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Okay, so this is where you live and die by your twelves. I was a music tragic long before being a literature tragic, so this was a hard list to compile, especially when iTunes can now summarily describe your music collection as 16 days and 14 hours in total running time. And that discounts some of my more unfortunate CDs buried deep in old nappy boxes (I'm sure the single of that Chumbawumba song is still there somewhere, hey I bought it for my wife!). Anyway, here's the list, ordered chronologically apparently. So my musical taste begins in 1970. That of course leaves out the Beatles. My first entry in this list was a Beatles song, then they claimed second spot. By the time I got to five, all of them Fabs, I hived that list off onto its own twelve and concentrated on everyone else. Even then, I had to limit each artist to one song, so Mercy Street pipped Family Snapshot (and about half a dozen others), Train In Vain only just edged out English Civil War, and so on.
Before you hang shit on me for including Jethro Tull, any song that skewers school and religion has already started ahead: 'I don't believe you, you had the whole damn thing all wrong, He's not the kind you have to wind up on Sundays.' Brilliant!
Oh and Bedford might seem an odd choice, but that song gets the added bonus of having been seen live at the RNA showgrounds on New Year's Eve 1991 on a bill that included the Sharp. Sigh.
Another strange thing is that the list ends in 2000. Why? I guess songs have to go through a longevity test before they make the twelve. It means I've had to cut out some more recent efforts from Radiohead or the Eels. It also means the Flaming Lips miss out altogether since their best stuff is only three years old.
I was also pleased that there's only one premature death by suicide in there. The Hottest 100 had two suicides and one premature death by accident just in the top five. I'm pretty partial to Nirvana, but seriously, people, get over it. Elliott Smith would have still made the list, even without his horrific end and why he didn't make the said Hottest 100 I'll never know. How quickly we forget.
The only other thing worth saying about this list is how pleased I am that the word 'motherfucker' is in it, and I didn't have to resort to 'Dance Motherfucker Dance' by the Violent Femmes (as good as that song is).
- Trouble – Cat Stevens
- Wind Up – Jethro Tull
- Misty Mountain Hop – Led Zeppelin
- Train In Vain – The Clash
- Mercy Street – Peter Gabriel
- Bedford – Custard
- Birdhouse In Your Soul – They Might Be Giants
- Paranoid Android – Radiohead
- Black Bugs – Regurgitator
- Waltz #2 (XO) – Elliott Smith
- Owen's Lament – Augie March
So there it is sans Beatles. Can you guess what's coming?


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Moving to Opportunity TOWN HALL Abt Associates, June 26, 2003 Background and Challenges: Judie Feins Findings: Robin Jacob Implications: Larry Orr Abt Associates Inc.
1 WHY MTO? Program Objective: Provide poor families living in high-poverty public or assisted housing with the opportunity to move to low-poverty neighborhoods with a Section 8 rent subsidy and counseling. Research Objective: Measure the impact of moving to lower poverty neighborhoods on the outcomes of adults and children.
2 Precursors of MTO 1)Long history of research showing harmful effects of bad neighborhoods 2)Chicagos Gautreaux Program: court-ordered mobility of poor, African-American families seemed to show positive effects of suburban life especially on the children 3)Trend of increasingly concentrated poverty in American cities 1980-1990 suggested growing harm, unless a remedy could be found to reverse these neighborhood effects.
3 The Demonstration Program The MTO program ran from 1994 to1998 in five cities: Baltimore, Boston, Chicago, L.A. and N.Y. Families with children were recruited from public and assisted housing in concentrated-poverty neighborhoods. Many of the housing developments were very distressed and dangerous places. Any resident who wanted the chance to get a mobile housing subsidy and move out could sign up, as long as the family met Section 8 eligibility rules. Some 5,300 families volunteered; 4,608 were found eligible.
4 The Research Design For research purposes, families were randomly assigned into one of three groups: The experimental group received special Section 8 vouchers that could be used only in census tracts with poverty rates below 10 percent. Nonprofit counseling agencies in each city helped the experimental group families to locate and lease suitable housing in low-poverty areas. The Section 8 group received regular Section 8 vouchers, which could be used anywhere they found a suitable unit with a willing landlord and rent below the program cap. These families did not receive any mobility counseling. The control group received no vouchers but continued to be eligible for project-based assistance.
CBS News Correspondent John Roberts. From Ghetto To White Picket Fence BALTIMORE 6/5/2000 11/17/2000 The Los Angeles Times Housing, Not School, Vouchers Are Best Remedy for Failing Schools - Jan 31, 1999, Larry Cuban A Social Experiment in Pulling Up Stakes; Aid: Does neighborhood affect economic and school success? Five cities relocate poor families to find out.- Sep 23, 1997; pg. 1, Larry Gordon A Fresh Start Housing: The Moving to Opportunity program will take families out of the projects to see if a new environment helps them succeed. Nov 8, 1994; pg. 1, Larry Gordon Washington Post " In Baltimore, Getting a Lease on Middle-Class Life. " May 10, 2000; pg. 1 Amy Goldstein. New York Times " Better Than a Voucher, a Ticket to Suburbia. " October 18, 2000. Richard Rothstein Chicago Tribune "Foes kill housing plan funds" - Dec 15, 1994; Laurie Abraham "Where Should Poor Families Live?" - Jul 23, 1994; Lori Montgomery "Hostility Toward Relocating the Poor is a Matter of Race" - Apr 27, 1994; Clarence Page
6 A Long and Challenging Effort
7 THE EARLY CHALLENGES Abt Associates began working on the MTO design with HUD in September 1993. Our initial job: Convincing HUD to shift to a 3-group design Developing uniform (but flexible) procedures Managing implementation (started July 1994) Surviving a political fire-storm Quietly growing the demonstration Finishing intake and lease-up (March 1999).
8 AND THEN… Database construction: We designed and built sophisticated relational database, which continues to evolve; Sample tracking: We kept up with 4,608 families (19,000+ persons) by active and passive means, despite high mobility rates and the disruption of public housing revitalization and demolition.
9 CHALLENGES OF THE INTERIM EVALUATION Research team: Abt partnered with a group of academics, the Urban Institute, and two data subcontractors to win the interim evaluation contract in July 2000. Broad scope: HUDs interest extended well beyond the usual housing and neighborhood issues to education, health, delinquency, employment and earnings, income and self-sufficiency. Complex data collection: The study required that several kinds of data be gathered from almost 11,000 sample members in a compressed period.
10 Evaluation Team ANALYSTS FROM: Abt Associates (design, implementation, data collection, impact analysis) Urban Institute (qualitative analysis) National Bureau of Economic Research (impact analysis) Georgetown University (collection and analysis of crime data)
11 Interim Evaluation Funders U.S. Department of Housing & Urban Development Grants via National Bureau of Economic Research National Institute for Child and Health Development (NICHD) National Science Foundation (NSF) National Institute of Mental Health (NIMH) Robert Wood Johnson Foundation Smith Richardson Foundation Russell Sage Foundation W.T. Grant Foundation Spencer Foundation MacArthur Foundation Grants via Georgetown University National Consortium on Violence Research (NSF) Brookings Institution
12 Interim Evaluation Data Sources Pre-Survey Qualitative Data In-depth semi-structured interviews with adult heads of household and children informed survey design. Quantitative Data Structured surveys with adults, teens, and children Achievement tests of teens and children Measurement of adult blood pressure, child height and weight Administrative data from state and local agencies (earnings, TANF, food stamps, arrest records)
13 Interim Evaluation Surveys Full Sample (adults, youth, children) Fielded from January through June 2002. Achieved survey response rates of 80% of adults, 77% of children, 76% of youth. 3-in-10 Sub-sample Random draw late in June from non-complete cases. Focused field resources on a sub-set of hard-to-find cases; included travel to remote sites. Increased response rates considerably and reduced the risk of non-response bias.
14 Interim Evaluation Response Rates High Effective Response Rates Attained a weighted adult response rate of 90 percent. Attained youth/child surveys and achievement test response rates of 86 to 90 percent. Group Differences Difference in response rates between random assignment groups was less than 1 percent Very low risk of non-response bias between groups
15 Interim Evaluation Findings What did we learn?
16 Estimation Methods All estimates regression-adjusted with standard set of covariates, including (where available) pre-RA value of outcome ITT = intention to treat – impact on entire treatment group, including those who did not lease up TOT = treatment on treated – impact on those who leased up only Tests of significance at.05 level
17 Mobility Outcomes Poverty rates of current locations are substantially reduced (entire experimental and Section 8 groups) Fraction minority population in experimental group locations is reduced, but more than half moved to areas 80%+ minority Almost half of experimental lease-ups were in tracts with increasing poverty from 1990 to 2000 More than half of experimental group lease-ups moved again to somewhat higher poverty tracts
18 Impacts on Neighborhood Outcomes Significant positive impacts for both experimental and Section 8 groups on: Feeling safe in the neighborhood (day and night) Police coming when called All measures of neighborhood quality Significant reductions for both experimental and Section 8 groups in: Witnessing drug activity in the neighborhood See public drinking, groups hanging out Crime victimization over last six months
19 Impacts on Housing Outcomes Significant increases for both experimental and Section 8 groups in: Most measures of housing quality Utility payment problems Prevalence of housing assistance receipt No significant impacts on current total housing cost
20 A Focus on Educational Outcomes The following factors were hypothesized to be mediators of educational outcomes: Community-Level Quality of Schools Community Norm and Values Social and Physical Environment Student and Family-Level Parent Attitudes and Behaviors Student Attitudes and Behaviors
21 School Characteristics Modest improvements for both groups 70% of Experimental lease-ups remained in the same large urban school district C MeanE-CS8-C Percent free lunch.720-.133-.058 Percent white Percent limited English proficient.090.180.100 -.063.046 ns Pupil-teacher ratio14.6ns Percentile rank on State Assessments.170.091.026
22 School Climate No significant effects on school climate C MeanE-CS8-C There is a lot of cheating in tests & assignments.416ns Discipline in school is fair.724ns Disruptions from other students inhibit learning.640ns Child feels safe in school.775ns Teachers are interested in students.810ns
23 Other mediators of educational outcomes Community-Level Mediators Significant impacts on social and physical environment Some evidence of impact on community norms and values but not on peer role models Some evidence of positive impact on economic opportunities but not on earnings or employment of sample adults. Student- and Family-Level Mediators No significant effects on parental monitoring No significant effects on parental involvement in school No significant effects on student school-related behaviors
24 Impacts on Education Outcomes No significant impact on student achievement No significant impacts on grades, coursework, special ed placement, graduate rates or college attendance.
25 Other Outcomes: Health Adult Physical and Mental Health Physical health & substance use: largely insignificant impacts Mental Health: significant E-C impacts Obesity: significant E-C impacts Youth Physical and Mental Health Physical health: no significant impacts Mental health: improvement for girls
26 Other Outcomes: Youth Behavior Youth Delinquency & Risky Behavior Behavior Problems Index: significant increase in self- reported behavior problems among boys Delinquency: no significant impact Arrests & Risky Behavior: substantial gender differences Employment and School Attendance No significant effects for boys, but an increase in full-time school attendance for girls in the experimental group and a reduction in full-time employment for girls in Section 8
27 Other outcomes: Income & Earnings Receipt of Public Assistance No significant impacts on current receipt of public assistance, either for full sample or subgroups by ethnicity and barriers to employment Household Income & Poverty Status No significant impacts on income, poverty, food security and self-sufficiency
28 Implications for Policy
29 Does this mean there are no impacts on these outcomes? On many outcomes, only fairly large impacts can be detected with confidencee.g., to be 80% sure of detecting impacts as significant: Adult earnings would have to be increased by about 40% in the experimental group, 30% in the Section 8 group TANF benefits would have to be reduced by 50% Youth asthma attacks would have to be reduced by 67% The fact that an impact estimate is not statistically significant does not mean there was no impactit means we dont know if there was an impact.
30 Policy Implications - Context The worst concentrations of urban poverty are usually HUD- subsidized. In US, high-poverty neighborhood almost always means high- crime neighborhood. There are legitimate concerns about relocating the ghetto. These might lead to restricted mobility programs.
31 Will mobility programs work? Can voluntary restricted mobility programs move extremely low-income public housing tenants to middle-class neighborhoods? Yesat least, for 48%. However, geographic restrictions come at some cost to lease-up (60% of Section 8 comparison group moved) Those who move are likely to follow the path of least resistance. In MTO lease-ups were predominantly in minority neighborhoods, where poverty rates trending up.
32 Who benefits, and for how long? Those who move enjoy substantially better housing, safer neighborhoods, less stress, better mental health, and lower obesity. There is some indication that girls behavior and motivation to succeed improves. These benefits are still significant 4-7 years after the initial move. Benefits to the rest of society are less clear. There is some indication of lower rates of criminal behavior among girls, but higher rates of crime and delinquency among boys. There are no reductions in welfare costs.
33 What do these results imply about choice of policies for improving the lives of low-income families? Are the problems of low-income families environmental, or due to attributes of the families themselves? These results imply that a change in environment can improve the familys sense of well-being directly, and have some salutary effects on the behavior of youth. But physical health, educational performance and attainment, employment, earnings, and welfare dependence do not appear to be sensitive to residential environment, at least within 4-7 years. To improve these outcomes within that time frame requires policies designed to deal directly with these specific problemssuch as educational improvements, employment and training, or welfare-to-work programs.
34 Dr. Larry Orr, Abt Associates Dr. Judith Feins, Abt Associates Dr. Jeffrey Kling, Princeton University Dr. Jens Ludwig, Georgetown University Dr. Robin Tepper Jacob, Abt Associates Dr. Barbara Goodson, Abt Associates Dr. Lisa Sanbonmatsu, NBER Dr. Lawrence Katz, Harvard University Dr. Jeffrey Liebman, Harvard Univsersity Dr. Erik Beecroft, Abt Associates Dr. Rhiannon Patterson, Abt Associates Dr. Alvaro Cortes, Abt Associates Ms. Carissa Climaco, Abt Associates Ms. Debi McInnis, Abt Associates Mr. Robert Teitel, Abt Associates Dr. Susan Popkin, Urban Institute Analysts:
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Daft Punk - Get Lucky | The Story Behind The Song
Daft Punk's Get Lucky ft by Pharrell Williams and Nile Rodgers is without a doubt one of the greatest music videos of all time and surely many covers and videos have popped up to celebrate the song so I though of doing one too but in a slightly different way. I came up with the idea of depicting the video in a bit of different way taking help of space adventures, Martians, robots, Pet Dogs, brides and a bit of animation done by me to animate the four players including the drummer and guitarist. Let's see what was the depiction apart from showcasing them in the video.
Get Lucky Lyrics
Like the legend of the Phoenix,
All ends with beginnings.
What keeps the planets spinning,
The force from the beginning.
We've come too far
To give up who we are,
So let's raise the bar
And our cups to the stars.
She's up all night till the sun,
I'm up all night to get some.
She's up all night for good fun,
I'm up all night to get lucky.
We're up all night till the sun,
We're up all night to get some.
We're up all night for good fun,
We're up all night to get lucky.
We're up all night to get lucky.
We're up all night to get lucky.
We're up all night to get lucky.
We're up all night to get lucky.
The present has no ribbon,
Your gift keeps on giving.
What is this I'm feeling?
If you want to leave, I'm with it.
We're up all night to get lucky.
We're up all night to get lucky.
We're up all night to get lucky.
We're up all night to get lucky.(chorus: 16 times)
Get Lucky Official Audio
Do You Like Daft Punk Band ?
The Fan Depiction in the Video
The Space Exploration:
The Story starts off with a Martian Spaceship consisting of few Martians heading for the planet Earth in search of new resources and for increasing planetary relationships, but people of the planet earth in the olden times were too scared of the previous space visits by Martians in fact a war broke out between the Martians and humans who simply couldn't stand each other and only made efforts in fighting each other for no particular reason. But with time people on both planets changed and started building up their relationships. Meanwhile a group of Martian band called Daft Punk is performing Martians get lucky on Earth depicting the very same storyline as this song.
Both Martians and the Earthlings started space exploring each other's planet in search of resources and creates several historical moments with Astronauts from Earth starting to colonize Mars and Martians doing the same on Earth as well. In now time Martians and Earthlings were best of buddies and loved the planet just like a tourist attraction, even the Martian weddings would now take place on Earth due to the symbolic love that was displayed by the Earthlings for each other. Martian kids were now born on Earth who were brought up along side kids of the earth. But since Martians did not ideally belong to planet Earth they developed rare bone diseases which were cured with metal hands developed by NASA and Martian technology.
So in this way Martians strengthened their bonds with the Earthlings, in fact the Martian Band Daft Punk won the 2014 Grammy's for bringing people of the two planets closer by using their music which certainly got Martians lucky. Their song became the partying song of both the planets as they would play the very song in concerts, weddings and various festive celebrations. Even the Pet dogs were named Lucky after this song and soon caught up with the trend as well.
Even the Avengers the superhero group dedicated their fight against the evil using the very sing as source of inspiration as they chased their very enemy Loki whose name rhymed with Lucky. So in this way both the planets got lucky as both Martians and Earthlings were brought closer by using this Martians Get lucky song. ☻
Now You know the mystery behind those robot guests moving randomly among crowds, in concerts and various award ceremonies. Sssh don't mess with them, I heard they have super cool weapons which can instantly vapourize anything it hits.
Also Check out this Video
The Video is very similar depiction of Martians living on Earth or another way of depiction would be the first Earthlings were none other than the Martians themselves as they grow happily on the planet Earth but with those special helmets to protect them from the changing climate of the planet Earth. But as time passed by few of the martians got used to the climate and no longer needed those helmets thereby leading to the evolution of true earthlings.
If you haven't seen the official Daft Punk Get Lucky video than check out the video below which features those robots, Pharrell Williams and Nile Rodgers
Other Fan Based Get Lucky Covers
Here checkout the famous Get lucky covers made by Musicians and Fans
Daughter Cover
The Slow and Splendid Daughter cover of Get Lucky will surely get slow music fans excited with this amazing get lucky cover.
Chronologic Cover
This Chronologic cover of the get lucky surely adds a punch to the music with it's cowboyish and Salsa beats to get fans excited.
Barack Obama Singing to Get Lucky
If the above videos didn't impress you than surely Mr President can land a hand in making you happy as he sings to the tunes of Get lucky. :D
Get Lucky Acoustic Cover by Igor Presnyakov
Have fun singing to the tunes of get lucky with your very own vocals using the acoustic version of the song.
Get Lucky Bass Cover
Whether you are a singer or not, get your singing going with this amazing get lucky bass cover
Get Lucky Michael Jackson Cover
Get Lucky!!!
Well I hope these videos will certainly get your day lucky ! ♥ If you liked this video post then do share it with your friends and in case you came across an amazing cover or get lucky video than do comment below so we can feature them here. :) Alrighty then am all night to the sun to get lucky so here I go back to the sleeeep.... Haha that sounded good! lol. :D If you like the Get lucky then do buy the album, it's totally worth it! :)
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September 13, 2017 @ 6:00PM — 7:30PM
Look at different types of bulbs and learn how they can add color and excitement to your garden when perennials aren't blooming.
Once winter ends, do you get tired of waiting for your spring perennials to bloom? Does looking at an empty patch day by day make the spring seem so much farther away than it is? We know that waiting for your bulbs to bloom can feel never ending, so instead of waiting for your garden to finally show signs of spring, why not plant bulbs that will bloom in early spring? This workshop will look at different types of bulbs that will bloom in early spring, giving your garden a nice transition from winter to the warmer weather and melt away the winter blues.
You can support us by making a donation!
Diane Van Blarcom
Terry Scartelli


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Category Archives: Metaphysics
The culture is human made creature which does not have a heart and consciousness. Still, this soulless being exis
Multiple realities
Reality is the system of certain beliefs, physical laws, and other sets of natural or unnatural phenomena. All human beings live in their reality since each person has his own system of beliefs and values. Also, there is a collective reality in which the majority of people live, for, even though, each person lives in his subjective reality, it inevitably interacts with the realities of other people: this happens because all these subjective realities have certain characteristics in common, such as physical laws and cultures. In other words, imagine that you reality is A, and the reality of someone else is B, than the collective reality between you and this person is (A u B).
So here is my question.
- Do we have to live in the collective reality and force other people whose realities don't intersect with ours into accepting our common beliefs and notions?
- Do we have to live in the society and to force other people who don't want to live in it into accepting it?
Write your opinion in the comments section.


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Available all-wheel drive; V6 power; fuel economy; spacious, comfortable interior; true car-like handling; up to 8-passenger seating
The minivan segment is a fiercely contested market in which features, pricing and capacities remain extremely competitive. The current Sienna continues be leader with its strong V6, 6-speed automatic transmission and mileage estimates of 25 mpg on the highway. The Sienna distinguishes itself as being the only minivan to offer all-wheel drive as an option as well as seating configurations for up to 8 passengers. Even the entry-level L trim includes such comfort options such as keyless entry, 3-zone air conditioning and 10 cup holders.
For 2015, Toyota offers only a single engine in the Sienna: a 266-horsepower 3.5L V6. The engine comes linked to a 6-speed automatic transmission and is estimated to deliver 18 mpg in the city and 25 mpg highway.
While the Sienna's suspension is tuned toward comfort, the SE trim gets revised springs/dampeners for better handling that aims to be more like that of a car. The standard 19-inch wheels on the SE trim are a nice complement to that model's privacy glass, roof rails and smoked chrome exterior pieces.
The Sienna is the only vehicle in its class to offer optional all-wheel drive. Toyota's system utilizes a center differential to split power 50/50 between the front and rear wheels under normal driving situations, but transfers more to the wheels that have traction during slippery conditions. Two-wheel drive Siennas are configured as front-wheel drive.
Safety is an important factor in designing any minivan, and the Sienna comes with a long list of such features. Electronic stability control and anti-lock brakes with brake assist are standard, as are front seat-mounted side airbags and side-curtain bags for all three rows. Driver knee airbags are also included. All-wheel drive models are also fitted with run-flat tires that allow the Sienna to go up to 100 miles at 55 mph once the tire loses air. Blind spot monitoring is optional on the XLE.
Interior accommodations in the Sienna include three rows of seating and a capacity of either seven or eight passengers. The 8-passenger configuration--offered on SE, LE and XLE trims--includes a second-row bench seat that can slide fore and aft. The 7-passenger models substitute two captain's chairs for the bench. Second and third-row seats are removable to expand cargo space.
L, LE, XLE and Limited trims for the Sienna span a wide range of equipment, depending on whether the buyer wants simple and basic or luxurious. The base L does include most popular equipment such as keyless entry, power windows, locks and mirrors, cruise control, 3-zone air conditioning and a 4-speaker CD sound system. At the top of the range, the Limited adds a JBL premium stereo, 18-inch alloy wheels, Smart Key remote keyless system, a power moonroof, heated seats, automatic climate control system, woodgrain interior trim, a parking-assist system and a Bluetooth hands-free calling interface.
Options at the top of the line include a unique dual-view entertainment system that allows rear seat passengers to watch two different programs on one display, navigation satellite radio, HID headlamps, rain-sensing wipers and adaptive cruise control.
The Toyota Sienna gets several new features for 2015, along with new exterior styling. New headlights, taillights and a new grill improve the look of the van, while several grades get new daytime driving lights to aid visibility. New features include a driver easy speak button, which amplifies the drivers' voice for back seat passengers, as well as an uprated Entune stereo and an improved rear seat entertainment system. Safety has also been improved with better side curtain airbags and additional child seat anchors.
Additional Details
Vehicle Price: 38,345.00
*Estimated payments are for informational purposes only and don't account for acquisition fees, destination charges, tax, title, and other fees and incentives or represent a financing offer or guarantee of credit from the seller.
Equipment that may affect values (standard equipment is pre-selected):
© 2019 by Kelley Blue Book Co., Inc. All Rights Reserved. The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is intended for the individual use of the person generating this report only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions.
Get up-to-date information on the 2015 Toyota Sienna. Read in depth about this model's features, specs, performance, and much more. Let Bestride.com be your guide to finding your next car.


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I've been following the articles on bicycle-related collisions and traffic incidents ("Educate drivers, not bicyclists," Nov. 23).
Every morning, without fail, I see bicyclists blowing through the stop signs at Kenneth and Magnolia. They're brazen. They don't care if there's a car in the intersection or pedestrians in the crosswalk. They're too busy playing "Tour de France" to be courteous and law abiding.
If I have the bad manners to honk or yell at them, I get a fast-flung bird.
So spend $100,000 to fund safety classes? It's the latest prime example of well-meaning but misguided, Pollyannish idealism.
Classes are a waste of that grant. The money would be better spent funding a squad of motor officers to police nothing but bicyclists. Let these "Le Mans wannabes" get schooled on the street. The fine for blowing through a stop sign, a red light or failing to yield the right-of-way is the same for motorists and bicyclists.


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State Farm Insurance - An OverviewA claims adjuster or promises examiner is an worker of the insurance company, and the person liable for assessing claims and identifying if the corporation will reimburse the policyholder at the amount supplied.
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Motor vehicle owners may perhaps have a rebate from using a secure driving class. For all those with young people on their approach, superior grades can earn a small lower price in addition. Insuring many autos Together with the exact same supplier may lower rates. Some vendors will supply lower charges for army staff, federal workforce, lecturers, initially responders and their households.
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1 Reply Mar 02, 2017 EricHanson To be fair, the guy most likely has an attorney working on contingency and if State Farm deems that a settlement sum might be achieved in a decrease Value than litigation, It truly is most read more likely within their greatest fascination do settle for.
Homeowners Insurance Assert: In the case of injury, just take images from the afflicted region as soon as any basic safety or overall health emergencies are settled. Take note of what transpired and every one of the appropriate conditions and report back to your Check This Out insurer right away.
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Almost anything at all of benefit may be insured to safeguard versus reduction resulting from a variety of conditions. Insurance insurance policies are extremely distinct during the products they guard As well as in what function the plan holders is going to be reimbursed. Many of the most common insurance procedures deal with issues most of us use.
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Mayer Brown has experience in many specific matters. Search the entire list.
Mayer Brown has more than 250 lawyers ranked by Chambers worldwide and more than 150 Peer Review Rated lawyers in Martindale Hubbell.
The Supreme Court's decision in Marks & Spencer v BNP Paribas Securities Services Trust Co (Jersey) Ltd in late 2015 reaffirmed the traditional approach to implied terms, putting to rest the suggestion made by some practitioners and academics that the Privy Council's decision in Attorney General of Belize v Belize Telecom (and, in particular, Lord Hoffman's opinion) had heralded a more liberal approach.
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Thursday, April 3, 2008
The DU Timeline for the 2007-2008 Season
Oct 12th-Jan 10th: DU is on a magical run, going 17-4 to start the season, battling with rival CC for the MacNaughton, and well on their way to a #1 seed for the NCAA's.
Jan 11th: The infamous VideoGate with UW. The tying goal as time expired is disallowed. This is the second incident of the season in which a blown call has gone in favor of DU. UW fans complain; DU fans rejoice and make fun of the Badger fans. The hockey gods are angered over this. They decide to do something about it.
Jan 12th: UW blows out DU, 7-2. It has begun.
Jan 18th: Air Force beats DU for the first time in 28 years.
Jan 20th: It is announced that freshman dman John Ryder will miss the rest of the season with an injury.
Jan 26th-28th: DU loses 2 recruiting battles in a matter of 3 days, as MacWilliam commits to UND and Wiercioch commits to UW.
Jan 31st: It is announced that Brock Trotter would miss the MSUM series for undisclosed reasons.
Feb 1st-2nd: MSUM sweeps DU.
Feb 2nd: Tyler Ruegsegger is injured during the Sat night MSUM game.
Feb 7th: After a full week of speculation by DU fans, Trotter bolts for the pros with no explanation from DU. Could this be a Bad-Boyz cover-up?
Feb 8th-9th: Despite Trotter and Ruegsegger out of the lineup, DU still manages to get 3 points against Minnesota (not that tough this year). Have they turned it around?
Feb 15th: That's a negative. After going up 4-1 against UND, DU gives the game away, losing 5-4.
Feb 16th: UND completes the sweep, and manages to cleverly have Testwuide and Vossberg get suspended for a game due to their fighting fun.
Mar 7th: Ruegsegger finally returns to the lineup.
Mar 7th-8th: DU gets swept by CC, essentially handing the MacNaughton Cup to their biggest rival.
Mar 13th-14th: DU sweeps UMD in the first round playoffs, securing their spot in the F5.
Mar 21st-22nd: DU beats UND and then UMN (which had huge crowd support) in the F5 to win the Broadmoor trophy once again. The DU fans rejoice, as this surely means that the team has turned things around just in time for the NCAA's.
Mar 23rd: It is announced that DU has to face UW in the Madison regional with a shot at playing in the F4 in DU's own backyard. How sweet that would be for DU fans!
Mar 29th: DU gets pummeled by UW, 6-2, ending their season and ruining their chance at playing in the F4 in their hometown. It is a tough pill to swallow, especially being that UW was the only sub-.500 team in the tourney. In the end, the hockey gods prove that they have a sense of humor, as the team that started it all way back on Jan 11th now fittingly ends the Pioneers' season.
6 comments:
- Anonymous said...
DU finishes last in the state, losing to AFA and dropping the series vs CC (who beat AFA) one game to three - failing again to win the Gold Pan.
They couldn't even win the final version of their own 'super poll':
1). Colorado College - Excuse me while I throw up
2). Denver - Lets hope the Bulldogs don't piss on our leg
9-10-1 over those last 20 games. Mannino gets the hook three times, beginning with that first loss to UW!
- April 4, 2008 at 12:31 PM
- dggoddard said...
I'm a glass half full kind of guy.
You forgot to mention CC's epic late season collapse.
- April 4, 2008 at 1:27 PM
- puck swami said...
You won't find me whining.
This DU fan had picked DU for mid-pack finish at best, due to youth.
A third place WCHA finish, a Broadmoor Trophy and an NCAA appearance are all gravy in my book. The team over-delivered vs expectations.
- April 4, 2008 at 1:34 PM
- Goon said...
Cool Blog post... Nice time line...
- April 4, 2008 at 3:49 PM
- PioGrad06 said...
Yea, CC talk about an unfortunate choke. I'll admit they had a great team. DU had a lot of young guys and unfortunate situations this season (Trotter and Reusseger), and our season had an ebb and flow like just about everyone this season. Look at North Dakota, they beat us and CC, CC beat us, but then we still came back and beat the Sioux. All in all, it was an odd season, but as stated they certainly exceeded most everyones expectations.
- April 4, 2008 at 3:51 PM
- du78 said...
Thanks for the shout out to the LetsGoDU blog. DU lost the recruiting battle for the two d-men you mentioned because they got David Carle. No room at DU for all three.
- April 4, 2008 at 6:54 PM


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D. Hilton Associates Hired by The Pennsylvania Credit Union Association to Conduct Search for Chief Revenue Officer
The Woodlands, Texas (May 2017) – The Pennsylvania Credit Union Association (PCUA) is looking for a business oriented executive to steer the operational direction
of their for-profit organization, Pacul Services Inc (PSI).
Reporting directly to the CEO of PCUA, the Chief Revenue Officer (CRO) will oversee operations and services at PSI while supporting the Pennsylvania Credit Union Association's mission and values. This talented executive will develop and implement both long- and short-term strategies to maximize profit by bringing innovative solutions to the credit union industry. The ideal candidate must have a deep knowledge of credit unions, and the unique trends and problems they face today and may face in the future. The CRO will offer and implement first to market ideas to help maintain PCUA and PSI as industry leaders. Candidates must have a high business acumen, with at least seven (7) to ten (10) years of experience and a bachelor's degree in business or a related field. Master's preferred.
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About D. Hilton Associates, Inc.
D. Hilton Associates, Inc. is one of the most recognized credit union consulting firms in the country. Our major practice areas are Executive Recruiting, Compensation Services, Retention & Retirement, Strategic Services, and Board Leadership. To date, D. Hilton has conducted over 3,000 successful searches for credit unions nationwide and has been employed by 95% of the largest credit unions in the country to fill senior executive management positions. For more information, please visit our website at www.dhilton.com.


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A Look at MoCheddah's Ready-to-wear Collection
Please note that this post contains affiliate links and any sales made through such links will reward me a small commission – at no extra cost for you.
Nigerian singer/rapper and fashion icon Mocheddah is the latest celebrity to take on the fashion reins. The Let Me Love You singer's clothing line (Mocheddah Clothing) will launch with a ready-to-wear collection "Bolanle" (named after her mother) which will be released 26th September 2016 on her website
RELATED: 7 Times Mocheddah Schooled Us On Wearing All Black
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More Missouri Cities We Cover:
More Tips About Fayette, MO Medicare Supplemental Insurance
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In recent years, Russia has made an incredible breakthrough from the point of view of personal wealth development. Nowadays, the main goals of wealthy Russians are good management of the family property, safe transferring of wealth through generations, asset protection and confidentiality.
The current political situation with sanctions being imposed on particular individuals and companies, and developments in Russian tax and civil legislation have led to the increase in localisation tendencies since more wealthy Russians have expressed an interest in moving their businesses to the Russian jurisdiction. At the same time Russian people continue to use foreign instruments, such as trusts and foundations, in their estate planning rather than domestic instruments. The trends in Russia are in keeping with the worldwide trend of strengthening the framework for combating tax evasion and global transparency. It is clear that the tax planning landscape is changing and that wealthy individuals with close ties to Russia are under pressure from the changes to Russian legislation and international trends and should determine what they might need to revise in their current operations and in planning future activity.
The above conditions gave rise to the development of wealth management services in Russia. Historically, wealthy Russians preferred a high level of self-involvement in asset management and worked a lot with foreign banks, family offices and investment agencies abroad. But we see today that in Russia such services have also started to be rendered by private and state Russian banks, and by emerging private wealth management offices.
Russian legislation sets forth three levels of taxation: federal, regional and local. Currently, the following taxes are applicable to individuals: personal income tax (PIT) is among the federal taxes; regional taxes include transport tax; while local taxes include land tax and individual property tax.
Russia taxes the worldwide income of its tax residents (individuals who stayed in Russia for more than 183 calendar days within 12 consecutive months) and Russian-sourced income of non-residents for tax purposes.
i Personal taxation
Personal income tax
Incomes of individuals are subject to PIT.
Individual tax residents should pay a rate of 13 per cent (general rate) on all income received worldwide (salaries, other remunerations, dividends, sale of property, etc.).
Non-residents pay PIT at a 30 per cent rate (except for certain types of employment remunerations taxable at a 13 per cent) and at a 15 per cent rate for dividends.
The 35 per cent rate applies to the certain types of income received by residents, such as interest on bank deposits exceeding certain limits; prizes and winnings received within promotional campaigns for goods, works or services where the relevant income exceeds 4,000 roubles; and certain others.
The PIT is levied on the total income of the taxpayer, but in some cases relevant deductions, allowances and exemptions may be enjoyed.
Capital gains
Capital gains are subject to PIT as general income, taxable at the 13 per cent rate.
Income from the sale of real estate, which has been held for more than five years, is also exempted from PIT. The five-year property holding period is not applicable if the real estate was acquired before 2015, was received as a gift, inheritance and in some other cases (the holding period required for the exemption will still be three years). If the holding period is less than three or five years, the resident may decrease the income derived from the sale of the property by the relevant expenses (allowances).
Sale of securities is subject to special rules. Generally, the taxable base is the proceeds from sale less documented costs. Income from the sale of certain securities may be tax exempted.
Taxation of donations and inheritance
There are no special taxes for donations and inheritance, so PIT is applicable in some cases with the following exemptions:
- a gifts (in cash and in kind) from other individuals are not taxable except for gifted real estate, vehicles and shares;
- b any gifts between close family members (spouses, parents and children, grandparents and grandchildren) are tax exempt; and
- c inheritance is generally exempted from PIT except for royalties, which are taxed as ordinary income at the 13 per cent rate for Russian tax residents.
Taxation of individual property
Individuals (residents and non-residents) are subject to transport tax pertaining to owned vehicles registered in Russia. Moreover, individuals are also obliged to pay land tax on land plots in possession.
Before 2015 individuals were obliged to pay individual property tax on the inventory value of real estate registered in Russia, which was lower than the market price of the real estate.
With effect from 1 January 2015, the property tax for individuals is calculated on the cadastral value of real estate, which is almost equivalent to market value.
The transition period lasts from 2015–19. During this period the tax amount will be calculated using special coefficients, which should ensure a gradual increase of the tax amount for the holders of property.
ii 'De-offshorisation' of the Russian economy
The Russian government, in its Key Guidelines on Russian tax policy for 2014–16, announced the need for the implementation of rules that create an effective mechanism to prevent Russian businesses from misusing low-tax jurisdictions and receiving unjustified tax benefits. Following this tax initiative, the Russian tax law was subject to significant changes during 2014–16.
One of the key developments is the adoption of the De-offshorisation Law,2 the key aspects of which are outlined below.
It has also been noted that in the development of these initiatives, to ensure a smooth transition period to new regulatory requirements, opportunities such as voluntary declaration of assets and bank accounts or deposits have been provided to businesses. This 'amnesty campaign' was held from 1 July 2015 to 30 June 2016, and during it declarants had the right to disclose certain types of assets belonging to them as of the end of 2014 that were still in their possession at the date of submission of the special declaration, and receive release of criminal, administrative and tax offences liabilities under certain type of violations.
Moreover, the Russian tax legislation was amended by the regulations offering opportunities for the tax residents, who receive income upon liquidation of foreign companies and structures without incorporation of a legal entity, including trusts. Such income (except for cash distributions) is tax exempt in case the company or structure is liquidated prior to 1 January 2018 and the tax resident filed the necessary supporting documentation specified in the legislation.
'Beneficial ownership' concept
For the purposes of the application of double tax treaties (DTT) the beneficial owner of income is defined as a person (or entity) who by virtue of the direct or indirect participation in the foreign entity, or control over the entity, or by virtue of other circumstances has the right to independently use or dispose of the received income. Moreover, the beneficial owner of income is a person (or entity) who authorised the other person to dispose of the received income on behalf of the entity.
Current Russian tax practice provides for the following criteria under which an entity cannot be regarded as a beneficial owner of income:
- a the entity has narrow powers to use and enjoy the received income;
- b the entity exercises intermediary functions with respect to the income for the benefit of another entity or person and does not undertake any other business functions or risks; and
- c the entity directly or indirectly transfers received income (fully or partially) to another entity (or person), which would not enjoy a tax benefit under a DTT if it received the income directly.
The above provisions of the Russian tax law are largely based on the guidance provided for in the official Commentary to the Articles of the OECD Model Tax Convention, which applies the 'substance over form' approach to the beneficial owner of income concept.
In respect of the above-mentioned changes, the Russian tax authorities started actively to apply the 'beneficial ownership' concept to challenge the application of DTT benefits for cross-border payments.
Taxation of capital gains from the indirect transfer of Russian real estate
The De-offshorisation Law stipulates that income derived from sale of shares in foreign organisations whose assets consist of more than 50 per cent of immoveable property located in the territory of Russia should be taxed in Russia (currently at a rate of 20 per cent).
Moreover, the De-offshorisation Law requires foreign organisations (structures established in any form other than a legal entity) that own immoveable property in Russia to provide annually, along with property tax returns, information regarding their stakeholders (shareholders, founders, beneficiaries, trustees, etc), provided their share in a foreign organisation exceeds 5 per cent.
'Tax residency' concept
The De-offshorisation Law introduced into Russian legislation the concept of tax residency for companies. The foreign company may be recognised as a Russian tax resident if it is managed from Russia.
Recognition of a foreign organisation as a Russian tax resident will result in taxation of its worldwide income in Russia and an obligation to comply with other requirements and rules provided by the Russian tax law.
Controlled foreign company (CFC) rules
A CFC is defined as a foreign organisation (or foreign structure established in any form other than a legal entity) that is not a Russian tax resident, but controlled by a Russian tax resident (controlling person).
In this connection, Russian tax residents are required to notify the Russian tax authorities of the following:
- a direct or indirect participation in foreign companies if the share exceeds 10 per cent;
- b the establishment of foreign structures in any form other than a legal entity; and
- c CFCs in respect of which Russian tax residents exercise control.
In accordance with the CFC rules, undistributed profits of CFCs may be taxed in Russia in the hands of the controlling person, being a Russian tax resident, at a rate of 13 per cent (if the controlling person is an individual) or at a rate of 20 per cent (if the controlling person is an entity).
iii Exchange of information
Besides the De-offshorisation Law, other important initiatives allowing Russian tax authorities to use different instruments of information exchange have been launched in recent years, such as:
- a The publication in 2014 of a Model Agreement on Exchange of Information on Tax Matters as a basis for the conclusion of bilateral agreements with offshore jurisdictions (the Russian Model of Tax Information Exchange Agreement – TIEA).
- b The ratification of the OECD Convention on Mutual Administrative Assistance on Tax Matters, which came into force on 1 July 2015.
- c The signing on 12 May 2016 of the OECD's Common Reporting Standard multilateral competent authority agreement with a provision to start financial information exchange for 2017 in 2018.
iv Restrictions for public officials
Since 2013, the Russian government has adopted several federal laws that impose certain restrictions related to public officers possessing foreign assets.
The restrictions are imposed on a large group of public officers, including members of federal and regional parliaments, municipal officials, heads of regional and federal authorities, their deputies, judges, other officials and officers in state corporations (companies), funds and other organisations established by Russia and appointed by the president, government or the General Prosecutor, and certain employees of organisations established by Russia, where those employees are involved in decision-making on matters concerning the sovereignty and national security of Russia.
Public officers, their spouses and children under 18 are not entitled to:
- a open and hold a foreign bank account (deposits);
- b keep funds in foreign banks; or
- c hold or use foreign financial instruments.
v Currency regulation: foreign accounts of individuals
The Law on Currency Regulation3 sets a number of limitations and obligations with respect to the use of foreign bank accounts by Russian currency residents.
Thus, a Russian citizen is not considered to be a currency resident after one year of living abroad without visiting Russia.
Residents, except for state officials, can freely open foreign accounts. However, residents must notify Russian tax authorities about opening, closing or changing details of their foreign accounts within one month, and annually submit reports on the movement of funds via their foreign bank accounts.
Residents can receive into their foreign accounts only those types of funds that are expressly allowed by law. The law contains the limited list of such transactions.
Over the last few years the list of funds that may be transferred to a resident's foreign bank account4 was expanded. Particularly from now on resident individuals are allowed to receive into accounts opened with banks in OECD or FATF countries income from non-residents from the transferring of funds and securities into trust management conducted by the non-resident, and to receive funds obtained as the result of disposal of foreign-listed securities (the latter being effective from 1 January 2018).
Residents can freely spend funds from their foreign bank accounts, except for transactions related to the transfer of property and provision of services in Russia.
The fine for violation of these rules is up to 100 per cent of the amount of the illegal currency transaction.
Russian law applies to those inheritance relations in which the last permanent place of residence of a testator was in Russia or the testator's real estate property is located in Russia, provided an international agreement does not state otherwise.
Russian law provides for two types of succession: by will and by operation of law.5 In cases of succession by operation of law, all legal heirs who are called upon to inherit in compliance with the succession priority shall inherit in equal shares. Heirs of the next line of the priority will succeed only if there are no heirs of the previous line. The order of succession may be changed by composing a will. In general, foreign wills are recognised as valid in Russia if they are made in accordance with the legal provisions of the country where the testator had his or her last place of residence when making the will, or its form is in compliance with the requirements of the place of execution of the will or Russian law.
Composition of a will grants the testator the freedom of disposal of his or her property at his or her own discretion and in any proportion. However, certain mandatory rules of Russian law cannot be changed in any way by a will (forced heirship rules6 or share of a spouse with regard to joint property).7
Forced heirship rules provide that the minors or disabled children of the testator, his or her disabled spouse and parents, as well as disabled dependants of the testator in some cases, irrespective of the provisions of the will, shall inherit no less than half of a share such a person would be entitled to in the event of inheritance by law (that is in the absence of a will). The above persons shall be entitled to claim the obligatory share from the part of the property subject to inheritance that is not stated in the will. If such property is not enough to satisfy the claims of the forced heirs, they are entitled to claim their obligatory share even from the property inherited by will.
The only option to withdraw from succession any heirs entitled to the compulsory share is to execute inter vivos transactions, such as making donations or establishing a trust or foundation in respect of the property that overrules legal succession of the property.
One more specific aspect of Russian inheritance law is that a testator's spouse is entitled to a spouse's share of property held jointly with the testator (half of the joint property). This half of the joint property is not included in the inheritance and fully belongs to the surviving spouse. The other half is included in the estate and is divided between heirs (the surviving spouse can also be included in the list of heirs). This rule applies even if a will provides otherwise.
To come into possession of the estate, the heirs should submit an application to the notary at the place of the testator's last place of residence or at the place of real estate location in the Russian Federation (depending on circumstances) no later than six months after the testator's death.
The notary shall issue a certificate of succession right to those heirs who come into possession of the estate. It should be noted that such a certificate is usually issued by the notary upon the expiry of the six-month period after the testator's death, except where the heirs may be clearly identified and where no disputes between the heirs are expected to arise.
Despite the fact that Russian civil legislation was undergoing large-scale reform, succession law had not faced any fundamental changes for a long time. Then, in July 2017 the Russian Parliament introduced succession funds adopting amendments to the Civil Code.
According to the amendments, succession funds may be established by a notary public in accordance with the testament of the deceased person within three business days of the death of the testator. The respective testament should include the rules for the management of succession fund, which cannot be amended after the establishment of such a fund (an exception is made for certain unexpected circumstances). The rules should include the provisions on the election of management bodies, on the transfer of succession fund's property (in full or in part) to certain determined or determinable persons (beneficiaries), and storage and disclosure of the succession fund's documentation.
In addition, these amendments elaborated the rules of fiduciary management of inheritance: they include mandatory assessment of inheritance prior its transfer to fiduciary management and the provisions on the control of fiduciary management by notary public as well as requirements of the fiduciary manager.
The respective amendments will come into force on 1 September 2018.
There have not been any recent major developments affecting personal property in Russia. In this regard, certain basic aspects of Russian matrimonial law are described below.
In general, the Family Code recognises joint property rights as the legal property regime of spouses. Joint property includes any property gained by the spouses during their marriage, irrespective of in whose name it was gained or by whom such monetary funds were contributed.
Where there is an intention to dispose of joint property, the relevant spouse shall receive the consent of the other spouse for such a disposal.
In Russia, only an officially registered marriage has the legal consequences mentioned above. From the point of view of Russian family law, cohabitation has no legal standing. Registration of same-sex marriage is not permitted.
Spouses are free to change the joint property regime to a separate property regime by entering into a matrimonial agreement. However, certain restrictions shall be observed: the Family Code provides that the court can find a matrimonial agreement invalid fully or in part upon the demand of one of the spouses, provided the terms of the matrimonial agreement place this spouse in a highly unfavourable situation.
The matrimonial agreement can be concluded before or after the state registration of a marriage. The formal requirements for the validity of matrimonial agreements concluded in Russia are that such agreements shall be executed in written form and certified by the notary public.
Where a separate property regime has been established under a matrimonial agreement, property is no longer the joint property of the spouses and, therefore, the consent of the other spouse for the conclusion of a transaction with the separate property of the spouse is not required. Moreover, following changes to the joint property regime under a matrimonial agreement, in cases of inheritance, a surviving spouse is not entitled to claim a half share in joint property. Nevertheless, the surviving spouse is still entitled to inherit on other grounds (if mentioned in a will or, in the absence of a will, by operation of law as an heir of the first order – provided that the spouse is not deprived of the inheritance by the testator).
Russian legislation does not recognise the concept of the 'trust'. However, at the time of writing, Russian legislation does not hinder its citizens and residents from transferring assets to foreign trusts whether as the settlor, beneficiary or protector, etc., of such structures. Transferring assets to such a structure breaks the ownership of the assets and they will then be considered to be owned not by the settlor of the structure but by the third parties (e.g., the trustees). In such cases, Russian succession law is not applicable.
The transfer of assets to trusts is not regarded as a taxable event. Income received from trusts as a general rule is subject to PIT at the rate of 13 per cent.
At the beginning of 2016, the tax legislation was amended by the provision allowing amounts that are not deemed to be distributed from the profit of the structure, including trusts, to be exempt from taxation. This exemption is provided for the value of the property (including cash) or property rights, which were previously contributed to the structure by the recipient of trust distribution or by his or her close relatives. However, the Russian Tax Code states that if the structure has any undistributed profit, any distributions within the amount of such profit will be treated as distribution of profit regardless of how it is documented and taxed.
When Russian citizens and residents intend to transfer their property to foreign trusts, certain precautions should be observed. Considering the absence of the concepts of trusts in Russia, Russian citizens and residents cannot transfer their Russian assets directly to a trust but only through a foreign company.
Moreover, Russian matrimonial law provides that the transfer of assets being the joint property of spouses to a trust requires the consent of the other spouse for such action; otherwise, such a transfer may be disputed through a court order as a violation of Russian family law.
Furthermore, despite the absence of the relevant court practice in Russia, to avoid possible disputes between heirs, the forced heirs should be included as beneficiaries of the relevant structure. Alternatively, a person transferring assets to a trust or foundation may otherwise ensure that the compulsory shares of the forced heirs will be satisfied from other assets directly possessed by the deceased and not transferred to the trust.
In the context of wealth structuring, it is important to note that the Russian citizen shall inform the Russian state authorities about the fact that he or she has another citizenship or residence permit or other valid document confirming the right of permanent residence in a foreign country. The notification may be submitted in person, by a representative (authorised by law as well as by the power of attorney) or via the federal postal service. Failure to perform this duty entails a administrative or criminal liability (depending on the nature of the violation). The administrative liability occurs in cases of late filing or provision of incomplete or deliberately false information and entails a fine in the amount of 500 to 1,000 roubles.8 Failure to provide notification at all entails a criminal liability with one of the following consequences: a fine of up to 200,000 roubles; a fine of the amount of the wages or other income of the convicted person for a period up to one year; or the obligation to perform compulsory works for up to 400 hours.9
Pursuant to the amendments, these changes are not applicable to persons residing outside Russia (i.e., those without registered abode in Russia and living abroad).
In addition, we would like to bring your attention to the requirements of the Law on civil registry acts, which provides for an obligation to inform Russian state bodies about civil registry acts committed with respect to the Russian citizen outside the territory of the Russian Federation, as well as for the operation of a unified state register of civil acts (the Register) and transmission of books on civil acts into electronic form.
In accordance with the provisions of the Law on civil registry acts, the citizen of the Russian Federation, with respect to whom a civil act was registered outside the territory of the Russian Federation, should submit information about such registration to the civil registry located at his or her abode in the Russian Federation or Russian consulate. Information should be submitted within one month of such registration starting from 1 January 2018. The provisions are quite recent and currently do not clarify whether it is necessary to submit information about such acts registered before 1 January 2018 and do not establish any liability for the failure to submit such information. However, we cannot exclude the possibility that such liability will be established by adoption of additional legal acts in future.
This information should be stored in the Register, which will compile all information about civil acts registered with respect to Russian citizens outside the territory of the Russian Federation, as well as all civil acts registered in the territory of the Russian Federation. The Register should be operated by the federal tax service, which, among other state authorities, would be able to request information from the Register.
In Russia, services connected with wealth management are generally provided by legal entities and banks. In accordance with the existing anti-money laundering rules, service providers are obliged to perform know-your-customer procedures, including obtaining the information on the ultimate beneficiaries where the client is a legal entity.
The definition of a beneficial owner was introduced in Russian legislation in 2013 for the first time ever. The law defines the beneficial owner as an individual who directly or indirectly (with assistance of third parties) holds more than 25 per cent of assets of a client or has the option to control its actions.
According to new changes in the federal Law on Countering Money Laundering and Terrorism Financing, legal entities (with some minor exceptions) have to take all possible measures to identify their beneficiary owners. To do so, a legal entity has a right to request information from its founders, participants and controlling entities or persons, and such entities or persons are obliged to provide all available information. In addition, the legal entity should appoint an officer, who will be responsible for the storage and annual update of such information (usually a general director or chief accountant). Non-compliance with this requirement leads to the risk of administrative liability of a legal entity in the form of a fine of up to 500,000 roubles.
In addition, financial organisations10 have to take all possible and reasonable measures to identify the beneficial owner of a client.
Where the beneficial owner is not identified, the client's chief executive officer may be recognised as the beneficial owner.
Also, banks, law firms and some other organisations are obliged to report to the Russian Federal Financial Monitoring Service on certain transactions or finance operations concluded or made by the client if such transactions or operations fall under thresholds established by law.
In summary, it is necessary to say that wealth is always accompanied by many responsibilities, such as the obligations to manage complicated local and international assets, invest wisely and protect one's family. The area of Russian private wealth is one of the fastest growing in the world.
Despite the established practice of using foreign instruments, Russians show a tendency to use Russian instruments in their cross-border estate planning. However, the practice of using the Russian instruments is not completely formed and only the future will show how recent legislative changes are of effectiveness and attractiveness for the private clients.
Also, it shall be noted that the general tendency in the latest legislative amendments is towards increasing state control. An integral part of this process is the tightening of tax regulations.
Russia is not trying to reinvent the wheel; on the contrary, where prospective measures are successfully implemented in other jurisdictions around the world, the foreign experience of these rules is analysed by Russian governmental experts drafting new laws. Hence, foreign investors will mostly see rules that they are already familiar with from their experience of sophisticated jurisdictions, such as the EU countries or the United States.
However, the latest changes to Russian tax law will inevitably affect artificial structures whereby 'letter box' companies located in jurisdictions with favourable tax regimes are used, without a sound business purpose, only to obtain tax benefits. At the same time, robust structures are unlikely to be affected if they are used by foreign companies that have proper substance, genuine business purpose and are managed from the jurisdiction of their residence.
In light of these changes, new structures should be developed carefully. Moreover, existing structures should be reviewed as soon as possible to determine whether reorganisation is necessary to minimise the possible negative effects of the anticipated measures on information exchange.
Thus, Russian law and practice is changing and is moving in a direction with global trends – restraining the aggressive use or abuse of tax benefits stated in DTTs and increasing global transparency and tax control – and as a result, it is expected that Russia will accede to the OECD Base Erosion and Profit Shifting plan.
1 Maxim Alekseyev is a senior partner, Kira Egorova is of counsel, Elena Novikova is of counsel and Ekaterina Vasina is an associate at ALRUD Law Firm.
2 Federal Law No. 376-FZ on amendments to Part I and Part II of Russian Tax Code (regarding taxation of profits of the controlled foreign companies and incomes of foreign organisations) of 24 November 2014.
3 Federal Law No. 173-FZ on Currency Regulation and Currency Control of 10 December 2003.
4 Opened in banks of states that are members of OECD or FATF.
5 Article 1111 of the RF Civil Code.
6 Article 1149 of the RF Civil Code.
7 Article 1150 of the RF Civil Code.
8 Article 19.8 (3) of the Russian Code of Administrative Offences.
9 Article 330 (2) of the Russian Criminal Code.
10 Credit institutions, professional participants in the securities market; insurance and leasing companies; the federal mail organisation; management companies of investment funds and private pension funds; operators of payment collection; companies providing intermediary services in buy or sell deals of real property.


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