased owned business property for a period of two years or more prior to transfer, it may be eligible for tax relief.
Business property relief of 100% is available for a business or partnership share or unquoted shares (private company). The business must be a trading business and not a wholly, or mainly, investment business.
Business property relief of 50% is available in the case of quoted shares (provided the transferor had control of the company immediately prior to the transfer) and land, buildings, plant and machinery where the transferor was a partner or in control of the company.
For the purposes of calculating IHT, the value of the property will be reduced by either 100% or 50%.
Where the transferor occupied agricultural property throughout the two years prior to the transfer or he owned the agricultural property throughout the seven years immediately before the transfer, agricultural relief will apply.
Agricultural relief of 100% is available where the transferor had the right to vacant possession immediately before the transfer or let the land under a lease after 1 September 1995.
Agricultural relief of 50% is available on any other qualifying agricultural property.
The rates of tax applicable on death are currently:
All assets must be taken into account before one is able to commence calculation of the IHT payable. This includes immediately chargeable lifetime transfers and potentially exempt transfers that have become chargeable as a result of the transferor dying within seven years of making the gift. The cumulative total will then be calculated.
The nil rate band is then applied to the first £325,000 and the balance of the estate, if any, will be chargeable to IHT at the rate of 40%.
Estate rate means the average rate of tax applicable to each item. Sometimes it is important to work out how much tax is attributable to particular items of property. The executors may be paying tax on the land by instalments or the executors are not liable for all the tax as would be the case where a gift is left to the beneficiary 'subject to tax'. The basic principle therefore is that the tax is divided between the various assets in the estate proportionately, according to their value.
If the deceased received property under a chargeable transfer made to them within five years before they died (the first transfer), relief is available to reduce the amount of tax payable by a percentage of the tax paid in respect of the first transfer. The amount of the reduction varies according to the number of years between the transfer and the death. The closer the transfer to the death, the greater is the reduction in tax payable.
Where the first transfer was made in the year before death, the reduction is 100%, 1-2 years before death and it is 80%, down to 20% between years 4 and 5.
Relief only applies where tax was paid on the first transfer and tax is payable on the deceased's estate.
Non-instalment option property
The Inheritance Tax (IHT) payable on the property in the estate that does not attract the instalment option is due for payment six months after the end of the month of death. This is known as the due date. If payment is made thereafter, HM Revenue & Customs will be entitled to interest on the amount outstanding.
At the same time as they deliver the Inheritance Tax account, the executors must pay the IHT on the property which does not have the non-instalment option. The account must be delivered within twelve months of the end of the month of death. Without payment of the IHT, Confirmation cannot be obtained. In the circumstances, the executors will usually submit the account as soon as possible and pay the IHT before the due date.
Instalment option property
If property in the estate qualifies for the instalment option, the executors can elect to pay the IHT in respect of that property in ten equal yearly instalments. The first instalment is payable six months after the end of the month of death.
Property qualifies for the instalment option if it is:
Interest on the instalment option property comprising of land is payable with each instalment apart from the first, on the amount that was outstanding the previous year.


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Hi out there all you Family Tree Maker users! If you're up for it, I have a question.
I am newly upgraded (as of about an hour ago) to FTM 2010. For the past several years I've stuck with FTM 16 for mainly one reason...the ability to see what multiple relationships exist in my family tree. I admit that I'm a sucker for finding out I'm my own 6th cousin, I just love that stuff. So I skipped FTM 2008 and 2009 after I saw comments that the kinship report didn't show all the relationships anymore.
So here's my question...
Is it really supposed to take 19 minutes to generate a kinship report for a database that has about 7800 people?
And should the generated report really be 420 pages, with nearly 70% of the relationships noted being the type of "Mother-in-law of 2nd cousin 2x removed" and "Nephew of Husband of 10th cousin 3x removed"?? No offense to those people, but I don't consider them actually related, I'm curious about actual blood relations here.
You see, I did NOT have the checkbox for "Show Unrelated Individuals" checked, so I'm confused as to why all these un-related people are in the report? There's even more un-related people in this report than there was in the FTM 16's version of the report!
Not to mention the 19 minutes??? What's the difference in report generation? My FTM 16 generated this report in 6 seconds. It's all those unrelated "Husband of Aunt of Husband of 2nd cousin 6x times removed" of course!!!!
Am I doing something wrong here? I have to be doing something wrong. Missing something right in front of my face? Any advice from more experienced users would be appreciated!
I could probably deal with it if it weren't for the whole 19 minute thing. To me that's un-usable, sorry, my attention span for that kind of wait was last seen around 1996.
Sunday, February 7, 2010
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7 Dec 2013 beccadaponte asked
Who's going to Mexico Grande or Mexican Fiesta February 15th 2014?
Add yourself to the Meet-up! I'd like to get to know my travel buddies :)
This is my first time travelling on my own, so I am a tad bit more anxious I must say
I would love to get to know some of the people I'll be meeting before the trip :)
- 1 person likes this
- Answer this question 3 answers so far
12 Dec 2013 ShelleyCogland said
Don't worry about it. I travel a lot alone. Just be ready to have fun:)
- 0 people like this
1 Jan 2014 Marty said
Hey I'm going on this tour on the grande :) Can't join the meet up yet as I don't have all my documentation.
This is my first time travelling alone but I've done a bit of travelling before so nervous but too excited anyway :)
I'm 25, from Australia, originally New Zealand and keen to get to know who's going as well :) - 1 person likes this
28 Jan 2014 Mo said
awww cant wait to go on my mexican fiesta tour. only going later on in the year cos im going to vietnam in april. enjoy ladies :)
- 0 people like this
Have an answer to this question? You need to be signed in as a Contiki.com Community member first.


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Seen the J.C. sets at TRU today, will pick one up on payday this Friday. No more VOTC figures just yet.
On another note mama had the baby this morning at 6:30 A.M. via C-section due to the baby's stubbornness, kept butting up on the pelvic bone & wouldnt descend properly. Baby was 7 pounds 9 ounces & ¾s; her given name is Mackenzie Rose Dumouchel, mama & baby are fine & both in good health given the circumstances. All is good my friends.
TC & Peace


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CLINTON, Iowa – Now he's opened his first chicken restaurant in Iowa, rapper Flavor Flav would like to earn his high school diploma in the state and record his efforts for a new reality TV show.
Flav, whose real name is William Drayton Jr., grew up in Freeport, N.Y. He says he dropped out of school in 10th grade.
He opened Flav's Fried Chicken in Clinton, Iowa last month — his only connection to the Mississippi River town.
Last week the 51-year-old pitched his idea for "Flavor Flav Goes Back to High School" to the local school superintendent and a school board member. He says he'll approach the full board in a couple of weeks.
Flav was in '80s hip-hop group Public Enemy and has since found new fame on reality shows.
Copyright 2011 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.
The opinions expressed are solely those of the author and do not necessarily reflect the views of Comcast.


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Brookfield Soccer Academy Program
Brookfield Soccer Association offers an Academy Soccer program to include U8, U9 and U10 soccer teams. Players in these age groups have the choice of joining a fall Academy team or a fall BSA recreational team.
The BSA Academy program will offer players the opportunity to learn the game from a licensed coach and to play for BSA against other local community teams participating in the new Wisconsin Youth Soccer Association (WYSA) Academy program. This program will provide a higher level of player development for players interested in an advanced development model. Team play dates with other clubs will be coordinated through WYSA.
Additional Information:
What is the cost? For crrent costs, contact BSA at email@example.com The feee include uniforms, WYSA-organized league play, and entry into two tournaments, one in spring and one in fall.
Who is eligible? All U7, U8 and U9 players currently participating on a BSA recreational soccer team are invited to participate on an Academy team beginning in the fall of 2013. There is no pre-selection of players or tryouts.
How are Academy teams formed? All players who register for an Academy team will be evaluated by the Academy coaching staff and placed on an appropriate level team.
How many teams will there be? The number of teams will be determined by the number of players that register.
How often will Academy teams practice? BSA Academy teams will practice twice per week.
Will teams participate in tournaments? Academy teams will compete in one local tournament in both the fall and spring.
How do I sign up and register? Players will be able to register online atwww.brookfieldsoccer.com beginning May 15, 2013.
What are the long-term benefits of playing in the Academy program? The focus of our Academy will be on the development of well-rounded, individual players. The players' experience in the Academy program will better prepare him/her for Select competition, which may begin at U11. It also gives him/her the opportunity to work with, and be trained by, a qualified, licensed coach.
Additional information, including registrations costs, will be available by May 1.
Information describing accredited youth academies and their purpose can be found at: http://www.wiyouthsoccer.com/Left_Navigation/Programs/Academies.htm.