Dr Leong Swan Swan is an oncologist practising at Gleneagles Hospital and Mount Elizabeth Hospitals, Singapore.
She manages cancer patients with lung cancer, head and neck cancer, breast cancer, colorectal cancer, or gynaecological cancers.
Prior to leaving for private practice, Dr Leong was a senior consultant at the National Cancer Centre, and was involved in the clinical management of cancer patients and multidisciplinary care, especially for lung cancer and head and neck cancers. At the National Cancer Centre, she also served as the director of the Ambulatory Treatment Unit.
Dr Leong was a clinical lecturer for medical students, and was involved in undergraduate teaching as well as teaching for junior staff and nurses.
Dr Leong is actively involved in clinical research, with her main research interest in lung cancer and head and neck cancers. She continues to be involved with multicentre clinical trials that provide the option of new, promising treatments for some patients. She also helped to set up and run the Lung Cancer Consortium Singapore.
She has published widely in both local and International journals including Journal of Clinical Oncology, Chest, Cancer, and has written book chapters for the staging and treatment of lung cancer. Recognised for her expertise in lung and other cancers, she was a reviewer for several journals including Journal of Clinical Oncology, Respirology and Singapore Medical Journal.
She is a member of American Society of Oncology, Singapore Society of Oncology, and is serving in the Bylaws Committee of International Association of the Study of Lung Cancer (IASLC). She is also the auditor for the Society of Geriatric Oncology.


inviting them to select and register students to attend their U.S. State HOBY Leadership Seminar. The 3- and 4-day Leadership Seminars take place between March and June, with each school sending a sophomore representative to attend. Schools are asked to determine their annual representatives and register the students online. If your school did not receive the packet this year, you may still select and register a student.
To select your school's representative, HOBY asks that you first promote the program to the entire sophomore class. Leadership ability surpasses race, ethnicity, gender, and socio-economic status, so all sophomores should be considered in selecting your HOBY representative. You may distribute fliers, put up posters, make announcements to the student body, hold an assembly, and/or encourage all teachers affiliated with the sophomore class to mention the program to their students. Your school's representatives from previous years are great for leading this effort to promote HOBY and can share their own experiences with the current sophomores. Encourage all 10th graders to learn more about HOBY by visiting www.hoby.org.
How do we register our students for the 2018 seminar?
Registrations are only accepted online. If you are your school's HOBY contact, you should have received an e-mail that contains your School ID and Password to be used with our online registration system. For guaranteed acceptance, please register prior to the December 8th, 2017 priority deadline.
To register a student, log on with your School ID and Password on the HOBY Student Registration site.
We recommend using the Registration Worksheet to help with registration (you can download it from this link) -- it contains all of the information that will be requested when registering online.


Come and sing Hallejulah and other choruses from Handel's great oratorio Messiah with Durham Choral Society at their open rehearsals in October.
Continue reading"Sing Messiah with Durham Choral Society"
Please note that the venue for the LEMF concert on 6 September has been changed. The concert will now take place at the parish church of St Helen Auckland.
Continue reading"LEMF 6 Sep venue change"
Music in Durham now has its own twitter account – you can follow @musicdurham for reminders about upcoming concerts, and links to other relevant pages.
Huge congratulations to Northern Spirit Singers who have made it through to the category finals of Choir of the Year 2014. They will perform at the Royal Festival Hall on 19 October, alongside two choirs from Wales and one from Dorset in the Adult Choir category, and twelve choirs in the other three categories.
Best of luck to Northern Spirit – they're an awesome group of singers and I'm sure they'll do brilliantly.
There are five concerts, mostly of eighteenth-century chamber music, with C.P.E. Bach, whose tercentenary falls this year, featuring heavily in the programming.
Exciting news from Durham Opera Ensemble for early music fans. In collaboration with David Stancliffe and a professional period instrument orchestra, they'll be performing Monteverdi's L'Orfeo on 28 June – I'm not sure of the venue yet, but put it in your diary and watch this space.
Continue reading"Coming soon: Monteverdi L'Orfeo"
Continue reading"ETO – autumn ticket offer"
Durham County Youth Choir have sent me details of their soloists for their Messiah on Saturday 26 April. The list includes choir alumni and current members: Sopranos: Joanna Burton, Elinor Chapman, Debra Morley and 6th former Katie Button Altos: Helen Bruce, Vanessa Dinning and Claire McKay Tenors: Mark Anyan, Michael Beaney, John Davies, David Harris and 6th former Daniel Robson Basses: Duncan Brown, Ian Gray, Jim Morgan and Y11 Hugh Morris. There will be around 150 past and present members of the choir making up the chorus, including one who has travelled all the way from San Diego!
Continue reading"Durham Alumni sing Dyson world premiere"
A guide to the Lent and Passiontide concerts currently listed on Music in Durham.


text:
Kiwi Pass () is a high pass in the Churchill Mountains of Antarctica, immediately northeast of Mount Egerton. It was named by the Northern Party of the New Zealand Geological Survey Antarctic Expedition (1960–61) who used the pass in crossing these mountains. Kiwi is a familiar nickname for New Zealanders.

References

Mountain passes of Antarctica
Landforms of Oates Land

redpajama_set_name: RedPajamaWikipedia


text:
Newham teenager arrested on suspicion of murder after Jordan Douherty, 15, killed in Collier Row
Hayley Anderson
Jordan Douherty. Picture: Met Police
A 16-year-old boy has been arrested this morning on suspicion of murder, after a teenager was killed following a birthday party.
Detectives investigating the murder of 15-year-old Jordan Douherty, from Chafford Hundred, made an arrest today, Wednesday, June 27, at an address in Newham and he remains in custody at an east London police station.
The investigation into Jordan's murder continues.
Police were called to the North Romford Community Centre, Clockhouse Lane, Collier Row, at 9.05pm on Saturday, June 23, after reports of a large fight following a birthday party.
Early reports suggested that different groups were fighting and the centre was being damaged by youths.
Officers and London Ambulance Service (LAS) attended and were confronted by a large number of people.
Jordan was found suffering from stab wounds on the street nearby the centre.
He was treated at the scene by paramedics but was pronounced dead a short while later.
A post mortem examination held at Queens Hospital on Monday, June 25, gave Jordan's cause of death as hypovolemic shock caused by a stab wound to the left ventricle of the heart.
DCI Smith said: "We believe that this birthday party was advertised on social media, resulting in a large number of people attending.
"A number of people were escorted out of the community centre and this led to a fight breaking out and tragically Jordan receiving fatal injuries.
"A bus driver who was assaulted, received his injures as a result of refusing to take a number of party goers who wanted to leave the scene.
"Response team officers who attended the initial calls were confronted with up to 100 plus youths and I would like to directly appeal to those present to contact police about what they saw and heard to help my team build a clearer picture of what took place.
"Equally, if you have video footage or images of the violent aftermath to the party, we need to hear from you.
"We are also aware of reports circulating that Jordan was involved in 'drill music'.
"We are exploring all lines of enquiry to piece together what led to him losing his life, but there is no evidence at this stage that this was a motive."
Three teenagers, aged 15, 16, and 17, who were arrested at the scene on suspicion of murder have been released under investigation.
Any witnesses or those who have information are requested to call the dedicated incident room number on 0208 345 3985 you can also call Crimestoppers anonymously on 0800 555 111 or online via https://crimestoppers-uk.org/give-information/forms/give-information-anonymously.
You can also tweet police via @MetCC.
London Ambulance Service
London police

redpajama_set_name: RedPajamaCommonCrawl


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McLeer leaving Mauldin to lead S.C. Arts Alliance
George McLeer has been named the new executive director of the South Carolina Arts Alliance.
McLeer leaving Mauldin to lead S.C. Arts Alliance George McLeer has been named the new executive director of the South Carolina Arts Alliance. Check out this story on greenvilleonline.com: https://grnol.co/1SvnPbN
Scott Keeler, dskeeler@greenvillenews.com Published 5:10 p.m. ET April 25, 2016 | Updated 6:32 p.m. ET April 25, 2016
Mauldin Office of Cultural Affairs Administrator George McLeer has been named the new executive director of the South Carolina Arts Alliance.(Photo: CINDY HOSEA / Staff)Buy Photo
When George McLeer became the executive director of the Mauldin Cultural Center in 2010, among the questions he asked in his first email sent to the board chairman was where the power cord was for the computer and what the Center's phone number was.
Back then, average yearly attendance at the Cultural Center was 10,000. In 2015, more than 30,000 people visited the Center.
"We found the power cord for the computer and we have a phone," McLeer joked. "We've definitely seen it grow a lot for the better."
Mauldin is now tasked with finding someone who can help sustain the Cultural Center's momentum that McLeer has built. McLeer has been named the new executive director of the South Carolina Arts Alliance (SCAA). McLeer's last day with Mauldin will be June 30. He begins his new job at SCAA, the only state-wide, non-profit arts advocacy organization, on July 1.
"The SCAA's primary focus is advocating for support of the arts and arts education at the state and federal level," McLeer said. "We also help leadership development in the arts, and raise public awareness of the impact the arts have on our state and in our communities."
McLeer has been on the SCAA Board for five years, most recently serving as its vice president. He will be taking over for Betty Plumb, who's been SCAA executive director for 27 years.
"I've admired the work of the organization since I've been a part of it," McLeer said. "It's a humbling and an honorable thing to be asked to do."
McLeer began leading the Cultural Center after graduating from the College of Charleston. In 2013, McLeer joined the City of Mauldin's team when it created a new Office of Cultural Affairs. As the Office of Cultural Affairs' administrator, McLeer continued to manage the Mauldin Cultural Center's facility and programs.
ENTERTAINMENT:Mauldin Cultural Center 2016 schedule
Over those six years, McLeer has overseen the establishment and development of popular programs such as the Railroad Concert Series, the Mauldin Public Art Trail and the Mauldin BBQ Cook-Off. He's also lead the implementation of facility and landscaping improvements including the construction of the Center's outdoor amphitheater.
"George has been a true asset to the City of Mauldin from being a resourceful, positive factor in the transition of the role of our Cultural Center Board to managing the facilities events, activities, and improvements," Mauldin City Administrator Trey Eubanks said. "We hate to see him leave but wish George the best."
In addition to creating and managing programs at the Mauldin Cultural Center, McLeer has been responsible for implementing the City's new branding and logo, managing all city-wide marketing as well as the City's website. As a part of the Community Development Department, he also worked with city staff to develop policies that addressed needs for special events and also played a role in business recruitment, downtown development strategies, and community planning.
McLeer said he will miss working with new Community Development Director Van Broad, who he's been friends with for more than eight years.
DEVELOPMENT:Vision of a downtown Mauldin
"GP, George, will be sorely missed by the city of Mauldin," Broad said. "George has been a catalyst for foundation growth in the city setting the stage for the city to continue to develop."
A perk of McLeer's new job is that the SCAA will in turn move it's office from Rock Hill to the Upstate, allowing McLeer to continue to reside in Fountain Inn. He says he will still continue to be a part of Mauldin as well.
"I'm definitely going to come at least once a week to eat at Little Pigs Bar-B-Q," McLeer said. "I'm going to miss working with the city staff and city council, and miss organizing and planning events.
"Leaving Mauldin is definitely bittersweet. This is where I started right out of college. ... This (new) position is a great step for me and I hope I can do it justice for the whole state."
Read or Share this story: https://grnol.co/1SvnPbN


Global Body Composition Scales Market Report 2019 emphasis on the detailed information relevant to the Body Composition Scales market. It covers most of the queries pertaining to the market value, environmental studies, advanced technologies, recent developments, market strategies and trends….
Global Ambulatory Surgery Center Market Report 2019 emphasis on the detailed information relevant to the Ambulatory Surgery Center market. It covers most of the queries pertaining to the market value, environmental studies, advanced technologies, recent developments, market strategies and trends….


text:
Set in 1932 Los Angeles, the series will focus on the origin story of famed defense lawyer Perry Mason.
Aaron Stanford
Andrew Howard
Angie Gregory
Austin Sloan
Sesonger og episoder
Drama, S1:E1
Series Premiere. Los Angeles, 1931. On the heels of an unsavory investigation involving a famous comedian, Perry Mason--a PI struggling to make ends meet--and his right-hand man Pete Strickland are hired by attorney E.B. Jonathan, Perry's mentor, to solve a perplexing case: the brutal kidnapping ...
Following one of her trademark barn-burning sermons, Evangelical preacher Sister Alice offers the Dodsons the church's full moral and financial support--much to her mother Birdy's dismay. During a routine domestic intervention, beat cop Paul Drake is rerouted to a gruesome crime scene, where he f...
In order to gain an advantage over E.B. and team, wily district attorney Maynard Barnes goes public with a shocking new development. Mason and Strickland get unauthorized access to physical evidence with help from Virgil, Mason's connect at the city morgue. Later, Mason attempts to extract inform...
Mason and Strickland lean on Virgil, again, for extra-legal assistance. Following Sister Alice's recovery from a frightening episode, Birdy urges her daughter to renounce her claims about baby Charlie. E.B. faces the reality of his financial situation and takes his frustrations out on Della.
While Mason and Della run a solemn errand up north, Strickland tracks down the sergeant originally assigned to the Dodson case. Before returning to L.A., Mason drops in on his ex-wife Linda and son Teddy, hoping to make amends for his recent shortcomings. Disturbed by Emily's blind faith in Siste...
As Emily's trial begins and a damning witness testimony takes center stage, Mason attempts to recover from a shaky start. Meanwhile, in their search for clues that might lead to an exoneration, Della and Strickland investigate a potential connection between Detective Ennis and Charlie's kidnapper...
Hoping to expose the hidden link between the Radiant Assembly's staggering debt and Charlie's ransom, Mason puts Herman Baggerly on the stand. Sister Alice faces mounting pressure from the church elders about her promises for a "resurrection." Strickland loses track of a key witness, while Drake'...
Season One Finale. After the team receives some unvarnished critique from Hamilton Burger, Della presents an increasingly stubborn Mason with her case for putting Emily on the stand. As the sensational trial winds to a close, Mason, Strickland, Della, and Drake attempt to tie up loose ends--and s...


Sundance 2012 Review: Indie Game: The Movie | Musings of a Scary Horror Writer.
To quote the Transformers, something that definitely helped craft my childhood, as well as that of the programmers in the film, Indie Game: The Movie is definitely more than meets the eye. At first look this is a glimpse into the world of independent programmers that most people don't even know exists. But as you watch you begin to realize that the overall themes stretch far further than this simple premise. This is a story about any kind of entrepreneurial person that decides to follow their creative dreams and dedicate their life to following their passion. And as someone that fits that bill, this movie spoke to me on a very personal level. It's perfect that Sundance, a showcase of independent filmmaking and proving ground for this kind of human being, chose it for its premiere.
Everything about this movie epitomizes independent. From the subjects in the film trying desperately to complete something extraordinary all by themselves, outside the "system"… to the filmmakers themselves, who used the crowd sourcing site Kickstarter as a way to actually get this movie made. Watching it from both points of view, you get a kind of postmodern look at true independence on two different levels. It's the kind of thing that validates anyone who has gone through these trenches.
The movie itself follows a number of different independent programmers, but really hones in on three personal stories. One is the story of two, some might call them, "outcasts" who are trying to get their game Super Meat Boy released through the massive Microsoft XBox Marketplace. Another is the story of someone who literally puts his personal life stories into the game he's making, and gets annoyed when people don't see the deeper meaning he's trying to portray. And the third is the gut-wrenching journey of a man who was throned a superstar with a bonafide hit on his hands far before the game was even finished. Now over four years later, he still hasn't finished nor released it, due to his obsessive qualities and life changing trials. All three stories have more heart and soul than most Hollywood movies. We feel their trials. We experience every bump in the road. We are literally dragged through the mire time and time and time again. But we see these guys push through it all, and in the end, that's what is so uplifting about this film. It shows people at their absolute most depressed and beaten down, but continue to courageously push through because it's their passion. It's seriously emotional stuff and one that I honestly feel most people could relate to in their own lives.
Indie Game: The Movie may not get as many older viewers because they could care less about gaming, but I'm here to spread the word. This movie at its core isn't about gaming at all. It's about struggle, following your dreams no matter how difficult, and staying true to yourself through it all. It's really a powerful movie that comes out of what, at first, you think is a benign subject. But trust me, as you finish the film you realize there is nothing benign about these games at all. These games are essentially these people's hearts poured out onto a screen. Truly fascinating and gripping. I highly recommend this film.
This entry was posted in Sundance 2012 and tagged documentary, film indie, independent filmmaking, independent programmers, indie games, movie reviews, movies, Sundance, Sundance Film Festival, video games. Bookmark the permalink.


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Naples, Florida: 11-Hour Fundraising for Huntington's Disease!
James Valvano
On Saturday, April 14, 2018, fundraising events for Huntington's disease were held at Nana's Diner in Naples, Florida. Michelle Melazzi-Klink (James Valvano's cousin), hosted two Cornhole Tournaments, and a Poker Tournament to benefit the programs and services of WeHaveAFace. The day began with two, genuinely competitive, Cornhole Tournaments. This event stirred up many questions across social media. Photos and videos hit Facebook and Twitter, and people wanted to know, what is cornhold? Personally, I had only been introduced to the game ten years ago. Having played it myself (horrifically, but I digress), I can unequivocally report that this game is on fire, and many who play the game have mastered it! On this day, I witnessed it firsthand.
What is Cornhole?
According to the American Cornhold Organization, "It's been called many things: Corn Toss, Bean Bag, Bean Toss, Soft Horseshoes, Indiana Horseshoes...It has been said that the game originated in Germany in the 14th century, and then was rediscovered in the hills of Kentucky over 100 years ago. The truth is, who really knows, but the game is great fun for all ages and can be played anywhere! Cornhole or Corn Toss is similar to horseshoes except you use wooden boxes called cornhole platforms and corn bags instead of horseshoes and metal stakes. Contestants take turns pitching their corn bags at the cornhole platform until a contestant reaches the score of 21 points. A corn bag in the hole scores 3 points, while one on the platform scores 1 point."
Under the hot Florida sun, bags hit the air at noon! The Cornhole Tournaments, (run by Bob Short), lasted for almost five hours. The winners of the Cornhole Tournaments were: Jason Kramer and Ryan Reiff (first tournament), and Eddie Gattis and Scott Mello (second tournament). We congratulate each of the winners!
We thank Al Klink, Scott Marcotte, and Bob Short, for building the cornhole boards. The Cornhole boards were among the silent auction items.
The day was far from over! Just before the Poker Tournament began inside Nana's Diner, Michelle Melazzi-Klink addressed the crowd. In her opening remarks, Michelle spoke about how Huntington's disease has affected our entire family. It was an emotional moment for all of us. Michelle went on to honor her friends and family who helped make this fundraising event possible. Michelle gave blue and purple roses to her friends and family.
Michelle made some heartfelt comments:
"I have a great group of friends who are always willing to help raise awareness of this disease...I am surrounded by so many great people who are always there for me and my family."
"I want to thank Nicole Singletary for helping me organize this event, and for getting many of the donations."
"I also want to thank my husband (Al Klink) and children (Andrew, Leah, and Maddy) for their support and accepting my wife and mom stress as I prepared for this event."


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<?php declare(strict_types=1);

namespace CraGenerator\Model;

class Month
{
    /** @var Day[] */
    protected $days;

    /**
     * @param array $days
     */
    public function __construct(array $days)
    {
        $this->days = $days;
    }

    /**
     * @return iterable
     */
    public function getDays(): iterable
    {
        return $this->days;
    }
}

redpajama_set_name: RedPajamaGithub


The findings of our study underline that the conjunctural and structural policy framework to be developed to anchor inflation expectations is important in terms of lowering the borrowing costs and enhancing the effectiveness of monetary policy in emerging market countries.
Yiğit Onay is a Researcher at the CBRT.
Halil İbrahim Korkmaz is a Researcher at the CBRT.
This blog post explores the course of the currency risk premium embedded in bond yields for emerging market countries as well as the macroeconomic and global factors that may lead to variations in the currency risk premium across these countries (2).
Chart 1 demonstrates the variation in currency risk premia of selected eight emerging market countries obtained for the period between 2007 and 2017 using daily data (3). Currency risk premia fluctuate throughout the analysis period and also significantly vary across countries. The grey area showing the maximum and minimum currency risk premium values for the related period in EMEs excluding Turkey implies that currency risk premium differs across periods while the currency risk premium of Turkey occasionally diverges from the risk premia of other EMEs. In fact, Turkey's risk premium has displayed an upward trend since 2017 whereas the average of peer countries' risk premia has been relatively stable.
Average annual bond yields in sample countries are decomposed into the currency risk premium and other factors (US bond yield and credit risk) to reveal the role of the currency risk premium in the course of EMEs' local currency bond yields (Chart 2). For the period between 2007 and 2017, the currency risk premium accounts for 3.9 percentage points of the average local currency bond yield of 7.9% in EMEs while the remaining 4 percentage points are associated with the US bond yield and the sovereign credit risk. For the case in Turkey, 6.6 percentage points of the average Turkish lira bond yield, which was 11% during the same period, are attributed to the currency risk premium and 4.4 percentage points to other factors (4). In other words, for the analysis period, the currency risk premium accounts for almost half of the average EME yield whereas it corresponds to three fifths of the yield in Turkey.
Under the methodology employed to decompose bond yields into their components, the currency risk premium obtained by adjusting the average bond yield spread between EMEs and the US for EMEs' credit risk is expected to smooth out the real interest rate spreads among countries and the remaining series to largely reflect the cross-country inflation expectation spreads. As a matter of fact, for the EME group, there is a significantly strong relationship between the average currency risk premium and the EME-US inflation expectation spread (Chart 3). This relationship reveals that the factors affecting the currency risk premium in selected EMEs shape bond yields mostly through the channel of inflation expectations (5).
The study by Korkmaz and Onay (2018) explores the role of macroeconomic, global and political uncertainty variables in the change in currency risk premium in EMEs. According to the findings of the study, country-specific macroeconomic variables are significant in explaining the variation of currency risk premium across emerging market countries and its variation over time. Foreign currency reserves, public debt stock and net international investment position (NIIP) stand out as the macro indicators that are found to be significant. Accordingly, consistent with a priori expectations, increases in FX reserves, improvements in the NIIP, and declines in public debt stock contribute to lowering the currency risk premium by enhancing countries' room for maneuver against speculative exchange rate movements, curbing the external financing requirement, and increasing the resilience of countries' economies to domestic and external shocks, respectively.
Results indicate that stock variables such as the NIIP and public debt stock play a more important role in the determination of currency risk premium than flow variables such as current account balance and budget balance. On the other hand, it is notable that inflation and growth volatilities are found to be more significant compared to inflation and growth rates. These variables are deemed to be important in terms of explaining the cross-country variations in macroeconomic uncertainty. It is observed that average annual inflation rates become significant but the performance of the model drops when the volatility variables are excluded from the model.
Estimates made by including different variables into the model to test the significance of global variables imply that global variables are not statistically significant. This finding is interesting in that it reveals that for the overall sample, countries' currency risk premia are affected more by country-specific macroeconomic factors than by global variables such as the Dollar Index (DXY) and the S&P 500 Volatility Index (VIX). These results suggest that domestic factors may be more dominant in emerging market countries such as Turkey whose macro indicators vary. The study also demonstrates that growth and inflation volatility indicators directly affect the currency risk premium and accordingly the borrowing cost.
When the results for the determinants of currency risk premium in EMEs are analyzed in terms of policy makers, it is assessed that monetary and fiscal policies addressing price stability and economic rebalancing will positively affect the functioning of debt markets through the currency risk premium channel. Improvements in macroeconomic vulnerability indicators such as public debt stock sustainability, NIIP and international reserves are crucial to control inflation expectations that are susceptible to these factors and also to reduce the sensitivity of currency risk premium to these variables.
To sum up, the findings of our study underline that the conjunctural and structural policy framework to be developed to anchor inflation expectations is important in terms of lowering the borrowing costs and enhancing the effectiveness of monetary policy in emerging market countries.
(1) The 5-year Turkish bond yields are used in the calculation of currency risk premium in this study, and 5-year US bond yields and CDS premium are also included to account for the term premium.
(2) Detailed results of the related analysis are available in the study by Korkmaz and Onay (2018).
(3) The group of emerging market countries include Brazil, Indonesia, South Africa, Mexico, Peru, Russia, Chile and Turkey.
(4) Figures in the chart have been calculated taking the average for the period between 2007 and 2017.
(5) For the EME-US inflation expectation spread, 5-year break-even inflation rates have been used. The series has been formulated for the 2012-2018 period while the inflation expectation for EMEs has been calculated by using monthly average break-even inflation rates of Brazil, Mexico, S. Africa and Turkey whose data are present.
Korkmaz and Onay, 2018, The Determinants of Currency Risk Premium in Emerging Market Countries, CBRT Research Notes in Economics, 18/06.
Domowitz, I., J. Glen, and A. Madhavan, 1998, Country and Currency Risk Premia in an Emerging Market, The Journal of Financial and Quantitative Analysis, 33 (2): 189-216.
Du, W. and J. Schreger, 2016, Local Currency Sovereign Risk, The Journal of Finance, 71(3): 1027-1070.
IMF, 2016, Development of Local Currency Bond Markets, IMF Staff Note for G20 IFAWG.


27/04/2018 · How to make pompom maker using a recycled CD and Popsicle sticks & pompom - EP... These Yarn Wrapped Star Ornaments are made on a popsicle stick frame and I've got a super hack to make positioning them fool proof! Popsicle sticks are such a cheap kids craft material and they come in a range of sizes and colours too which makes them really versatile.
7 Ways To Make Popsicle Stick Throwing Stars - YouTube Whether you're celebrating Chinese New Year or a dragon boat festival, looking for a great activity for a How to Train Your Dragon party, or simply want to have a good time making your very own fantasy …... Popsicle sticks to encourage movement and focus in the, This weekend i had the opportunity to learn from an awesome bunch of ots and ot assistants while speaking at the annual "california best practices in school-based ot" conference..
Popsicle sticks to encourage movement and focus in the, This weekend i had the opportunity to learn from an awesome bunch of ots and ot assistants while speaking at the annual "california best practices in school-based ot" conference..


text:
The Beyenchime ( , Beyençime) is a river in Yakutia (Sakha Republic), Russia. It is a tributary of the Olenyok with a length of . Its drainage basin area is .

The river flows north of the Arctic Circle across a lonely, desolate area of the Olenyoksky District devoid of settlements. The Beyenchime-Udzha interfluve is an area where diamonds are found.

Course
The Beyenchime is a left tributary of the Olenyok. Its sources are at the limit of the Northern Siberian Lowland, in the vicinity of the sources of the Bur and the Udya. It flows roughly eastwards to the south of the Bur and to the north of the Kuoika. To the south and southwest of its middle course there is a large area dotted with lakes. In its last stretch the Beyenchime turns into the Central Siberian Plateau and heads in a SSE direction until its mouth in the Olenyok,  from its mouth.

The river is frozen between early October and late May and may cause floods in the summer. Its main tributaries are the  long Beyemchikeen (Бэйэмчикээн) and the  long Beyenchime Salaata (Бэйэнчимэ-Салаата) from the left. There is an impact crater south of the lower course of the Beyenchime Salaata.

See also
Beyenchime-Salaata crater
List of rivers of Russia

References

External links
Fishing & Tourism in Yakutia
Crater Taphonomy and Bombardment Rates in the Phanerozoic

Rivers of the Sakha Republic
North Siberian Lowland
Tributaries of the Olenyok


ALWAYS check the reviews – and not just one or two! Whether it's accommodation, a tour company, an airline or a restaurant, always do some research and see what comes up in the review section. If a place has one rave review at the top of the list, keep scrolling just in case the rest are terrible. And if a place has multiple negative comments - more so than the positive - consider looking elsewhere.
Make sure there's always someone who knows where you are at any given time. If you're heading off on a three-day hike, make sure your friends and family back home know you'll be quiet for a while. Check in with them before, and again afterwards. And if you're staying at accommodation on the other side, confirm with the place about your expected time of arrival.
Whether it's taking your phone (ensuring it's fully charged) and spending extra money on roaming, or ensuring you always have international phone cards on hand, make sure you are always able to reach people if and when you need to.
You may get it and not need to use it once for your first seven trips, but if something happens on that eighth holiday you will be incredibly happy that you have it. Medical expenses in another country can be extremely costly and you want to save every hard-earned cent of yours for your adventure.
Keep hard copies of important documents and contact numbers, and keep digital copies in case you lose them. You can load all your important documents on Google Drive and carry a flash drive with you just in case. Like a Scout, always be prepared.
Make sure you have money on a travel card, and even a backup credit card. Just like your travel documents, don't keep all your money in one place. You can even get crafty and hide some cash for emergencies in your toiletries bag or shoes, wherever you see fit.
Bear in mind that whatever you take with you, it will all need to be carried for potentially long periods of time – by you and you alone. Pack only what you absolutely need, and leave a little space for any souvenirs you might pick up along the way.
When travelling, your camera is your best friend – with you to capture every amazing moment and there when you return home and want to jog your memory. When travelling alone, however, your camera is perfect for photographing everything you see, but what about if you want to feature in your photos – at least sometimes? Consider a selfie stick for these scenarios. For adrenaline and adventure seekers, a GoPro is a great piece of technology to capture all the moments as you can capture HD still images and video; and, best of all, it's waterproof and shock resistant. Alternatively, make sure you take a cheap or disposable camera so you aren't handing over high-tech equipment to strangers who promise to take a photo of you.


As a team, Nature Kindergarten and Muir Lake, we are very excited to share a new play space with all the students at Muir Lake. We have created a nature kitchen! This imaginative play area is a wonderful opportunity to promote a connection with nature, cooperation, and creativity.
Utensils such as spoons, ladles, flippers, etc.
Garden tools such as hand shovels & rakes, small pails, etc.
Lifetouch Canada will be at Muir Lake School on Wednesday April 12th and Thursday April 13th to do Spring & Sibling Photos. Kindergarten students will have their Grad Photos taken at the same time. Up to three siblings can have their photo taken together in these photos. Feel free to contact the school if you have any questions.


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The Mars Prize Fund
MicroGrants
Let's get to Mars already!
Take your place in history by supporting the most important step humanity will take in our lifetime.
bitcoin:379Ke2yNhpriz2PR278jHQkxrngf2sd8rW
0xbf2Cb1709fC1a71C9c022Ea23613E059967Ffe47
100% of your cryptocurrency donations will go to the Mars Prize Fund: The Mars Prize Fund will be awarded to the first Team to send a human to the surface of Mars. The Mars Prize Fund is crowdfunded and designed to accelerate the first mission by offsetting some of the cost. The Mars Initiative is committed to a "HODL" principle with cryptocurrency donations. This means The Mars Initiative will honor all donor intentions until the reward winner is determined and the funds are approved to be disbursed. At this point the recipient may choose how it wishes to dispense with the reward. All cryptocurrency assets are held in secure wallets using industry best practices for key management and security.
The Mars Initiative is also committed to supporting the latest developments in the cryptocurrency and Fintech space to support our mission. Please contact us if you wish to donate using a different cryptocurrency. Donors may also use the following addresses with supporting wallets:
ENS: marsinitiative.eth
FIO: [email protected]
Unstoppable Domains: marsinitiative.crypto
Fiat currency donors also have the opportunity to donate to two other programs. At the moment these programs are not eligible to cryptocurrency donors. Micro Grant Program: Provides small grants of about $200 to K-12 educators around the world. Teachers can buy supplies to help teach anything related to outer space. Operations Fund: We are 100% run by volunteer power but we do have some small expenses that need to be covered. This pays for those expenses so we don't have to dip into the prize fund for that. Note: Donations of $100 or more to the Mars Prize fund will pay for an entire mile of the first crewed trip to Mars!
Mars Initiative is a non-profit organization, 501(c)3. We are comprised entirely of volunteers from around the world who donate their time and expertise. 100% of the Mars Prize Fund Balance will be awarded to the first entity that safely lands humans on Mars.


around the world at the V&A Museum. Joined with all our baalako, parents and Gujarati teachers, we had a fantastic day to end the finchley Kendra term on a great adventure.
Sunday 11th November - Shishukunj Diwali!!!
fun day to celebrate Diwali and start the festivities of on a high. The Shishukunj family created a wonderful rangoli using coloured rice. Our parents joined us to view an exhibition of photos and articles to show what finchley Kendra have been doing this term. We wish you all a Happy Diwali and Prosperous New Year!
Finchley Kendra made an unexpected journey across the seas to join Kenton Kendra for a Bi-Kendra Day that provided challenges for all to overcome. This day turned into one that will not be forgotten, where all our baalako had the opportunity to spend time with their bhaio and beno from Kenton Kendra. Our youngest baalako Kangaroo hopped their way to Kenton and we all enjoyed a superb Baalsabha session where our baalako showed off their talents.
Sunday 14th October 2012 - Let's Dance in the Brazil Carnival!
Following on from the great atmosphere in Jamaica, we traveled over to Brazil and embraced the bright, energetic culture that the country has to offer. Our baalako made colourful masks to wear just like those in the famous carnivals of Rio. We combined the energy seen in these carnivals with our own Ramzanyu steps to prepare for a fantastic weekend of Navratri celebrations.
Sunday 7th October 2012 - "Take me, Take me, to Jamaica now!"
Our photographer was not able to meet us in the USA last week, however has flown over to join us in the paradise that is Jamaica! Here we had the chance to sprint in relay races like Usain Bolt and listen to some reggae music, that is so iconic to Jamaica. Finally we were able to experience the carnival atmosphere by making our own costumes and having our own mini-parade.
After the Opening Ceremony to our "Around the World" theme, this week our baalako took a short journey to Scotland. Here they found out more about the different foods in Scotland, as well as the Queen's responsibilities for the whole of the United Kingdom.
This week we welcomed our navaa baalako and our Baal Mandir baalako to their first day at Shishukunj. After a fantastic start to the day, The Kendra were introduced to the theme for the term - "Around the World". Each Dasta got to know each other through fun games and a flag making ECA , followed by a grand Opening Ceremony.
Finchley Kendra started the new academic year with great energy, excitement and the perfect weather! Baalako were reunited with friends and all the new changes at Kendra were received positively.


Gardner Denver Petroleum & Industrial Pumps (P&IP) announced a significant sale of PXL2000HP drilling pumps to an industry-leading contract driller located in the Rocky Mountain Region.
"We are thrilled to see expansion of these high pressure pumps in a very tight market," said Kevin Parks, Key account sales manager at Gardner Denver P&IP. "We are confident that our PXL2000HP drilling pumps will enhance their rig offerings, increase performance in horizontal applications, as well as extend overall life span."
Despite a slow start in 2017, the onshore drilling sector is showing signs of recovery and drilling companies are beginning to implement plans to upgrade existing or build new rig equipment. With Gardner Denver P&IP'S restructured pricing and financing programs, numerous domestic drilling companies have contacted Gardner Denver P&IP with purchase inquiries for drilling pumps and upgrade kits.
"This recent order coupled with several inquiries for our drilling and aftermarket products are positive indicators that 2018 is forecast to be a stronger year for the drilling sector," said Parks. "As markets continue to improve, Gardner Denver P&IP is poised to respond with best-in-class pumps, products, and customer-centric programs and services."


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Scotland: fight against austerity, against established politics
People in Scotland need to organise themselves on social issues and transcend the political status quo – not join the SNP – argues CATHERINE MILLIGAN, a socialist and community activist on the Castlemilk housing scheme in Glasgow.
Where do we go from here, after the Scottish independence referendum? The essence of the "Yes" campaign, for independence, was a drive against the
Demonstrating against the bedroom tax, Glasgow, September 2013
status quo, against established politics. It was a fight against unfairness, inequality and poverty.
It brought to light the very undemocratic way our country is run. It created a vehicle, via the referendum, for ideas on how to change it – ideas such as the nationalisation of the banks and oil industry; the promotion of renewable energy, with wealth redistributed by the creation of jobs, for example by reinvesting into the building of houses; support for the NHS; and fairer representation of our communities in the political arena. These were some of ideas that were being advocated.
After the referendum decided against independence, why step back and advocate for the Scottish National Party (SNP)? This is a downright travesty – a road to frustration and heartache.
Those advocating a vote for the SNP lack vision, and only serve to tie the working class further into the status quo. A vote for the SNP is no way forward for the independence movement. The SNP are already implementing cuts. Just the other day, the SNP-controlled Dundee council anounced a further £8 million worth of public service cuts. Remember: it's not what they say, it's what they DO that actually matters.
I see the movement building on the fight against austerity – against the status quo, against the political establishment who put profiteering before people, and at any cost (via war and destruction). There are many movements building throughout the world to combat this and fight for a more human society. The time could never be better: every day there are more and more truths being revealed about the corruption of governments as the capitalist economic crisis deepens throughout the world and people are uniting together and fighting for change. And these voices are being heard, despite the being ignored by established media outlets.
In the area in which I live, there is already an established anti-bedroom tax movement, which has successfully campaigned against this unfair tax and united people who have been affected. They have done this through mobilising local people, getting out in the streets, targeting and involving housing associations and trade unions, and putting pressure on local MPs, MSPs and councillors.
This movement is not going away, because the bedroom tax still exists, and so does austerity. In Scotland, the SNP have only mitigated the tax [i.e. used Scottish budget money to protect people from paying] for one year up to March 2015. People are still owing money for the previous year. I believe that the SNP only did this because of the growing campaign against the tax – a united campaign that highlighted the impact it was having on the most vulnerable people in our society: people who are already struggling to make ends meet to survive and the majority of whom have a disabilty.
Remember that there was no political representation for many of the people under attack – people who are forced to live in abject poverty and with a media that labelled them as "scum" and "scroungers". So where did the political representation come from? Not MPs, MSPs or councillors. The Labour Party and SNP both said, in effect, "you are fighting a losing battle, you're going to have to accept this social policy". The community activists and the people affected united together to challenge this and give a voice to and hope over the fear that is/was impacting on them as individuals.
So things can and will be changed, but only through the mobilisation of the people themselves.
The point is that established politics had no answer or offers of help for people under the cosh. They had to organise themselves and, in doing so, drew attention to how unfair our political and economic system is and how biased our media is. These are lessons that the movement has learned very sharply.
It is issues such as the bedroom tax – along with zero hour contracts, workfare slavery, a £2.30/hour slave wage for our young people, benefit sanctions, wars, dismantling of the NHS and public services, lack of social housing, to name but a few – that continue to mobilise and galvanise people to take action for themselves.
I see the movement linking to, and supporting, people throughout Britain, Europe and the world, to counteract the destruction of society.
We support the struggle of Focus E15 mums who are taking on the the establishment in London and fighting for social housing and against social cleansing: it's the same fight and it's the same enemy. It's this kind of fight that I will be endorsing – and certainly not advocating any support for the SNP as a route to challenge the establishment and the elite.
We aim to produce a newsletter and an online blog to make sure the voices of the real people at the forefront of these struggles is heard, and as a way to counteract media bias.
As for the SNP, I spoke to a woman who has recently left it. Her reason was that, while she agreed with their aim of independence, she found their social policies too right wing for her to continue to be a member. I couldn't agree with her more. I would call on the movement to continue to fight austerity and fight for real change and people power.
Don't let the SNP hijack our movement. They have no answers to these issues that concern us. The power is ours to take; let's take it. 10 October 2014.
Scotland: 'this movement is learning fast, growing arms and legs'
John Maclean: the accuser of capitalism
This entry was posted on Friday, October 10th, 2014 at 6:47 am and is filed under Social and labour movements. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.


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People Are Getting Saved
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it's time to pray
In New York City, at Times Square Church, we have a worldwide prayer meeting every Tuesday night at 7PM, Eastern Time. People are joining us now from 150 countries around the world. They are submitting prayer requests, and God has been answering these cries in a profound way.
Here's a praise report from Brooklyn: "My sister rededicated her heart to the Lord last year, and a couple weeks ago, her husband gave his heart to the Lord. He is now adamant about attending TSC services. Praise God because only He could do it."
And here's one from West New York: "My sister who was a drug addict and deeply involved in the occult and dark things has given her life to Jesus! Hallelujah! Love you!" Well Maria, we rejoice in God with you for what He has done for your sister. We rejoice for those who have been rededicated and are turning to God.
It's time to pray.
Beverly •
Pray for my 3 children they need Jesus. I pray they will give their hearts to Him. My son needs to be delivered from drugs and alcohol. In Jesus name. Amen. Thank you!
Pastor Carter Conlon
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Brad Coy
Turning Adversity Into Gains: A Hunter's Game In The Property Market
Zen Tan December 13, 2016
Bold and savvy property buyers will not miss an opportunity to step in to relieve high end property owners wanting to let go of their assets, given the right price.
Is it time to go treasure hunting for property?
In the current sluggish market, the high-end property sector which was buoyed by luxury home collectors in the mid to late 2000s, is beginning to lose some of its sparkle.
Huge losses have been reported for a handful of properties in the high end residential areas.
The Top 10 2016 property losses, all high end homes from the City Central Areas and Sentosa Cove, were bought during the boom years - seven in 2007 and others in 2011 and 2013.
At that time, foreign interest in the high-end home segment peaked because of the exciting plans envisaged for the integrated resorts and the plans to transform the Central Business District.
Big Financial Losses
A Japanese tycoon took a whopping hit, losing over S$15 million in a penthouse sale at St Regis Residences.
Loss: $15.8M
Seascape Condo at Sentosa Cove: ultra-luxury apartment with sea view.
Bought for $11M in 2011 and sold for $6.35M in October 2016.
Loss: $4.65M
A luxury apartment in Cairnhill Road was sold at a loss of over $3M in March 2016.
Loss: $3.7M
Turquoise in Sentosa Cove
A unit was sold at a loss of over than $3M in June.
In a cyclical downturn where market sentiment and employment prospects are poor, unprofitable property deals will become increasingly common.
With a slowing economy, more than 800 condo transactions were sold at a loss this year, double the figure in 2015.
Sales of condo units with losses upwards of $1 million rose to 48 transactions this year, compared with 31 in 2015, according to data from SRX,
Going forward, expectations of a US interest rate hike by the end of the year may drive down prices and drive up these loss-making sales.
Mitigation of multi million loses
Luxury properties have and will remain a status symbol. The higher the cost of the luxury home, the higher will be its prestige value. Bragging rights, the indulgences of living in these luxurious apartments and the savings in rent, will go in no small way to ameliorate part of its monetary losses.
Foreign exchange gains from a strong Sing dollar will help to offset some of these losses.
Additionally, by liquidating a property, the bulk of the proceeds could be rewarded by a more profitable investment elsewhere. Seen in this light, a loss may not end up as a loss because it could be mitigated or managed. But it will take a very smart investor to play this game.
In its Financial Stability Review released last month, the Monetary Authority of Singapore has cautioned property investors to take note of rising vacancy rates, declining rentals and impending interest rate increases.
Urban Redevelopment Authority (URA) statistics show that there were nearly 6,000 resale non-landed private property transactions in the first three-quarters of this year.
Turning Adversity Into Gains
When there is doom and gloom, when confidence is low and there appears to be no light at the end of the tunnel, it's time to step up.
As the saying goes, "One man's loss is another's gain."
10 Top Property Losses For 2016
Seascape $11M $6.4M $4.7M Dec 2011
Ritz Carlton Residences $10.9M $7.1M $3.7M Jun 2013
Turquoise $7.2M $3.8M $3.4M Nov 2007
St Regis Residences $12M $8.9M $3.1M May 2007
Parkview Eclat $10.9M $7.8M $3.1M July 2007
Paterson Suites $6.5M $3.6M $2.8M Sept 2007
Ritz Carlton Residences $10.8M $8M $2.8M Mar 2013
Leonie Parc View $7.7M $4.9M $2.8M Jun 2007
Turquoise $5.7M $3M $2.6M Nov 2007
Cliveden at Grange $7.1M $4.5M $2.6M July 2007
In Singapore Property Tags property hunting, luxury homes, sentosa homes, property losses
David Felstead
China Buyer Of S$23.8m Sentosa Villa Arrested, Deal Vaporised
Zen Tan April 29, 2016
The Gift That Never Was
It seems the S$23.8 million bungalow deal at Lakeshore View in Sentosa Cove last year had fallen through. The property sits on 8,576 sq ft of land and has a balanced lease term of 89 years at the time of the option.
Zhang Min, the China businesswoman who had inked the deal in October 2015 and lodged a caveat for the property in November did not complete the purchase.
A Gift Nonetheless By Defaut
It is supposedly reckoned that S$1.19 million or 5% deposit of the purchase price would have been forfeited with the default. It's pretty good money for a 3-month default.
The sellers, three siblings from a Hong Kong family, two of whom are British citizens and the third, a Singapore citizen are now on the lookout for a new buyer for the bungalow which fronts the Serapong Golf Course and overlooks the sea.
The ponzi scandal in China
As the story goes, Zhang Min, the Chinese businesswoman in the Sentosa Villa default, was arrested by the Chinese authorities for her involvement in the Ezubao ponzi scandal in China
Launched in July 2004, Ezubao one of China's biggest Internet peer-to-peer (P2P) lenders had amassed over 50 billion yuan (S$10.8 billion) from an estimated 900,000 investors.
When Ezubao's fraud came to light late last year, executives buried 80 bags of documents in a six-meter hole on the outskirts of Hefei in Anhui province, where the company originated from.
It was reported that the company have fabricated most of the projects on its website and paid old debts with money from new investors.
Xinhua reported that it was executives from Yucheng Group, the parent company of Ezubao, who spilled the beans, saying that it was a "complete Ponzi scheme" that used monies raised from investors to support a lavish lifestyle.
Among the gifts were a S$20 million Singapore villa, a US$1.8 million pink diamond ring, luxury limousines and watches and more than US$83 million in cash which the chairman of Yucheng Ding Ning gave to Zhang, who was Ezubao's president.
News of the Q4 S$23.8 million or S$2,775 psf Lakeshore View transaction last year boosted sentiment in the generally quiet waterfront housing district. Of course the relatively high psf price also help.
In Landed Property, Singapore Property Tags sentosa villas, Burst deal, Landed property, Bungalow
Is It Time To Buy
Zen Tan March 15, 2016
In a down market, smart buyers want to buy at an absolute low. 'Bottom fishing', so they say. But no one knows for sure though when is the bottom until after it is over. Since timing the property market is intriguing, buyers have bought across all the price spectrum, including at their highest peaks in 1996 and 2013.
To buy low and sell high, isn't that what we are supposed to do?
Do buyers regret not buying during the crisis of 1986 and 1998. Of course some do, but the likelihood that prices will return to 1998 or 2004 levels is minuscule. Never say never, though. Should this scenario present itself, then know for sure, not just Singapore but the whole world economy is in a depressed state.
"Prices have softened so much, that downside is limited. If they wait any further, they can miss the boat," commented an analyst.
Is downside really limited? Is 8.4% drop really 'that much'? Why the contradiction, when only a short while ago, so many, many industry players were predicting dips of 15% - 20% or more. Something has to give, since the narrative is always changing and so fast at that.
From (Q3 2013 to Q4 2015) private residential home prices are down 8.4 per cent from their recent peak. HDB prices have declined 11.1 per cent (Apr 2013 to Jan 2016). A home price trend has clearly emerged. No drama here – price falls are gradual, not dramatic.
Amidst loud calls for rolling back some of the property cooling measures, the authorities have came out openly to say that now is not the time. Their rational:
Stabilising the property market for economic purposes;
Government's intent to ensure affordability of homes for those who have not bought;
Preserving the wealth of those who own homes.
So there you have it. It is official policy not to wreak havoc on household net worth or the economy. Though some are hoping for housing prices to go down even more.
As for the upside potential, it's anyone guess when that will happen.
To buy or not buy now, well it's your call.
If you intend to buy, here are some tips to go by:
Buy within budget and create a buffer for unforeseen circumstances
Hire a real estate agent to benefit from their profession expertise and to defend your interest.
Buy into LOCATION
Be realistic about prices.
In Residential Property, Singapore Property Tags Home buying tips
Mang Sing Louis
Unwinding Property Cooling Measures - Now Is Not The Time
Since the property market has not taken a decisive turn for the worse, even though underlying economic growth has slowed, the industry's calls – louder by the day – to roll back some cooling measures may not be the right thing to do just yet.
Here is why.
Reversing some of the cooling measures now could:
• Potentially fuel speculation that more easing is on the way.
• Threaten to undo any price moderation the market has achieved - a 8.4% correction (Q3 2013 to Q4 2015) versus over 60% price gains achieved between 2009 to 2013.
• bring back potential buyers who have been bottom fishing.
As economic growth slows, increasing the nation's debt level run the risk of households facing difficulties in servicing debt especially when interest rates rise.
DTZ reported that 87 properties were put up for mortgagee sales last year, an 85 per cent surge from 47 units in 2014. In 2012, only nine units were listed for mortgagee sales as a result of owners' inability to finance their loans.
Such listings are on the rise, but are they widespread enough to signal a downward spiral of the property market?
Mr Song Seng Wun, economist at CIMB Private Banking:
"The market has softened, but we haven't seen people throwing in the towel, we haven't seen distressed sales. Underlying labour market condition is still supportive of people being able to service their loans."
"If the Government were to ease curbs, that would be seen as the first step to further easing. This could induce a return of speculative activities. There could be risks to underlying growth in terms of people more willing to take on debt when there could be a turn in the economic fundamentals."
MORE URGING GOVT TO TWEAK MEASURES
Renewing its calls for the Government to roll back the measures, the Real Estate Developers' Association of Singapore said last month that developers face pressure from measures such as the Additional Buyer's Stamp Duty (ABSD) and Qualifying Certificate, which impose hefty charges on developers with unsold units.
Valid Concerns But The Market Isn't Ready
The concerns of an over-correction are valid. Getting the property market right is especially important now, so as to not add stress to an already slow economy. However, more signs are pointing to the need to retain these measures.
"Has the market reached the stage of stability? Perhaps there is still some way to go before the trigger level could be hit. The stock level and vacancy rate, though, have risen recently; the price adjustment has not fully reflected the oversupply situation," said Sing Tien Foo from NUS Department of Real Estate.
Walking A Fine Line
Besides stabilising the property market for economic purposes, it's also the Government's intention to ensure affordability of homes.
Maintaining affordability for those who have not bought a home and preserving the wealth of those who own one is the government's challenge.
"it is not easy to determine what is the optimal time to remove the measures because policymakers need to gauge with confidence what is the reasonable price level given the dynamic nature of the market," Sing said.
Last month, Minister for National Development Lawrence Wong reiterated the Government's stance that it is "too early" to relax the measures, as doing so could result in a market rebound.
Responding to increasing calls for the cooling measures to be tweaked, the Government has maintained that it is not time yet to roll back the measures. But It also hinted that it has a "rough idea" of when to do so.
In Singapore Property Tags property cooling measures
MND Cuts Development Charges
Zen Tan March 4, 2016
Ministry of National Development (MND) has trimmed development charges for large swathes of the real estate market. Development charges were trimmed for four of the five major use groups - commercial, non-landed residential, hotel or hospital uses and industrial use.
Development charge is a tax that is levied for permission granted to carry out development projects that increase the value of the land. These charges are reviewed half yearly, in March and October.
Rates for landed residential use remained unchanged.
'Under pressure from demand and supply imbalances in the office / retail sector and cooling measures from the residential front, the cut is not unexpected,' said Research Head at CBRE, Desmond Sim.
DC rates fell the steepest for the industrial sector – averaging down 3.1%. The Tuas / Choa Chu Kang / Kranji area dropped the most – a 16% decline.
JLL's Chua sees the decline in industrial DC rates as "in line with market expectations."
Rates for commercial use corrected down 2% on average due probably to the weakening CBD rental market.
DC for Central Business District (CBD), including Raffles Place, Bugis and Marina Bay dipped 5%.
Residential Sector
DC Rates for non landed residential use fell 1% on average owing to underlying weakness in the residential market, noted Dr Chua Yang Liang, JLL research head for South-east Asia.
DC for Core Central Region (CCR) of Chatsworth / Bishopsgate / Jervois Road sector dipped 3.9%.
DC for Newton Circus, Goodwood Park / Balmoral dipped 3.8%
DC for other sectors in District 9, 10, 11 and Downtown Core dipped between 1.6% and 3.6%.
Several areas in the Bukit Timah, River Valley Road and Sentosa saw a decline of 4% in the residential sector.
DC rate as a component of the entire land price is usually less than 10 per cent.
The slight rate decline is "not going to move the needle and make an unviable en bloc sale a viable one," said JLL international director Karamjit Singh.
With the general market stymied by overwhelming economic and financial concerns, the marginal reduction in DC rates becomes moot.
The latest DC rates apply from till Aug 31.
In Singapore Property Tags development charges, MND
Roman Emin
Hurdles Refinancing Homes Due To TDSR
Owners are facing increasing hurdles refinancing their homes because of falling property values, stringent definitions in what constitutes income and demanding paperwork.
Owners seeking refinancing have also to deal with smaller loan quantum as a result of conservative property valuations.
More home owners are also opting to switch from floating to fixed rates due to rising interest rates, or re-price to lower rates anticipating the Sibor (Singapore interbank offered rate) to spike further.
Banks are not disclosing numbers, but said the percentage of customers unable to refinance is insignificant.
According to an independent mortgage adviser, about 25 out of 300 cases it advised in the last six months could not refinance due to their inability to meet either the bank's credit assessment criteria or the total debt servicing ratio (TDSR).
Refinancing may not work for everyone. Incurring additional fees or shorter loan tenure with higher monthly repayments may just put some owners off.
Since the TDSR framework kicked in, refinancing has become a headache for many, even with the three-year grace period for mandatory compliance until June 30, 2017.
For example, those who had funded their property with the help of a guarantor in the past are also now required to remove the guarantor as a mortgagor.
Loans with tenures based on the younger applicant's age will become subject to income-weighted age computation. The inclusion of other purchases such as commercial properties also affects loan limits, especially the stricter 30% mortgage servicing ratio which applies to owners of HDB flats and executive condominiums.
Meanwhile, not every bank has adopted in entirety the list of financial assets suggested by the Monetary Authority of Singapore (MAS).
Some banks do not recognize stocks deposited with the Central Depository, others do not accept stocks held with foreign exchanges, yet others do not accept cash held jointly with a third-party non-mortgagor.
You get the picture. Generally it means loan limitation and stricter credit assessment criteria.
Though some observers link such refinancing issues to higher possibility of default risks closer to the 2017 deadline, banks say it is far-fetched to presume so, as the connection is tenuous.
According to MAS, the percentage of borrowers that currently breach TDSR limits is not high.
In Singapore Property Tags Home refinancing, TDSR
Jalan Besar Plaza To Enbloc For S$390M
Zen Tan November 25, 2015
The 53,043 sq ft Jalan Besar Plaza is up for collective sale. Estimated selling price is S$390M or S$2,451 psf for the 35-year-old, freehold property.
The 16-storey commercial and residential building is zoned under Commercial and Residential with a plot ratio of 3.0, under the 2014 Master Plan.
The tender will close on Jan 21, 2016. 53,043 sq ft.
In Singapore Property, Commercial Property Tags Enbloc sale, Jalan Besar Plaza, Mixed development
Le Nouvel Ardmore Penthouse S$51M Sale Sets New High Bar
Zen Tan September 27, 2015
Winner of the Pritzker Architecture Prize 2008 and Wolf Prize in Arts 2005, Le Nouvel Ardmore's 13,875 sq ft penthouse was sold for an absolutely record price of $51M | S$3,676 psf, in April this year. This is a record absolute price quantum for a penthouse in Singapore.
Le Nouvel Ardmore by Wing Tai is a 33-storey single-tower luxurious freehold condominium along Ardmore Road, Singapore. It received Temporary Occupation Permit a year ago.
THE buyer of the S$51 million at Le Nouvel Ardmore penthouse is believed to be Sun Tongyu, one of the founders of Alibaba. He was the former president of Alibaba Group's consumer-focused e-commerce site Taobao.
The penthouse unit sits on the top two levels of the 33-storey freehold project. Included in the 13,875 sq ft floor space is a roof terrace of 5,000 sq ft. Based on the brochure, there are five bedrooms, a family area and a study area on the lower deck, level 32. A private pool, private foyers, roof terrace, a gym and an entertainment area are on the upper deck, level 33.
On the assumption that the roof terrace is assigned a per square foot value equivalent to one-third that of the indoor area, the effective price is around S$5,000 psf.
Penthouses larger than 13,000 sq ft are rare in Singapore.
Wing Tai has moved only four units in the 43-unit freehold condo, designed by Jean Nouvel, who clinched the Pritzker Architecture Prize in 2008.
If this is anything to go by, it is a sure sign that the Singapore property market is biding time. Buyers are waiting on the sidelines and some may decide to take the plunge when conditions are right.
In Singapore Property Tags Le Nouvel Ardmore, penthouses, Singapore Properties
GCB Site At Windsor Park Up For Sale
A freehold Good Class Bungalow (GCB) site at 53 Windsor Park Road is up for the sale by public tender. The indicative price is S$27 million, or S$1,280 psf.
The part single storey and part double storey bungalow occupies a land area of 21,091 sq ft. Built in the 1950s, it sits on elevated grounds.
The tender closes at 3pm on Oct 21.
Around its vicinity are other landed housing and low-rise condominiums. The property enjoys proximity to Thomson Plaza, Sin Ming Plaza, and shop-houses along Upper Thomson Road.
There are only 34 GCB plots in the area. Rarely do any of these GCB come up for sale. In the past few years, only two recorded transactions in the area were recorded.
Past Transactions
January 2013 - A 22,481 sq ft site sold for S$25.3 million;
December 2012 - A 19,280 sq ft property sold for S$27 million.
Caveats for 25 GCB deals worth a total of S$543 million were lodged in 2014.
So far, 20 GCBs with a total value of S$485 million have been transacted this year. The numbers are expected to grow, given a rise in activity for this segment lately, on the back of more realistic asking prices from sellers.
Source: The Business Times
In Good Class Bungalows, Singapore Property Tags Windsor Park, Good Class Bungalow
Queen Astrid GCB Site Up For Estate Sale
A freehold Good Class Bungalow (GCB) redevelopment site in Queen Astrid Park with an indicative price of S$49-51 million is up for estate sale by tender.
This works out to S$1,399 to S$1,456 psf.
The 35,011 sq ft site at the junction of Queen Astrid Park and Coronation Road West is currently occupied by a single-storey detached house.
The indicative price is relatively tempting when matched against the peak median price of S$1,749 per sq ft recorded in Q2 of 2014.
In Q2 of this year, the median price for detached houses with land area of 15,000 sq ft and above in District 9, 10 and 11 is S$1,410 psf.
GCBs are highly coveted here due to its scarcity, with only some 2,500 islandwide.
The GCB site at 2 Queen Astrid Park would not have been made available had it not been an estate sale.
The Queen Astrid Park site is appealing because of its exclusivity, elevated grounds, lush greenery, tranquil surroundings and easy accessibility to Holland Village and Orchard Road.
There is also the potential for sub-division into two smaller plots, a rare attribute. The GCB site enjoys wide double road frontages onto Queen Astrid Park and Coronation Road West.
The tender for the site closes on Nov 12.
Total transactions in GCB areas rise to at least 11 deals in Q2 of 2015, amounting to S$282.3 million.
Just four deals totalling S$95.3 million will transacted in Q1 of this year.
GCB Recent Transactions:
45 Belmont Road
Site: 31,125 sq ft
Sold at S$1,420 psf (June 2015)
26 Bin Tong Park
21, Queen Astrid Park
Sold at S$1,169 psf (July 2015)
Transaction Price: S$32 million
Source: Business Times
In Singapore Property, Landed Property Tags Good Class Bungalow
Several Landed Properties On Auction
A couple of landed residential properties will be featured at an auction towards the end of this month.
1. Freehold Single-storey Bungalow
25 Branksome Road, District 15.
Site area: 13,844 sq ft.
Indicative price: $15M to $17M
S$1,084 to S$1,228 psf on land area.
For sale by owner.
The site is large enough to be redeveloped into either a detached house and a pair of semi-detached houses, or two detached houses. The frontage is 28 metres wide.
2. Freehold 2-storey Semi Detached House
7 Lengkok Merak, District 10.
Site area: 4,630 sq ft.
Indicative price: $8.9M to $9.3M
S$1,922 – S$2,009 psf on land area.
Sited in the One Tree Hill area, the old two-storey semi-detached house is on high ground and flat in contour. It also has a front and side garden. The property can be redeveloped into a new two-storey semi-detached house with a swimming pool. It is near the future Orchard Boulevard MRT Station on the Thomson-East Coast Line.
3. Freehold 3-storey Semi-Detached House
21 Lucky Crescent District 16.
Site area: 3,583 sq ft
Indicative price: S$3.94M to S$4M
Estate Sale.
The property in the Upper East Coast area has five bedrooms and a maid's room.
21 Toh Avenue, District 17
Indicative price: S$3M to S$3.1M
Mortgagee Sale
17 properties totalling S$45.1 million were sold at auctions in Singapore in the first half of this year, which is comparable to the S$45.4 million successfully auctioned off in the second half of last year.
In Singapore Property Tags Property Auction, Landed property


Can I get a "HALLELUJAH" ?!
Hallelujah!!! As far as Christmas gifts go this one is near the top!
Thank you, thank you, Ms. Megan. I know you told us an epilogue was coming, but it's still like a Christmas present to see it open.
Hard to believe we're here, honestly. Yet, we still knew it had to come to pass eventually. Strap in for the conclusion years in the making, everyone, and keep tissues handy just in case.
I think, I might die from happiness if the waiting doesn't do it first.
HHHHHHHHHHHHHHHHH IT'S HAPPENING!!!!! I'm so excited!!!!
And now for the epilogue! "A Rose in Winter" huh? Definitely a trip not to get the flower sketches on the title page, but then again, this is similar to the title pages of the prologue and the interludes, so it makes sense.
In any case, Merry Christmas to you too, Megan!


1. Preheat the oven to 375˚. Peel and cube the sweet potatoes. Toss with ginger, olive oil and salt & pepper. Bake for 20-30 minutes (tossing 2 or 3 times). Test doneness with a fork. Set aside to cool.
2. Assemble your salad by layering greens, sesame sticks, sweet potatoes and quinoa. Sprinkle with parmesan cheese and freshly ground pepper.
3. Toss with a vinaigrette or a sesame salad dressing.


text:
10 Least Tax-Friendly States for Retirees, 2018
By Sandra Block, Senior Editor , and David Muhlbaum, Senior Online Editor and Rocky Mengle, Tax Editor | November 29, 2018
These 10 states impose the highest taxes on retirees, according to Kiplinger's 2018 analysis of state taxes. One treats Social Security benefits just like Uncle Sam does—taxing up to 85% of your benefits. Six others tax Social Security benefits if your earnings exceed specific income thresholds. Exemptions for other types of retirement income are limited or nonexistent.
In several states, property taxes are on the high side, too. Making matters worse: The tax overhaul capped the federal tax deduction for state and local taxes at $10,000. That won't affect people who claim the standard deduction, but if you itemize and live in a state with high income and property taxes, the cap will effectively increase your taxes.
SEE ALSO: 10 Most Tax-Friendly States for Retirees
Take a look to see how you'd fare as a retiree in these states. The worst comes first.
SEE ALSO: Best States for Low Taxes: 50 States Ranked for Taxes, 2018
10 Least Tax-Friendly States for Retirees, 2018 | Slide 2 of 12
m01229 via Flickr/Creative Commons
State income tax: 5.35% (on taxable income of less than $25,890 for single filers/$37,850 for joint filers) — 9.85% (on taxable income of more than $160,020 for single filers/$266,700 for joint filers)
Average local sales tax: 7.43%
Estate tax/Inheritance tax: Yes/No
Go to full state profile
The North Star State offers cold comfort on the tax front to retirees. Social Security income is taxable to the same extent as it is on your federal return, though residents with income under $77,000 get to subtract up to $4,500.
Pensions are taxable, unless they're from the military. Distributions from individual retirement accounts and 401(k) plans are taxable, too.
Food, clothing, prescription and nonprescription drugs are exempt from state sales tax. A few cities and counties also add a sales tax.
The median property tax on Minnesota's median home value of $191,500 is $2,234, slightly above the average rate for the U.S. Minnesota homeowners of any age whose property taxes are high relative to their income may be eligible for a state-paid refund.
For 2018, estates valued at more than $2.4 million are subject to a maximum estate tax rate of 16%. The exemption will rise to $2.7 million in 2019 and $3 million for 2020 and beyond. Assets left to a surviving spouse are exempt.
SEE ALSO: Cheapest Places Where You'll Want to Retire
2. Connecticut
Michael Marsland
State income tax: 3% (on income of less than $10,000 for individual filers/$20,000 for joint filers) — 6.99% (on income of more than $500,000 for individual filers/$1 million for joint filers)
Average state and local sales tax: 6.35% (7.75% for certain luxury items)
The Constitution State is a tax nightmare for many retirees.
Social Security benefits are taxable for residents with federal adjusted gross income of more than $50,000 or married taxpayers filing jointly with federal AGI above $60,000. Retirement plans, private pensions and out-of-state government and federal civil-service pensions are fully taxed. Military pensions are excluded from state taxes.
Connecticut has the fourth-highest property taxes in the U.S., and residents in some high-cost areas will bump up against the new $10,000 cap on federal deductions for state and local taxes. The median property tax on Connecticut's median home value of $269,300 is $5,443.
Connecticut offers property tax credits to homeowners who are at least 65 years old and meet income restrictions. Income ceilings are $43,000 for married couples (with a maximum benefit of $1,250) and $35,300 for singles (with a maximum benefit of $1,000).
There are no local sales taxes in Connecticut, so you'll pay only the statewide rate of 6.35% on your purchases. Clothing, footwear and accessories priced at more than $1,000 and luxury items (such as jewelry) worth more than $5,000 are taxed at 7.75%.
Connecticut imposes an estate tax on the transfer of estates valued at $2.6 million or more at a progressive rate starting at 7.2%. The rate rises to a maximum of 12% for an estate valued above $10.1 million. Connecticut is also the only state with a gift tax, which applies to real and tangible personal property in Connecticut and intangible personal property anywhere for permanent residents. Only the amount given after January 1, 2005, and over $2.6 million is taxed, starting at 7.2% of the excess and rising to $735,000 plus 12% of the excess over $10.1 million.
SEE ALSO: Claim These Tax Deductions Even If You Don't Itemize
State income tax: 3.1% (on less than $15,000 of taxable income for single filers/$30,000 for joint filers) — 5.7% (on more than $30,000 of taxable income for single filers/$60,000 for joint filers)
Average state and local sales tax: 8.68%
Estate tax/Inheritance tax: No/No
Faced with a ballooning budget deficit, lawmakers in Kansas boosted taxes in 2017, making the state even less friendly for retirees. Distributions from individual retirement accounts, 401(k) plans and out-of-state pensions are fully taxed. Kansas excludes Social Security benefits from state income taxes for residents with a federal adjusted gross income of $75,000 or less, but those with a higher AGI will pay taxes on those benefits, too. Military, civil-service and in-state public pensions are exempt from state income taxes.
The Sunflower State's combined state and local sales tax rate is the eighth-highest in the U.S. Property taxes are above average for the U.S., too. The median property tax on Kansas's median home value of $135,300 is $1,890.
Homeowners 55 and older who earn $35,000 or less are eligible for a refund of up to $700 under the Homestead Property Tax Refund Act. (Note: 50% of Social Security benefits can be excluded from income for the purposes of qualifying for this program.) The Safe Senior property tax refund is available for homeowners 65 or older with household income of $19,800 or less in 2018. The refund is 75% of the property taxes paid. The appraised value of the home cannot exceed $350,000 in order to receive this refund. Those who claim this refund cannot claim a homestead refund.
SEE ALSO: 24 Great Places to Retire Near the Beach
State income tax: 3.35% (on income of less than $38,700 for individual filers/$64,600 for joint filers) – 8.75% (on taxable income of more than $195,450 for individual filers/$237,950 for joint filers)
You'll need plenty of firewood to make it through Vermont winters, and plenty of money for the tax bill in the Green Mountain State. It has a steep top income tax rate, and most retirement income is taxed. The state also taxes all or part of Social Security benefits for single residents with federal adjusted gross income over $45,000 (over $60,000 for married couples filing a joint return).
Local jurisdictions can add 1% to the state sales tax, but the average combined state and local sales tax rate is 6.18%. Food for home consumption, clothing, and nonprescription drugs are exempt. But you'll pay 9% tax on prepared foods, restaurant meals and lodging, and 10% if you order a glass of wine or beer in a restaurant.
The median property tax on the state's median home value of $218,900 is $3,893, the eighth-highest in the U.S. Eligible Vermont residents can make a claim for a rebate of their school and municipal property taxes if their household income does not exceed a certain level.
Vermont taxes estates that exceed $2.75 million. The maximum estate-tax rate is a flat 16%. Assets left to a surviving spouse are exempt.
SEE ALSO: Great Tiny Homes for Retirement
5. Nebraska
Podruznik
State income tax: 2.46% (on up to $3,150 of taxable income for single filers/$6,290 for married couples filing jointly) – 6.84% (on taxable income over $30,420 for single filers/$60,480 for married couples filing jointly)
Estate tax/Inheritance tax: No/Yes
The Cornhusker State taxes some Social Security benefits and most other retirement income, including retirement-plan withdrawals and public and private pensions. And the top rate kicks in pretty quickly: It applies to taxable income above $30,420 for single filers and $60,480 for married couples filing jointly.
Residents can subtract Social Security income included in federal adjusted gross income if their AGI is $58,000 or less for married couples filing jointly or $43,000 for single residents.
Food and prescription drugs are exempt from sales taxes. Local jurisdictions can add an additional 2% to the state rate. The average state and local combined sales tax rate is 6.89%.
The median property tax on the state's median home value of $137,300 is $2,506, the seventh-highest in the U.S.
Nebraska's inheritance tax is a local tax administered by counties and ranges from 1% to 18%. Assets left to a spouse or charity are exempt.
SEE ALSO: 20 Dividend Stocks to Fund 20 Years of Retirement
6. New Mexico
State income tax: 1.7% (on up to $5,500 of taxable income for single filers/$8,000 for married couples filing jointly) – 4.9% (on taxable income over $16,000 for single filers/$24,000 for married couples filing jointly)
The Land of Enchantment is not a magical place for well-off retirees. Social Security benefits, retirement accounts and pensions are all taxable. The state does offer a retirement-income exemption of up to $8,000, but you must meet certain income restrictions to qualify.
Residents 65 and older qualify for the exemption if they are single and have adjusted gross income under $28,500; married couples who file jointly qualify for the exemption if their income is less than $51,000.
New Mexico's sales tax is a gross receipts tax that covers most services.
On the plus side, property taxes are well below average for the U.S. The median property tax on New Mexico's median home value of $161,600 is $1,232.
Homeowners 65 and older who earn $16,000 or less are eligible for a property tax credit of up to $250 (if married filing jointly) or $125 (if single). Also, low-income homeowners 65 or older can apply to have the tax valuation of their property frozen. Residents of Los Alamos and Santa Fe counties who earn $24,600 or less may also qualify for a low-income property tax rebate.
Oh, and if you make it to 100 years old, income tax is completely waived.
SEE ALSO: The 10 Least Tax-Friendly States for Military Retirees
Moritz Zimmermann, CC BY-SA 3.0
State income tax: 4.95% flat tax
Average state and local sales tax: 6.78% (groceries taxed at 3%)
The Beehive State taxes Social Security benefits, as well as distributions from retirement savings plans and income from public and private pensions. The state offers a retirement-income tax credit for seniors who meet certain income limits.
The state sales tax is 5.95%, including a 2.15% tax that goes to local governments. Localities can add up to an additional 2.65%; the average combined rate is 6.78%. Food is taxed at 3%.
Residents 65 and older may be able to claim a retirement-income tax credit of up to $450 per person ($900 per married couple), subject to income-eligibility limits. The credit is phased out at 2.5 cents per dollar of modified AGI over $16,000 for married individuals filing separately, $25,000 for singles and $32,000 for married people filing jointly. The credit can be used to offset taxes on Social Security benefits and distributions from individual retirement accounts and public and private pensions. Distributions from 401(k) plans are fully taxable.
Taxpayers younger than 65 can claim a nonrefundable tax credit of up to 6% of eligible retirement income or $288, whichever is less.
Property taxes are well below average. The median property tax on Utah's median home value of $224,600 is $1,508.
SEE ALSO: 15 Things Retirees Should Buy at Costco
State income tax: 2% (on less than $1,000 of taxable income) – 5.75% (on more than $250,000 of taxable income for single filers/$300,000 for joint filers)
Average state and local sales tax: 6%
Estate tax/Inheritance tax: Yes/Yes
The Free State can be pricey for many retirees. Maryland's combined state and local income taxes are high, and distributions from individual retirement accounts are fully taxable. In addition to the state income tax, Maryland's 23 counties and Baltimore City may levy additional income taxes ranging from 1.75% to 3.20% of taxable income. The average levy is 2.9%, according to the Tax Foundation.
Maryland doesn't tax Social Security benefits. If you are 65 or older or totally disabled (or your spouse is totally disabled), you qualify for an exclusion of up to $30,600 on distributions from 401(k), 403(b) and 457 plans, along with income from public and private pensions.
The median property tax on Maryland's median home value of $290,400 is $3,191. In some high-cost suburbs of Washington, D.C., residents could run up against the $10,000 cap on federal deductions for state and local taxes.
Maryland is the only state that has an estate and an inheritance tax. Property passing to a spouse, child or other lineal descendant, spouse of a child or other lineal descendant, parent, grandparent or sibling is exempt from taxation. Property passing to other individuals is subject to a 10% tax.
Maryland's estate tax is imposed on estates exceeding $4 million in 2018. In 2019 and beyond, it will rise to $5 million. The maximum tax rate is 16%.
SEE ALSO: 9 States With the Scariest Death Taxes
10 Least Tax-Friendly States for Retirees, 2018 | Slide 10 of 12
9. Indiana
State income tax: Flat 3.23%
The Hoosier State promotes itself as a low-tax haven, but some retirees may beg to differ. While the state exempts Social Security benefits and offers limited exemptions for military pensions and federal civil-service pensions, IRAs, 401(k) plans and private pensions are fully taxable.
Non-exempted income will face a flat state tax of 3.23%, but counties add their own income levy, at rates reaching 3.38%. The average levy is 1.56%, according to the Tax Foundation.
Taxpayers 60 and older may exclude as much as $5,000 from military pensions. Taxpayers age 62 and older may deduct from their adjusted gross income up to $1,000 from a federal civil-service annuity (minus Social Security and railroad retirement benefits received). Out-of-state pensions are fully taxed.
The state sales tax rate is 7%, and there are no local taxes.
The median property tax on the state's median home value of $126,500 is $1,100, below average for the U.S. Homeowners can deduct up to $2,500 from their income taxes for property taxes paid on their residence.
Homeowners 65 and older who earn $25,000 or less (combined for a married couple) are eligible to receive a tax reduction on property with an assessed value of $182,430 or less. A surviving spouse is entitled to the deduction if he or she is at least 60 years old and the deceased was at least 65 at the time of death. The amount of the deduction is the lesser of one-half of the assessed value of the property or $12,480. Veterans 62 or older with a disability of at least 10% may qualify for a similar deduction.
CALCULATOR: What's My Social Security Retirement Age?
10. Wisconsin
State income tax: 4.0% (on up to $11,450 of taxable income for singles/up to $15,270 for married couples) – 7.65% (on taxable income over $252,150 for singles/over $336,200 for married couples)
The Badger State exempts Social Security benefits from state taxes, but income from pensions and annuities, along with distributions from IRAs and 401(k) plans are taxable. The state offers some retirement income exemptions, subject to income limits.
Property taxes are the fifth-highest in the U.S. The median property tax on Wisconsin's median home value of $167,000 is $3,257.
Retirees who are 65 and older can subtract up to $5,000 of retirement income, including distributions from IRAs, from Wisconsin taxable income if their federal adjusted gross income is less than $15,000 ($30,000 for a married couple filing jointly).
SEE ALSO: 50 Best Places to Retire in the U.S. 2018
About Our Methodology
To create our rankings, we evaluated data and state tax-policy details from a wide range of sources. These include:
We looked at each state's tax agency, plus this helpful document from the Tax Foundation. Rates and brackets are for the 2018 tax year unless otherwise noted.
SEE ALSO: Best States for Taxes 2018: All 50 States Ranked
Median income tax paid and median home values come from the U.S. Census American Community Survey and are 2016 data.
We also cite the Tax Foundation's figure for average sales tax, which is a population-weighted average of local sales taxes. In states that let municipalities add sales taxes, this gives an estimate of what most people in a given state actually pay, as those rates can vary widely.
Retirement Income and Property Tax Exemptions
Each state's tax agency.
The Kiplinger Washington Editors, Inc., is a wholly owned subsidiary of Dennis Publishing, Ltd.