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United States> Code of Federal Regulations> Title 29 - Labor> CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION> PART 4207--REDUCTION OR WAIVER OF COMPLETE WITHDRAWAL LIABILITY> PART 4207—REDUCTION OR WAIVER OF COMPLETE WITHDRAWAL LIABILITY
29 C.F.R. PART 4207—REDUCTION OR WAIVER OF COMPLETE WITHDRAWAL LIABILITY
Title 29 - Labor
Title 29: Labor
PART 4207—REDUCTION OR WAIVER OF COMPLETE WITHDRAWAL LIABILITY
§ 4207.1 Purpose and scope.
§ 4207.2 Definitions.
§ 4207.3 Abatement.
§ 4207.4 Withdrawal liability payments during pendency of abatement determination.
§ 4207.5 Requirements for abatement.
§ 4207.6 Partial withdrawals after reentry.
§ 4207.7 Liability for subsequent complete withdrawals and related adjustments for allocating unfunded vested benefits.
§ 4207.8 Liability for subsequent partial withdrawals.
§ 4207.9 Special rules.
§ 4207.10 Plan rules for abatement.
§ 4207.11 Method of filing; method and date of issuance.
Authority: 29 U.S.C. 1302(b)(3), 1387.
Source: 61 FR 34088, July 1, 1996, unless otherwise noted.
(a) Purpose. The purpose of this part is to prescribe rules, pursuant to section 4207(a) of ERISA, for reducing or waiving the withdrawal liability of certain employers that have completely withdrawn from a multiemployer plan and subsequently resume covered operations under the plan. This part prescribes rules pursuant to which the plan must waive the employer's obligation to make future liability payments with respect to its complete withdrawal and must calculate the amount of the employer's liability for a partial or complete withdrawal from the plan after its reentry into the plan. This part also provides procedures, pursuant to section 4207(b) of ERISA, for plan sponsors of multiemployer plans to apply to PBGC for approval of plan amendments that provide for the reduction or waiver of complete withdrawal liability under conditions other than those specified in section 4207(a) of ERISA and this part.
(b) Scope. This part applies to multiemployer plans covered under title IV of ERISA, and to employers that have completely withdrawn from such plans after September 25, 1980, and that have not, as of the date of their reentry into the plan, fully satisfied their obligation to pay withdrawal liability arising from the complete withdrawal.
The following terms are defined in §4001.2 of this chapter: employer, ERISA, IRS, Multiemployer Act, multiemployer plan, nonforfeitable benefit, PBGC, plan, and plan year.
In addition, for purposes of this part:
Complete withdrawal means a complete withdrawal as described in section 4203 of ERISA.
Eligible employer means the employer, as defined in section 4001(b) of ERISA, as it existed on the date of its initial partial or complete withdrawal, as applicable. An eligible employer shall continue to be an eligible employer notwithstanding the occurrence of any of the following events:
(1) A restoration involving a mere change in identity, form or place of organization, however effected;
(2) A reorganization involving a liquidation into a parent corporation;
(3) A merger, consolidation or division solely between (or among) trades or businesses (whether or not incorporated) of the employer; or
(4) An acquisition by or of, or a merger or combination with another trade or business.
Partial withdrawal means a partial withdrawal as described in section 4205 of ERISA.
Period of withdrawal means the plan year in which the employer completely withdrew from the plan, the plan year in which the employer reentered the plan and all intervening plan years.
(a) General. Whenever an eligible employer that has completely withdrawn from a multiemployer plan reenters the plan, it may apply to the plan for abatement of its complete withdrawal liability. Applications shall be filed by the date of the first scheduled withdrawal liability payment falling due after the employer resumes covered operations or, if later, the fifteenth calendar day after the employer resumes covered operations. Applications shall identify the eligible employer, the withdrawn employer, if different, the date of withdrawal, and the date of resumption of covered operations. Upon receiving an application for abatement, the plan sponsor shall determine, in accordance with paragraph (b) of this section, whether the employer satisfies the requirements for abatement of its complete withdrawal liability under §4207.5, §4207.9, or a plan amendment which has been approved by PBGC pursuant to §4207.10. If the plan sponsor determines that the employer satisfies the requirements for abatement of its complete withdrawal liability, the provisions of paragraph (c) of this section shall apply. If the plan sponsor determines that the employer does not satisfy the requirements for abatement of its complete withdrawal liability, the provisions of paragraphs (d) and (e) of this section shall apply.
(b) Determination of abatement. As soon as practicable after an eligible employer that completely withdrew from a multiemployer plan applies for abatement, the plan sponsor shall determine whether the employer satisfies the requirements for abatement of its complete withdrawal liability under this part and shall notify the employer in writing of its determination and of the consequences of its determination, as described in paragraphs (c) or (d) and (e) of this section, as appropriate. If a bond or escrow has been provided to the plan under §4207.4, the plan sponsor shall send a copy of the notice to the bonding or escrow agent.
(c) Effects of abatement. If the plan sponsor determines that the employer satisfies the requirements for abatement of its complete withdrawal liability under this part, then—
(1) The employer shall have no obligation to make future withdrawal liability payments to the plan with respect to its complete withdrawal;
(2) The employer's liability for a subsequent withdrawal shall be determined in accordance with §4207.7 or §4207.8, as applicable;
(3) Any bonds furnished under §4207.4 shall be cancelled and any amounts held in escrow under §4207.4 shall be refunded to the employer; and
(4) Any withdrawal liability payments due after the reentry and made by the employer to the plan shall be refunded by the plan without interest.
(d) Effects of non-abatement. If the plan sponsor determines that the employer does not satisfy the requirements for abatement of its complete withdrawal liability under this part, then—
(1) The bond or escrow furnished under §4207.4 shall be paid to the plan within 30 days after the date of the plan sponsor's notice under paragraph (b) of this section;
(2) The employer shall pay to the plan within 30 days after the date of the plan sponsor's notice under paragraph (b) of this section, the amount of its withdrawal liability payment or payments, with respect to which the bond or escrow was furnished, in excess of the bond or escrow;
(3) The employer shall resume making its withdrawal liability payments as they are due to the plan; and
(4) The employer shall be treated as a new employer for purposes of any future application of the withdrawal liability rules in sections 4201–4225 of title IV of ERISA with respect to its participation in the plan after its reentry into the plan, except that in plans using the "direct attribution" method (section 4211(c)(4) of ERISA), the nonforfeitable benefits attributable to service with the employer shall include nonforfeitable benefits attributable to service prior to reentry that were not nonforfeitable at that time.
(e) Collection of payments due and review of non-abatement determination. The rules in part 4219, subpart C, of this chapter (relating to overdue, defaulted, and overpaid withdrawal liability) shall apply with respect to all payments required to be made under paragraphs (d)(2) and (d)(3) of this section. For this purpose, a payment required to be made under paragraph (d)(2) shall be treated as a withdrawal liability payment due on the 30th day after the date of the plan sponsor's notice under paragraph (b) of this section.
(1) Review of non-abatement determination. A plan sponsor's determination that the employer does not satisfy the requirements for abatement under this part shall be subject to plan review under section 4219(b)(2) of ERISA and to arbitration under section 4221 of ERISA, within the times prescribed by those sections. For this purpose, the plan sponsor's notice under paragraph (b) of this section shall be treated as a demand under section 4219(b)(1) of ERISA.
(2) Determination of abatement. If the plan sponsor or an arbitrator determines that the employer satisfies the requirements for abatement of its complete withdrawal liability under this part, the plan sponsor shall immediately refund the following payments (plus interest, except as indicated below, determined in accordance with §4219.31(d) of this chapter as if the payments were overpayments of withdrawal liability) to the employer in a lump sum:
(i) The amount of the employer's withdrawal liability payment or payments, without interest, due after its reentry and made by the employer.
(ii) The bond or escrow paid to the plan under paragraph (d)(1) of this section.
(iii) The amount of the employer's withdrawal liability payment or payments in excess of the bond or escrow, paid to the plan under paragraph (d)(2) of this section.
(iv) Any withdrawal liability payment made by the employer to the plan pursuant to paragraph (d)(3) of this section after the plan sponsor's notice under paragraph (b) of this section.
(a) General rule. An eligible employer that completely withdraws from a multiemployer plan and subsequently reenters the plan may, in lieu of making withdrawal liability payments due after its reentry, provide a bond to, or establish an escrow account for, the plan that satisfies the requirements of paragraph (b) of this section or any plan rules adopted under paragraph (d) of this section, pending a determination by the plan sponsor under §4207.3(b) of whether the employer satisfies the requirements for abatement of its complete withdrawal liability. An employer that applies for abatement and neither provides a bond/escrow nor pays its withdrawal liability payments remains eligible for abatement.
(b) Bond/escrow. The bond or escrow allowed by this section shall be in an amount equal to 70 percent of the withdrawal liability payments that would otherwise be due. The bond or escrow relating to each payment shall be furnished before the due date of that payment. A single bond or escrow may be provided for more than one payment due during the pendency of the plan sponsor's determination. The bond or escrow agreement shall provide that if the plan sponsor determines that the employer does not satisfy the requirements for abatement of its complete withdrawal liability under this part, the bond or escrow shall be paid to the plan upon notice from the plan sponsor to the bonding or escrow agent. A bond provided under this paragraph shall be issued by a corporate surety company that is an acceptable surety for purposes of section 412 of ERISA.
(c) Notice of bond/escrow. Concurrently with posting a bond or establishing an escrow account under paragraph (b) of this section, the employer shall notify the plan sponsor. The notice shall include a statement of the amount of the bond or escrow, the scheduled payment or payments with respect to which the bond or escrow is being furnished, and the name and address of the bonding or escrow agent.
(d) Plan amendments concerning bond/escrow. A plan may, by amendment, adopt rules decreasing the amount specified in paragraph (b) of a bond or escrow allowed under this section. A plan amendment adopted under this paragraph may be applied only to the extent that it is consistent with the purposes of ERISA.
(a) General rule. Except as provided in §4207.9 (d) and (e) (pertaining to acquisitions, mergers and other combinations), an eligible employer that completely withdraws from a multiemployer plan and subsequently reenters the plan shall have its liability for that withdrawal abated in accordance with §4207.3(c) if the employer resumes covered operations under the plan, and the number of contribution base units with respect to which the employer has an obligation to contribute under the plan for the measurement period (as defined in paragraph (b) of this section) after it resumes covered operations exceeds 30 percent of the number of contribution base units with respect to which the employer had an obligation to contribute under the plan for the base year (as defined in paragraph (c) of this section).
(b) Measurement period. If the employer resumes covered operations under the plan at least six full months prior to the end of a plan year and would satisfy the test in paragraph (a) based on its contribution base units for that plan year, then the measurement period shall be the period from the date it resumes covered operations until the end of that plan year. If the employer would not satisfy this test, or if the employer resumes covered operations under the plan less than six full months prior to the end of the plan year, the measurement period shall be the first twelve months after it resumes covered operations.
(c) Base year. For purposes of paragraph (a) of this section, the employer's number of contribution base units for the base year is the average number of contribution base units for the two plan years in which its contribution base units were the highest, within the five plan years immediately preceding the year of its complete withdrawal.
(a) General rule. For purposes of determining whether there is a partial withdrawal of an eligible employer whose liability is abated under this part upon the employer's reentry into the plan or at any time thereafter, the plan sponsor shall apply the rules in section 4205 of ERISA, as modified by the rules in this section, and section 108 of the Multiemployer Act. A partial withdrawal of an employer whose liability is abated under this part may occur under these rules upon the employer's reentry into the plan. However, a plan sponsor may not demand payment of withdrawal liability for a partial withdrawal occurring upon the employer's reentry before the plan sponsor has determined that the employer's liability for its complete withdrawal is abated under this part and has so notified the employer in accordance with §4207.3(b).
(b) Partial withdrawal—70-percent contribution decline. The plan sponsor shall determine whether there is a partial withdrawal described in section 4205(a)(1) of ERISA (relating to a 70-percent contribution decline) in accordance with the rules in section 4205 of ERISA and section 108 of the Multiemployer Act, as modified by the rules in this paragraph, and shall determine the amount of an employer's liability for that partial withdrawal in accordance with the rules in §4207.8(b).
(1) Definition of "3-year testing period." For purposes of section 4205(b)(1) of ERISA, the term "3-year testing period" means the period consisting of the plan year for which the determination is made and the two immediately preceding plan years, excluding any plan year during the period of withdrawal.
(2) Contribution base units for high base year. For purposes of section 4205(b)(1) of ERISA and except as provided in section 108(d)(3) of the Multiemployer Act, in determining the number of contribution base units for the high base year, if the five plan years immediately preceding the beginning of the 3-year testing period include a plan year during the period of withdrawal, the number of contribution base units for each such year of withdrawal shall be deemed to be the greater of—
(i) The employer's contribution base units for that plan year; or
(ii) The average of the employer's contribution base units for the three plan years preceding the plan year in which the employer completely withdrew from the plan.
(c) Partial withdrawal—partial cessation of contribution obligation. The plan sponsor shall determine whether there is a partial withdrawal described in section 4205(a)(2) of ERISA (relating to a partial cessation of the employer's contribution obligation) in accordance with the rules in section 4205 of ERISA, as modified by the rules in this paragraph, and section 108 of the Multiemployer Act. In making this determination, the sponsor shall exclude all plan years during the period of withdrawal. A partial withdrawal under this paragraph can occur no earlier than the plan year of reentry. If the sponsor determines that there was a partial withdrawal, it shall determine the amount of an employer's liability for that partial withdrawal in accordance with the rules in §4207.8(c).
(a) General. When an eligible employer that has had its liability for a complete withdrawal abated under this part completely withdraws from the plan, the employer's liability for that subsequent withdrawal shall be determined in accordance with the rules in sections 4201–4225 of title IV, as modified by the rules in this section, and section 108 of the Multiemployer Act. In the case of a combination described in §4207.9(d), the modifications described in this section shall be applied only with respect to that portion of the eligible employer that had previously withdrawn from the plan. In the case of a combination described in §4207.9(e), the modifications shall be applied separately with respect to each previously withdrawn employer that comprises the eligible employer. In addition, when a plan has abated the liability of a reentered employer, if the plan uses either the "presumptive" or the "direct attribution" method (section 4211(b) or (c)(4), respectively) for allocating unfunded vested benefits, the plan shall modify those allocation methods as described in this section in allocating unfunded vested benefits to any employer that withdraws from the plan after the reentry.
(b) Allocation of unfunded vested benefits for subsequent withdrawal in plans using "presumptive" method. In a plan using the "presumptive" allocation method under section 4211(b) of ERISA, the amount of unfunded vested benefits allocable to a reentered employer for a subsequent withdrawal shall equal the sum of—
(1) The unamortized amount of the employer's allocable shares of the amounts described in section 4211(b)(1), for the plan years preceding the initial withdrawal, determined as if the employer had not previously withdrawn;
(2) The sum of the unamortized annual credits attributable to the year of the initial withdrawal and each succeeding year ending prior to reentry; and
(3) The unamortized amount of the employer's allocable shares of the amounts described in section 4211(b)(1)(A) and (C) for plan years ending after its reentry. For purposes of paragraph (b)(2), the annual credit for a plan year is the amount by which the employer's withdrawal liability payments for the year exceed the greater of the employer's imputed contributions or actual contributions for the year. The employer's imputed contributions for a year shall equal the average annual required contributions of the employer for the three plan years preceding the initial withdrawal. The amount of the credit for a plan year is reduced by 5 percent of the original amount for each succeeding plan year ending prior to the year of the subsequent withdrawal.
(c) Allocation of unfunded vested benefits for subsequent withdrawal in plans using "modified presumptive" or "rolling-5" method. In a plan using either the "modified presumptive" allocation method under section 4211(c)(2) of ERISA or the "rolling-5" method under section 4211(c)(3), the amount of unfunded vested benefits allocable to a reentered employer for a subsequent withdrawal shall equal the sum of—
(1) The amount determined under section 4211 (c)(2) or (c)(3) of ERISA, as appropriate, as if the date of reentry were the employer's initial date of participation in the plan; and
(2) The outstanding balance, as of the date of reentry, of the unfunded vested benefits allocated to the employer for its previous withdrawal (as defined in paragraph (c)(2)(i) of this section) reduced as if that amount were being fully amortized in level annual installments, at the plan's funding rate as of the date of reentry, over the period described in paragraph (c)(2)(ii), beginning with the first plan year after reentry.
(i) The outstanding balance of the unfunded vested benefits allocated to an employer for its previous withdrawal is the excess of the amount determined under section 4211 (c)(2) or (c)(3) of ERISA as of the end of the plan year in which the employer initially withdrew, accumulated with interest at the plan's funding rate for that year, from that year to the date of reentry, over the withdrawal liability payments made by the employer, accumulated with interest from the date of payment to the date of reentry at the plan's funding rate for the year of entry.
(ii) The period referred to in paragraph (c)(2) for plans using the modified presumptive method is the greater of five years, or the number of full plan years remaining on the amortization schedule under section 4211(c)(2)(B)(i) of ERISA. For plans using the rolling-5 method, the period is five years.
(d) Adjustments applicable to all employers in plans using "presumptive" method. In a plan using the "presumptive" allocation method under section 4211(b) of ERISA, when the plan has abated the withdrawal liability of a reentered employer pursuant to this part, the following adjustments to the allocation method shall be made in computing the unfunded vested benefits allocable to any employer that withdraws from the plan in a plan year beginning after the reentry:
(1) The sum of the unamortized amounts of the annual credits of a reentered employer shall be treated as a reallocated amount under section 4211(b)(4) of ERISA in the plan year in which the employer reenters.
(2) In the event that the 5-year period used to compute the denominator of the fraction described in section 4211 (b)(2)(E) and (b)(4)(D) of ERISA includes a year during the period of withdrawal of a reentered employer, the contributions for a year during the period of withdrawal shall be adjusted to include any actual or imputed contributions of the employer, as determined under paragraph (b) of this section.
(e) Adjustments applicable to all employers in plans using "direct attribution" method. In a plan using the "direct attribution" method under section 4211(c)(4) of ERISA, when the plan has abated the withdrawal liability of a reentered employer pursuant to this part, the following adjustments to the allocation method shall be made in computing the unfunded vested benefits allocable to any employer that withdraws from the plan in a plan year beginning after the reentry:
(1) The nonforfeitable benefits attributable to service with a reentered employer prior to its initial withdrawal shall be treated as benefits that are attributable to service with that employer.
(2) For purposes of section 4211(c)(4)(D)(ii) and (iii) of ERISA, withdrawal liability payments made by a reentered employer shall be treated as contributions made by the reentered employer.
(f) Plans using alternative allocation methods under section 4211(c)(5). A plan that has adopted an alternative method of allocating unfunded vested benefits pursuant to section 4211(c)(5) of ERISA and part 4211 of this chapter shall adopt by plan amendment a method of determining a reentered employer's allocable share of the plan's unfunded vested benefits upon its subsequent withdrawal. The method shall treat the reentered employer and other withdrawing employers in a manner consistent with the treatment under the paragraph(s) of this section applicable to plans using the statutory allocation method most similar to the plan's alternative allocation method.
(g) Adjustments to amount of annual withdrawal liability payments for subsequent withdrawal. For purposes of section 4219(c)(1)(C)(i)(I) and (ii)(I) of ERISA, in determining the amount of the annual withdrawal liability payments for a subsequent complete withdrawal, if the period of ten consecutive plan years ending before the plan year in which the withdrawal occurs includes a plan year during the period of withdrawal, the employer's number of contribution base units, used in section 4219(c)(1)(C)(i)(I), or the required employer contributions, used in section 4219(c)(1)(C)(ii)(I), for each such plan year during the period of withdrawal shall be deemed to be the greater of—
(1) The employer's contribution base units or the required employer contributions, as applicable, for that year; or
(2) The average of the employer's contribution base units or of the required employer contributions, as applicable, for those plan years not during the period of withdrawal, within the ten consecutive plan years ending before the plan year in which the employer's subsequent complete withdrawal occurred.
(a) General. When an eligible employer that has had its liability for a complete withdrawal abated under this part partially withdraws from the plan, the employer's liability for that subsequent partial withdrawal shall be determined in accordance with the rules in sections 4201–4225 of ERISA, as modified by the rules in §4207.7 (b) through (g) of this part and the rules in this section, and section 108 of the Multiemployer Act.
(b) Liability for a 70-percent contribution decline. The amount of an employer's liability under section 4206(a) (relating to the calculation of liability for a partial withdrawal), section 4208 (relating to the reduction of liability for a partial withdrawal) and section 4219(c)(1) (relating to the schedule of partial withdrawal liability payments) of ERISA, for a subsequent partial withdrawal described in section 4205(a)(1) of ERISA (relating to a 70-percent contribution decline) shall be modified in accordance with the rules in this paragraph.
(1) Definition of "3-year testing period." For purposes of sections 4206(a) and 4219(c)(1) of ERISA, and paragraphs (b)(2)—(b)(4) of this section, the term "3-year testing period" means the period consisting of the plan year for which the determination is made and the two immediately preceding plan years, excluding any plan year during the period of withdrawal.
(2) Determination date of section 4211 allocable share. For purposes of section 4206(a)(1)(B) of ERISA, the amount determined under section 4211 shall be determined as if the employer had withdrawn from the plan in a complete withdrawal on the last day of the first plan year in the 3-year testing period or the last day of the plan year in which the employer reentered the plan, whichever is later.
(3) Calculation of fractional share of section 4211 amount. For purposes of sections 4206(a)(2)(B)(ii) and 4219(c)(1)(E)(ii) of ERISA, if the five plan years immediately preceding the beginning of the 3-year testing period include a plan year during the period of withdrawal, then, in determining the denominator of the fraction described in section 4206(a)(2), the employer's contribution base units for each such year of withdrawal shall be deemed to be the greater of—
(4) Contribution base units for high base year. If the five plan years immediately preceding the beginning of the 3-year testing period include a plan year during the period of withdrawal, then for purposes of section 4208 (a) and (b)(1) of ERISA, the number of contribution base units for the high base year shall be the number of contribution base units determined under paragraph (b)(3) of this section.
(c) Liability for partial cessation of contribution obligation. The amount of an employer's liability under section 4206(a) (relating to the calculation of liability for a partial withdrawal) and section 4219(c)(1) (relating to the amount of the annual partial withdrawal liability payments) of ERISA, for a subsequent partial withdrawal described in section 4205(a)(2) of ERISA (relating to a partial cessation of the contribution obligation) shall be modified in accordance with the rules in this paragraph. For purposes of sections 4206(a)(2)(B)(i) and 4219(c)(1)(E)(ii) of ERISA, if the five plan years immediately preceding the plan year in which the partial withdrawal occurs include a plan year during the period of withdrawal, the denominator of the fraction described in section 4206(a)(2) shall be determined in accordance with the rule set forth in paragraph (b)(3) of this section.
(a) Employer that has withdrawn and reentered the plan before the effective date of this part. This part shall apply, in accordance with the rules in this paragraph, with respect to an eligible employer that completely withdraws from a multiemployer plan after September 25, 1980, and is performing covered work under the plan on the effective date of this part. Upon the application of an employer described in the preceding sentence, the plan sponsor of a multiemployer plan shall determine whether the employer satisfies the requirements for abatement of its complete withdrawal liability under this part. Pending the plan sponsor's determination, the employer may provide the plan with a bond or escrow that satisfies the requirements of §4207.4, in lieu of making its withdrawal liability payments due after its application for an abatement determination. The plan sponsor shall notify the employer in writing of its determination and the consequences of its determination as described in §4207.3 (c) or (d) and (e), as applicable. If the plan sponsor determines that the employer qualifies for abatement, only withdrawal liability payments made prior to the employer's reentry shall be retained by the plan; payments made by the employer after its reentry shall be refunded to the employer, with interest on those made prior to the application for abatement, in accordance with §4207.3(e)(2). If a bond or escrow has been provided to the plan in accordance with §4207.4, the plan sponsor shall send a copy of the notice to the bonding or escrow agent. Sections 4207.6 through 4207.8 shall apply with respect to the employer's subsequent complete withdrawal occurring on or after the effective date of this part, or partial withdrawal occurring either before or after that date. This paragraph shall not negate reasonable actions taken by plans prior to the effective date of this part under plan rules implementing section 4207(a) of ERISA that were validly adopted pursuant to section 405 of the Multiemployer Act.
(b) Employer with multiple complete withdrawals that has reentered the plan before effective date of this part. If an employer described in paragraph (a) of this section has completely withdrawn from a multiemployer plan on two or more occasions before the effective date of this part, the rules in paragraph (a) of this section shall be applied as modified by this paragraph.
(1) The plan sponsor shall determine whether the employer satisfies the requirements for abatement under §4207.5 based on the most recent complete withdrawal.
(2) If the employer satisfies the requirements for abatement, the employer's liability with respect to all previous complete withdrawals shall be abated.
(3) If the liability is abated, §§4207.6 and 4207.7 shall be applied as if the employer's earliest complete withdrawal were its initial complete withdrawal.
(c) Employer with multiple complete withdrawals that has not reentered the plan as of the effective date of this part. If an eligible employer has completely withdrawn from a multiemployer plan on two or more occasions between September 26, 1980, and the effective date of this part and is not performing covered work under the plan on the effective date of this regulation, the rules in this part shall apply, subject to the modifications specified in paragraphs (b)(1)—(b)(3) of this section, upon the employer's reentry into the plan.
(d) Combination of withdrawn employer with contributing employer. If a withdrawn employer merges or otherwise combines with an employer that has an obligation to contribute to the plan from which the first employer withdrew, the combined entity is the eligible employer, and the rules of §4207.5 shall be applied—
(1) By subtracting from the measurement period contribution base units the contribution base units for which the non-withdrawn portion of the employer was obligated to contribute in the last plan year ending prior to the combination;
(2) By determining the base year contribution base units solely by reference to the contribution base units of the withdrawn portion of the employer; and
(3) By using the date of the combination, rather than the date of resumption of covered operations, to begin the measurement period.
(e) Combination of two or more withdrawn employers. If two or more withdrawn employers merge or otherwise combine, the combined entity is the eligible employer, and the rules of §4207.5 shall be applied by combining the number of contribution base units with respect to which each portion of the employer had an obligation to contribute under the plan for its base year. However, the combined number of contribution base units shall not include contribution base units of a withdrawn portion of the employer that had fully paid its withdrawal liability as of the date of the resumption of covered operations.
(a) General rule. Subject to the approval of the PBGC, a plan may, by amendment, adopt rules for the reduction or waiver of complete withdrawal liability under conditions other than those specified in §§4207.5 and 4207.9 (c) and (d), provided that such conditions relate to events occurring or factors existing subsequent to a complete withdrawal year. The request for PBGC approval shall be filed after the amendment is adopted. A plan amendment under this section may not be put into effect until it is approved by the PBGC. However, an amendment that is approved by the PBGC may apply retroactively to the date of the adoption of the amendment. PBGC approval shall also be required for any subsequent modification of the amendment, other than repeal of the amendment. Sections 4207.6, 4207.7, and 4207.8 shall apply to all subsequent partial withdrawals after a reduction or waiver of complete withdrawal liability under a plan amendment approved by the PBGC pursuant to this section.
(b) Who may request. The plan sponsor, or a duly authorized representative acting on behalf of the plan sponsor, shall sign and submit the request.
(c) Where to file. See §4000.4 of this chapter for information on where to file.
(d) Information. Each request shall contain the following information:
(1) The name and address of the plan for which the plan amendment is being submitted and the telephone number of the plan sponsor or its duly authorized representative.
(2) The nine-digit Employer Identification Number (EIN) assigned to the plan sponsor by the IRS and the three-digit Plan Identification Number (PN) assigned to the plan by the plan sponsor, and, if different, the EIN and PN last filed with the PBGC. If no EIN or PN has been assigned, that should be indicated.
(3) A copy of the executed amendment, including—
(i) The date on which the amendment was adopted;
(ii) The proposed effective date; and
(iii) The full text of the rules on the reduction or waiver of complete withdrawal liability.
(4) A copy of the most recent actuarial valuation report of the plan.
(5) A statement certifying that notice of the adoption of the amendment and of the request for approval filed under this section has been given to all employers that have an obligation to contribute under the plan and to all employee organizations representing employees covered under the plan.
(e) Supplemental information. In addition to the information described in paragraph (d) of this section, a plan may submit any other information that it believes it pertinent to its request. The PBGC may require the plan sponsor to submit any other information that the PBGC determines it needs to review a request under this section.
(f) Criteria for PBGC approval. The PBGC shall approve a plan amendment authorized by paragraph (a) of this section if it determines that the rules therein are consistent with the purposes of ERISA. An abatement rule is not consistent with the purposes of ERISA if—
(1) Implementation of the rule would be adverse to the interest of plan participants and beneficiaries; or
(2) The rule would increase the PBGC's risk of loss with respect to the plan.
(Approved by the Office of Management and Budget under control number 1212–0044)
[61 FR 34088, July 1, 1996, as amended at 68 FR 61355, Oct. 28, 2003]
(a) Method of filing. The PBGC applies the rules in subpart A of part 4000 of this chapter to determine permissible methods of filing with the PBGC under this part.
(b) Method of issuance. The PBGC applies the rules in subpart B of part 4000 of this chapter to determine permissible methods of issuance under this part.
(c) Date of issuance. The PBGC applies the rules in subpart C of part 4000 of this chapter to determine the date that an issuance under this part was provided.
[68 FR 61355, Oct. 28, 2003]


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Being a feminist in conservative Aligarh Muslim University
10 min read . Updated: 29 Apr 2019, 11:11 PM IST Ashwaq Masoodi
Women in the main campus, as well as the Women's College, are predominantly dressed in abayas, burqas, or some form of hijab (PTI)
What is happening in one of our oldest universities is representative of a wider movement across Indian campuses
Aligarh: At 4.50pm, just 10 minutes before the university administration's doors shut for the day, over 30 students of the Women's College of Aligarh Muslim University (AMU) gathered on the stairs leading up to the registrar office. The group spread itself out on the stairway and locked all the entrances. Soon, the students had barricaded the building and taken everyone by surprise. The slogans then began to ring: "RSS (Rashtriya Swayamsevak Sangh) murdabad, chaatra-ekta zindabad (Down with RSS. Long live student unity). Three days earlier, on 12 February, a clash between Republic TV staffers and some college students had resulted in sedition charges against 14 male students (the sedition charges were dropped later).
Outside the registrar building, male students stood in solidarity with the women, asking them not to give up. The administration, on its part, called the wardens. Since the women were all hostel residents, the wardens are considered to be their natural guardians—an assumption that irked the women even more, since most of them are over 18 years. Once it became clear that the women wouldn't budge, the parents were contacted. The first call went to students' union president Afreen Fatima's father, who responded by saying: "Accept her demands and she will move."
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Some parents, however, asked their daughters to go back to their hostels, and they obeyed. But the majority of the students were angry because this wasn't the first time such an incident had happened here. From the (Muhammad Ali) Jinnah portrait controversy, to efforts to remove the word "Muslim" from the university's name, to attempts at labelling the university a hub of terrorists, a series of incidents had over the years catapulted the campus into the middle of a fast engulfing culture war. The women had seen enough. On that day, they were not ready to relent.
The building remained locked till 12.30am. The wardens, a few teachers, the non-teaching staff, and the sloganeering young women were all holed up inside together.
"We didn't plan it in advance," says 20-year-old Fatima. "I know this shouldn't be something that we as a union should be proud of, but it was a movement we managed all by ourselves. It needed to be done because the administration was silent," she adds.
In February, over 30 students of the Women's College of Aligarh Muslim University gathered on the stairs leading up to the registrar office and put the campus on a lockdown till midnight (PTI)
While the immediate trigger might have been the "unjust" sedition charges, and the implication of being "anti-nationals", the anger was built up over many months—via an endless set of rules that govern the lives of these young women. The lockdown broke an important rule. For those living in Abdullah Hall (female-only residential facility), 5.00pm was "curfew time". The next day, the provost called some parents and told them that their girls were found "mingling with boys at night". The protesting women, who understand the politics of language, got the underlying meaning, and called a general body meeting seeking the provost's resignation for maligning their character.
"The idea was to at least get him to call our parents again and say sorry," says Fatima. And that happened. The next day, the university gave it in writing that the disciplinary committee would sit and decide on the suspension of four students and also take action against the goons who allegedly entered the campus with guns along with the Republic TV crew.
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The lockdown is now part of campus lore and has joined a long list of other marquee moments. In 2014, students from the Women's College stepped into the university's central library, Maulana Azad Library, for the first time since the 1960s when they were barred from accessing it due to an "infrastructure issue". AMU's girls' hostels that permitted only one-day outings for women now allow women to go out thrice a week. This March, the Women's College hosted its first-ever Women Leadership Summit. The institution now has a women's field hockey team.
What is happening on the campus of one of India's oldest universities in the western edge of Uttar Pradesh is representative of a wider movement being led by young women who are dragging society by the scruff and asking questions about a series of "that's how it is done" rules. From the University of Delhi and Banaras Hindu University to Panjab University, something is afoot. Women have always resisted patriarchal attempts to view the university as a safe transit point between the father and the husband. But the voices of resistance are growing louder and more public. Pinjra tod (break the locks) is more of a norm than a fringe. On the campus lawns in Aligarh, references to iconic former students like feminist Urdu writer Ismat Chughtai are common. But what does it mean to be a feminist in Aligarh today, at a moment when religion and student life have become inextricably linked to national politics?
Shades of feminism
The town of Aligarh is often reflexively conservative like most small towns in the country. Women in the main campus, as well as the Women's College, are predominantly dressed in abayas, burqas, or some form of hijab, giving an impression that religion dominates their lives even within the campus. But attire is a poor indicator of outlook. Many of the women are part of music bands, the hockey team, and the drama club. There are even a few who are part of a satanic cult.
The women have private lives which are not on display to a casual observer—they read nihilist literature; they have read the Bronte sisters and Virginia Woolf; and they have all devoured Albert Camus and Saadat Hasan Manto. They say literature has the potential to change even those ideas that one might have thought are lifelong beliefs. Some of them are part of a feminist group within the campus called Qafila, which was formed after the issue of triple talaq was raised by the ruling government. While the practice must obviously go, they say, it is naïve to not look at the "motive" behind. Most of them are politically aware, speak English fluently, dream and aspire like young people of their age elsewhere, and they do all this with the hijab on.
"What's the big deal, it is just a costume. A piece of fabric. Just move on," says Zehra Naqvi, a 19-year-old student of social work. Zehra is a part of the drama club and her plays consciously focus on gender issues. Recently, her team did a play on the controversial issue of marital rape, raising many eyebrows. They were asked to tone it down a little, but they stuck to the script. As for the hijab, she says when it doesn't "go with her role", she takes it off.
Lubna Irfan, 25, who doesn't wear either a burqa or a hijab, says while religion may be a reason for some, the context of the hijab has changed in the current political climate. "Now, it has become an instrument of protest against the right-wing Hindutva forces, or a way to assert your identity."
Wearing hijab to assert the identity and as an instrument of political protest seems to be a common thread running across the university. And yet, 22-year-old Zainab Naqvi, a student of history, says if you are a Muslim woman wearing a hijab, you are left with absolutely no "allies". "People keep calling me a hypocrite. They say how can I be a feminist and carry this instrument of patriarchy on my head. Don't tell me liberation comes only in a certain dress code. People like me are pigeonholed as oppressed and uncool, not only by other religions but also by the self-styled Muslim liberals," says Zainab.
Those times, those women
Ismat Chughtai and Rashid Jahan are names that instantly come up when the discussion veers towards women who attended the institution. Both were fiery, progressive writers and both were feminists. After them, the women of AMU for decades were imagined through the images of these two: in bob cuts, wearing sleeveless blouses and khadi sarees—a sight seldom seen in the university now. In those days, there were women teachers in the institution who would teach, while simultaneously puffing on their cigarettes, says Rahat Abrar, former spokesperson of AMU.
Then, things changed. Competitive communalism, rise in identity politics, rising majoritarianism, the emergence of a neo-Wahhabism—depending on who you are asking—are the reasons behind the rise of this overt expression of religious identity. But M. Mohibul Haque, associate professor of political science, says, "As Muslims are being pushed to the wall, religion is becoming their recourse."
Entering Abdullah Hall, a series of posters like "War against vulgarity" greet you. It is part of the Al Haya Min-Allah campaign—to "promote moral values". "These are just fringe groups, with hardly any support. But they exist, and why not?" asks Raunak Shahi, a postgraduate student of West Asian studies. "In a democracy, just like we are expressing our opinion, they can also express theirs, right? Diversity is fine as long as we don't think our way is the only right way and force it on others."
Most students say they don't even look at the posters, but they are there in Abdullah Hall—an area where the undergraduate women spend most of their time. Abdullah Hall is like a colony of its own. It has a fruit seller, a grocery store, a stationery shop, a basketball court, an auditorium. "What is this if not restricting our movement? It seems like the idea is to provide everything inside so that girls wouldn't have to step out. In this way, the culture of the campus will supposedly be safe," says Naba Naseem, a second-year student, and former president of the women's union. When she won the election in 2017, Naseem along with a few girls carried out a bullet bike rally around the campus. "The idea was to claim public spaces through a medium considered so masculine," she says. It was during her tenure that the outing days were increased from one to three. "There are some women who actually asked why do we even need more outing days. Some of us had to explain that the issue is not about whether we use all the outing days or not. The issue is: why are we barred."
Escaping the male gaze
AMU was established in 1875 by Sir Syed Ahmad Khan to impart western education to Muslims. Aligarh, which before that was inconspicuous, both politically and architecturally, became known for a university that came to symbolize the aspirations of the Muslim community. The idea was radical at that time. While not being averse to female education on principle, Sir Syed did not want this idea to derail his main project.
"He succumbed to the prevailing patriarchy for pragmatic reasons. Otherwise, he would not have been able to raise funds," says Mohammad Sajjad, professor, department of history.
It was only after his death that the girls' school, later college, was founded by younger men in the movement. The move was feared by both Hindus and Muslims in the town who thought this would lead to "immorality". There were palkis that carried the women to and fro from school to homes. In fact, there always was a "chilman" (curtain) between the teacher and the students, since in most cases the teacher was a male.
Even Papa Miyan, as the founder of the college Sheikh Abdullah was called, spoke to the women through a purdah. It took a teenager, Ismat Chughtai, to raise her voice and say: "If he is our father, why do we need the purdah." And from then onwards, Abdullah removed the curtain.
Abdullah's own daughter, Rashid Jahan, was one of the four authors of a polemical collection of stories, Angaarey, which provoked outrage in 1932 with its attack on religious conservatism and British colonialism, and was banned in March 1933. But it led to the formation of the Progressive Writers' Association, which revolutionized Urdu literature.
The issues have changed, but the battles remain. The students say the last few years have been particularly hard for AMU. Feminism informs their fight against arbitrary exercise of power of all kinds. But in the middle of an important national election, the sprawling lawns of AMU remain unnaturally quiet on most days.
There is an unspoken understanding among the students that "they" are waiting for this university to react, for "them" to find another reason to attack the university again. And even as these women talk bravely about their rights, at a time when "their group identity is under threat", they feel the constant burden of having to balance between asking for their rights and safeguarding their religious identity.
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text:
Q: How to change the file name to be downloaded Here is I have the result:
<result name="success" type="stream">
   <param name="contentDisposition">attachment;filename="${fileName}"</param>
</result>

How it works now: if my fileName is raghu.txt in DB it will be downloaded as raghu.txt.
What I want: regardless of fileName the output name should be ravi.txt.

A: Replace ${fileName} with a fixed string:
<result name="success" type="stream">
   <param name="contentDisposition">attachment;filename="ravi.txt"</param>
</result>

A: Try in your action
public String getFileName() {
  return "ravi.txt";
}

When result is executed it will get the dynamic parameter via this method, and it will return the value wanted. But, it's only to show you how dynamic parameters work, actually if the configuration used the dynamic parameter you should modify the action code and setFileName("ravi.txt"); before the result code is returned. Then you can remain the normal getter.

redpajama_set_name: RedPajamaStackExchange


* Filters the returned array of update data for plugins, themes, and WordPress core.
*     @type array   $counts       An array of counts for available plugin, theme, and WordPress updates.
*     @type string  $update_title Titles of available updates.
* @param array $titles An array of update counts and UI strings for available updates.


DEC has received a Brownfield Cleanup Program (BCP) application and Draft Remedial Investigation Work Plan for a site known as the Former Newsday Facility, site ID #C152256. This site is located in the Hamlet of Melville, within the County of Suffolk, and is located at 235 Pinelawn Road. Public comments about the application and draft work plan must be submitted by April 26, 2019.
DEC has received a Brownfield Cleanup Program (BCP) application and Draft Remedial Investigation Work Plan for a site known as the Kissena Center Site, site ID #C241231. This site is located in the neighborhood of Flushing, within the County of Queens, and is located at 46-15 to 46-31 Kissena Boulevard. Public comments about the application and draft work plan must be submitted by April 26, 2019.
The Hudson River Estuary's Trees for Tribs (tributaries) program will kick-off the spring planting season with a "Potting Up" event in celebration of Arbor Day on Friday, April 26, from 9 a.m. to 4 p.m. at DEC's Regional Office, 21 South Putt Corners Road, New Paltz. Volunteers are welcome to join DEC staff in potting up thousands of bare-root seedlings that will be used in the Trees for Tribs program.
Hudson River Estuary Trees for Tribs plantings take place throughout the Hudson Valley in May and September. Municipalities, environmental organizations, land trusts, watershed groups, and schools participate and volunteer. All ages are welcome, but younger volunteers must be accompanied by an adult. On-site training is provided.
The New York State Tree Nursery provides the plants, which are native, New York seed-sourced riparian species, ideal for flood and erosion-prone areas. A list of state Trees for Tribs programs in other watersheds, as well as planting projects and volunteer opportunities, are available on the DEC website. To learn more about Hudson River Estuary Trees for Tribs or watch a video about the program, visit DEC's Hudson Estuary Trees for Tribs website.
The annual Arbor Day observance promotes tree plantings and tree care to highlight the importance of trees to the environment, economy, and overall quality of life. Now celebrating its 11th year, 7,000 Hudson Estuary Trees for Tribs volunteers have planted 50,000 shrubs and trees on 108 acres at 300 streamside sites.
Volunteers are invited to join DEC staff in potting up thousands of bare-root seedlings that will be used in the Trees for Tribs (tributaries) program in the Hudson Valley. The New York State Tree Nursery provides the plants, which are native, New York seed-sourced riparian species, ideal for flood and erosion-prone areas. To volunteer to help with potting up, please RSVP to HudsonEstuaryTFT@dec.ny.gov.
Come join us on a trail as we learn how to be citizen scientists and record squirrel sightings in the preserve. Once you've learned, you can do this at home too. For children ages 8 and older.
Celebrate John James Auburn's birthday by birding in the woods! Incorporate technology with birding and learn about eBird and the Merlin bird ID app. For children ages 8 and older.


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5 total posts. Showing results 1 - 5.
Diane Mockridge
Ph.D. in History, Duke University
M.A. in History, Duke University
B.A. in Medieval Studies, The City College, New York City
Barbara McGowan
Ph.D. in American culture and history, University of Michigan, Ann Arbor
M.A. in American culture, University of Michigan, Ann Arbor
B.A. in history and philosophy, The Catholic University of America
Rebecca Berens Matzke
Ph.D. in modern British history, modern European history, United States diplomatic history, Cornell University
M.A. in history, Cornell University
B.A. in history and English, University of Nebraska
Hi! I'm Professor Matzke, and I've taught history at Ripon College since 2003. While my PhD is in the history of modern Britain and Europe, I teach a variety of courses, including World History, the Cold War, and World War I, and Catalyst classes. I really enjoy teaching Public History, in which students think critically about all the ways non-academics learn about history (including museums and movies) and learn skills to create their own special public history projects. My scholarly interests include the role of Britain's naval power in its foreign policy in the 19th century, British propaganda to the U.S. in World War I, and the reception of Atlas missiles in Nebraska during the Cold War. I love history, and I hope my enthusiasm makes my students love history as well!
Sarah Frohardt-Lane
Ph.D., University of Illinois, Urbana-Champaign
B.A., Swarthmore College
Brian Bockelman
Ph.D., in History, Brown University
A.M., in History, Brown University
A.B.,in Religion, Dartmouth College
Hi! I grew up in Lincoln, Nebraska (about 25 miles from Prof. Matzke!) and did my studies in New England and abroad before coming to Ripon in 2008. I am a specialist in Latin American history (Mexico, Brazil, Cuba, etc.) but also teach a wide variety of courses at Ripon, from historical methods to the history of cartography to the history of the modern world as seen through the evolution of soccer, the global game. Someday I'll get brave enough to offer a class on Japan, a side interest ever since a high school friend moved there. My research and writing focus on the intellectual, cultural, and environmental history of modern Argentina, which has some surprising similarities to our country, especially Chicagoland and the greater Midwest. These days I live in Madison with my wife Emma (a history professor at Northern Illinois University), son Teddy, and annoying cat Basia.


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Redlands Bowl Summer Music series heads toward…
Redlands Bowl Summer Music series heads toward final show
Led by founder-director Curtiss Allen Sr., the Redlands Fourth-of-July Band performs "Music for Our City 125th" during the 90th Summer Music Festival at the Redlands Bowl on Aug. 20, 2013. (John Valenzuela/Staff Photographer)
PUBLISHED: August 21, 2013 at 12:00 a.m. | UPDATED: August 29, 2017 at 7:08 a.m.
REDLANDS >> As the Redlands Bowl Summer Music Festival series winds down, the bowl heated up on Tuesday night with the Fourth-of-July Band.
Under a blue moon — the second full moon in August — Curtiss Allen Sr. led the patriotic tribute.
Friday marks the final performance of the series, which will feature guest piano soloist Yana Reznik as well as a fireworks finale conducted by Maestro Frank Fetta.
The show will get under way at 8:15 p.m. at the Redlands Bowl, at Smiley Park, off Brookside Avenue between Eureka and Grant streets.


The council has said crime and disorder hot-spots could be "gated" off as new powers are brought in to clamp down on anti-social behaviour.
Kirklees Council is consulting on Public Space Protection orders which would bring in tougher rules and allow it to dish out £100 on the spot fines to people up to no good.
Some back-alleys and isolated lanes have already been gated off and the council is thought to be considering restricting access to other hot-spots that attract anti-social behaviour.
Physical gates are already in use at alleys between Alder Street and Calton Street, near Huddersfield town centre, and the council has said boulders or bollards can also be used where appropriate to prevent people or vehicles congragating.
Gates on alleys between Alder St and Calton St, Fartown.
The new powers will also be used to bring in controlled alcohol zones in Huddersfield town centre, Dewsbury town centre, Batley town centre, Marsden village and Slaithwaite village – the latter two to tackle problems associated with the Ale Trail.
Tougher rules for dog owners could also be implemented with more than 100 "dog exclusion zones" identified.
Dog owners will be forced to keep their dogs on leads in more places, including roads, pavements, car parks and other council land such as allotments, cemeteries, schools and sports grounds.
An order requiring dogs to be on leads at Castle Hill between March and August is being considered to protect nesting birds.
Dog wardens and rangers will have the powers to make owners put their dog on a lead.
It will also be an offence for dog owners and walkers not to carry a bag or something else for picking up dog mess whilst in control of a dog in areas where removal of fouling is in force.
The new rules will also facilitate the banning of dogs from children's play areas, paddling pools, multi-use games areas, skate parks, tennis and ball courts and some Kirklees maintained school grounds, where requested by the head teacher.
A consultation has been launched which will run for eight weeks to August 28.
Members of the public can complete an online questionnaire or attend drop-in sessions at Batley Library (July 19, 10am - 12pm), Dewsbury Library (July 20,1pm - 3pm), Huddersfield Library (July 21, 10am - 12pm) or Holmfirth Library (July 21, 2pm - 4pm).
Comments can be emailed to PSPO@kirklees.gov.uk or sent by post to PSPO, Streetscene Action Team, Flint Street, Fartown, Huddersfield, HD1 6LG.


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Ulla Lohmann and Sebastian "Basti" Hofmann are a team, professionally and personally. Since 2011, they are married and live in Hohenschaeftlarn near Lake Starnberg south of Munich.
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The Hotel Splendido boasts 69 elegant rooms, including 39 suites and junior suites. Many rooms have private terraces looking out on an enchanting panorama. The décor is designed to capture and reflect the vivid, sundrenched colours of the surrounding natural vistas.
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A mentally ill African-American man was shot by Dallas police officers last summer when he did not drop a screwdriver he was holding.
The family of the victim has released the footage from an officer's body camera to the public.
38-year-old Jason Harrison suffered from bipolar disorder and schizophrenia, and his mother had called for help in taking him to the local hospital after he had stopped taking his medication.
In the released video, Harrison's mother answers the door, and Harrison comes along behind her, holding a screwdriver. The officers, who appear in the video to be white, demand that he drop the tool and seconds later fire several shots.
In October, Harrison's family filed a federal civil rights lawsuit in which they claim that Harrison did not pose a threat. Dallas Police Department spokesman Lieutenant Jose Garcia said that the Dallas County District Attorney's Office had been sent the case and that a lawyer for the officers said they feared for their lives.
The two officers involved, John Rodgers and Andrew Hutchins, are back on duty. But for Harrison's family, the pain is still present.


Altaria in game: 511 Who?
Important notice! Pokemon Altaria is a fictional character of humans.
Altaria's first major role was in Sky High Gym Battle!. Ash's Grovyle battled against one in Ash's Gym battle against Winona, the Gym Leader of Fortree Gym.
An Altaria belonging to Drake of the Hoenn Elite Four appeared in Vanity Affair where it battled against Ash's Grovyle.
Another flock of Altaria and Swablu was seen in Pokémon Ranger - Deoxys' Crisis! (Part 1). The Altaria's sense of direction had gone haywire, so Solana captured one of them to put them back in order.
Grandma Wilma was training an Altaria that appeared in A Meteoric Rise to Excellence!.
An Altaria under the ownership of Nando appeared in Last Call — First Round! participating in the Performance Stage of the Sinnoh Grand Festival. It performed along with a Kricketot and helped Nando advance to the Contest Battles.
Two Altaria appeared in the flashback in Drayden Versus Iris: Past, Present, and Future!: one as a Pokémon students from the Opelucid Academy could borrow to learn how to battle, and the other as one of the Pokémon Iris befriended.
A Trainer's Altaria appeared in A Relay in the Sky! participating in the Pokémon Sky Relay.
An Altaria appeared in A League of His Own! under the ownership of Titus. It was used in the Lumiose Conference, but was easily defeated after Ash's Greninja transformed into Ash-Greninja.
Altaria first appeared in Jirachi: Wish Maker. It was one of the Pokémon that lived in Forina, Jirachi's home.
There were some Altaria in the flock that an injured Swablu belonged to, in True Blue Swablu.
Altaria appeared in the opening of Destiny Deoxys.
Altaria had a cameo appearance in Lucario and the Mystery of Mew. It could be seen in a flock with some Swablu, living in the Tree of Beginning.
A group of Altaria, Sentret, Furret, Shroomish, and Swablu helped Pokémon Ranger Jack Walker when he was a young boy in a blizzard as seen in a flashback in Pokémon Ranger and the Temple of Sea.
An Altaria appeared in Not on MY Watch Ya Don't! under the ownership of a Coordinator.
Multiple Altaria made a brief cameo in Giratina and the Sky Warrior.
Multiple Altaria appeared in Butterfree and Me!.
Winona of the Fortree Gym has an Altaria as her main Pokémon, much as in the games. It was briefly seen carrying Winona and Flannery to the Weather Institute after Norman's battle with Ruby, but wasn't seen fighting until I Dare Ya, Altaria... Knock Chic off My Shoulder, where it fought Sapphire's Chic and managed to win even after the latter evolved into a Blaziken.
Lisia also owns an Altaria nicknamed Ali.
In PAORAS04, a Altaria was silhouetted in Steven's explanation about the Draconid people.
An Altaria appeared in PAORAS16 under the ownership of Wally.
Altaria hides by summoning dense fog. It flaps its wings to compose gusts.
Altaria has the lowest Attack base stat among all fully-evolved Dragon-type Pokémon.
Altaria is also tied with Kingdra for the lowest base HP of all fully-evolved Dragon-type Pokémon.
It is also the only Dragon-type Pokémon immune to Dragon-type moves, as well as the only Fairy-type Pokémon weak to Fairy-type moves.
Altaria is the quickest Dragon-type Pokémon to level up, needing only 600,000 experience points to reach level 100.
Altaria is the only Pokémon to have two Prerelease cards.
Altaria is likely based on Peng, Chinese legendary birds of enormous size, said to travel 3000 li in one flap of their mighty, cloud-like wings. They're often portrayed as having a fish's head and whiskers.
The shape of the fluff on Mega Altaria's head may draw inspiration from Dutch caps.
Altaria is a combination of alto (Spanish and Italian for high) or altus (Latin for high) and aria (Italian for air). Aria in music can refer to expressive melody, relating to Altaria's singing abilities. It may also refer to the star Altair, the brightest star in the constellation Aquila, the Eagle.


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Our large standard style podiums are perfect for churches, presentations, meetings, and lectures. Have your own church or business logo etched onto this podium. Wood and artwork options available.


text:
At election forum, Bristol Bay candidates face questions about borough policies
By Isabelle Ross • Oct 29, 2019
The Bristol Bay Borough's municipal election is Nov. 5, 2019. Absentee and early voting continues through Nov. 4.
Bristol Bay Borough, July 2019.
Credit Sage Smiley/KDLG
Bristol Bay Borough is heading to the polls for its local general election on November 5.
Students from the Bristol Bay Borough School District hosted an election forum on Monday, featuring the three candidates running for two open seats on the borough assembly. Both seats are three-year terms. Pete Caruso and Shelby Boothe are up for re-election. Gene Sanderson is a newcomer to borough politics.
Listen to the full candidates' forum here.
Elise Adams, Carly Eldridge, Ashlyn Young, and Connor Tiffany moderated the discussion. They began by allowing the candidates two minutes each to introduce themselves. The students then posed five questions about their candidacies and what they would focus on as part of the assembly.
The most contentious issue on the ballot is the proposed 1.5% tax on processed fish. That revenue would go towards funding updates to the borough's outdated wastewater system. When asked to explain the borough's situation, Caruso said he wasn't convinced of the urgency for sewer updates.
"I personally am not convinced that the wastewater system is in dire straits. It does need some fixing. And that's the reason why the 1.5% fish tax is being put on the ballot," he said.
Caruso pointed out that money from the tax could go to other programs in the future, though he didn't specify which ones.
Both Boothe and Sanderson voiced stronger concern about the sewer system, which is strained in the summer months when the borough's population balloons with the influx of seasonal workers. However, Sanderson said the assembly did need to reconsider how much they were planning to spend on updates and repairs.
Funding is often tight for rural schools, like the Bristol Bay Borough school in Naknek. The moderators cited this reality when they asked whether the candidates expected the borough to request that the school cut programs due to a lack of funding. Boothe said that as state education funding has decreased, the borough has increased its support. He doesn't think that will change.
"We were able to do that legally because the value of the borough assessment has increased pretty dramatically over the last five or six years as the fishing industry has bloomed," he said.
Caruso replied that school programs were central to the community, while Sanderson said he didn't know enough about the borough's financial relationship to the school to answer.
The moderators also asked what improvements the candidates would spearhead if elected. Boothe said he would concentrate on infrastructure improvements. Caruso said the assembly should focus on more extracurriculars for kids and amenities for the community, like a movie theater or bowling alley. Sanderson also voiced concern about the community losing residents.
"We're losing people in this borough faster than we're gaining," he said. "There's no doubt about that. I think we're going to be shocked when we get the results of the census that's coming up. There's got to be some way to keep people here."
Caruso is at the end of his first term with the assembly. He came to the borough in 1978 and worked as the school's maintenance director for 20 years and was involved in the school's basketball and wrestling programs as well. Boothe has served on the assembly for 15 years and is currently on the finance committee. He came to the area in 1988 and worked as the borough's public works director. Sanderson was born at the military base in King Salmon and moved to Anchorage with his family as a teenager. He worked at a Caterpillar dealer for three decades. After retiring, he decided to move back to Naknek, and ran the Delta Western plant for almost six years.
The school board candidate on the ballot is incumbent Sheri Onate, who is running unopposed for the three-year seat.
Early and absentee voting will continue through Nov. 4. Polls open on Nov. 5 at 8 a.m. and close at 8 p.m.
Contact the author at isabelle@kdlg.org or 907-842-2200
Bristol Bay Borough School District


The SM57 is the most popular choice of instrument artists all over the world. Combined with the X2u, it can be easily connected directly to a computer without the need for any additional hardware. This makes it ideal for a home recording studio or recording on the move.
The X2u is compatible with Windows Vista, XP, 2000 and Max OS X (10.1 or later). It features a built in headphone jack so that you can monitor the sound without the need for an additional sound card. It also includes an integrated pre-amp with microphone gain control which allows you to control the signal strength.


text:
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Inspiration /
Oslo to Stavanger Scenic Route
A. Oslo
Norway is home to spectacular natural formations, including breathtaking fjords and deep valleys, which provide a scenic backdrop for the drive from Oslo to Stavanger.
B. Holmenkollen Ski Museum
The Holmenkollen ski jump is Norway's most popular attraction for thrill seekers. The jump in used during the FIS World Cup ski competition every year, drawing in fanatical fans from all over the world. In addition to winter activities, visitors can enjoy sports museums, incredible views of Oslo and the tranquility of the surrounding fjord.
C. Bærums Verk
Traveling westward, you'll get a slice of Norwegian history by stopping in Bærums Verk, where the country's first melting furnace was built in 1922. An ironworks that produced cannons, armour and construction equipment was operating at this same spot beginning in the 17th century.
In this charming community, you'll find an abundance of shops, restaurants, boutiques and art galleries. The family friendly park includes walking trails, playgrounds, sculpture pieces and a wonderful museum where you can learn about the area's past.
D. Geilo
Norway's first ski resort still is one of the country's largest, and it's also home to some of the most luxurious and expensive holiday cabins in the country. On the scenic drive, you'll travel past steep hills, through beautiful forests and over wide-ranging plateaus, all with breathtaking views.
E. Hardangervidda National Park
From Geilo, drive to the innermost part of the beautiful Hardangerfjord region until you reach Hardangervidda National Park – one of Norway's finest. Activities include everything from skiing and hiking on glaciers to kayaking in the chilly waters.
F. Lofthus
Situated on the eastern shore of the Sørfjorden waterway, Lofthus is a charming town with surroundings so beautiful they are often referred to as the "Orchard of Hardanger," a name this remarkable region certainly lives up to.
Stop off for a meal and enjoy the fantastic panoramas that offer views the three Folgefonna glaciers.
G. Stavanger
Travelers flock to Stavanger's shores during warmer months to enjoy the beaches. The pristine coastline and majestic mountains make this area extremely popular with locals and those seeking natural beauty. Many lighthouses along the coast are open to tourists, and some even offer meals and overnight stays, a truly unique experience.
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Today most people are familiar with VoIP (Voice over Internet Protocol) or IP Telephony, which gave way to converged systems (voice and data on a single network infrastructure), simplified management, faster deployment, easier networking (incorporating satellite offices and homeworkers and of course new wave applications and ways of working, such as Unified Communications (UC). The premise of UC is an integrated suite of communications channels (voice, video, data, web, text) over a single VoIP protocol, that of SIP.
It provides more options than ever before for your telephony network, system interoperability, ease of use and context aware communications across a wide range of devices, with simple indicators for presence and availability. SIP provides the mechanism for improved communications, blending traditionally separate worlds and can do it with greater flexibility and more cost effectively than ever before.
One application that has emerged is that of SIP Trunks, providing high capacity phone line connections. The beauty is that it is inherently more flexible than analogue and digital lines, it is quicker to set up, can provide much higher capacity than traditional lines and can flex in-line with business requirements. Added to that, it is possible to create a centralised pool of lines that can be shared across a distributed enterprise, providing more effective resource allocation, cost savings and comprehensive options for DR / Business Continuity Management.
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text:
School Choice Gains Momentum in States (short)
By Joy Pullmann
School choice is increasingly popular among families, teachers, and legislators across the nation.
Twenty-nine governors officially recognized National School Choice Week (NSCW) this year, and state legislatures are brimming with voucher and charter school legislation.
For the first time, a teacher association endorsed the week, which brimmed with 3,600 grassroots events. So did an Olympic basketball athlete, CEOs of major companies, and the Jonas Brothers.
Educators nationwide also celebrated Digital Learning Day on February 6.
"After teaching in a traditional state school for many years, being able to have this opportunity to teach online made me realize that the typical approach we have for education does not fit all students, so to have that choice is essential," said Amy Rosno, who has been an English teacher for 17 years and has taught in a Wisconsin online school now for eight.
Support from Teachers
Rosno belongs to the Association of American Educators, the nation's largest nonunion teacher association. AAE's members have diverse education backgrounds and largely support school choice. In an annual survey released in February, seven in ten AAE teachers said they support or tend to support Washington DC's voucher program, Indiana's tax deductions for private school expenses, and Arizona's education savings accounts, a voucher-like program for special needs and low-income children.
Although online learning is not right for every child, Rosno said, it "really helps our students to succeed" when they have a particular need like her several students with severe medical challenges, another temporarily living in Guam, and students with learning difficulties who can concentrate on a computer but not when surrounded by classmates.
Lawmakers Get Moving
Legislators in dozens of states have introduced legislation to give more people like Rosno and her students a flurry of education options. New or expansions to voucher programs are currently alive in big states such as Texas, Alaska, Montana, and Pennsylvania, and smaller ones including Tennessee, Arkansas, South Carolina, Indiana, Wisconsin, Arizona, Florida, and Nevada.
And it's not just red states, as lawmakers in Illinois, Ohio, Iowa, and New Jersey are also debating voucher proposals.
Most of these states are also considering legislation to introduce or expand charter and online schools. Others focusing on these options include Hawaii, Mississippi, Michigan, New Mexico, North Carolina, and Nebraska.
That's means about half the states are considering school choice legislation.
Image by www.audio-luci-store-it.
Joy Pullmann
Joy Pullmann is a research fellow on education policy for The Heartland Institute and managing editor of The Federalist, a web magazine on politics, policy, and culture.


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text:
Q: Custom Static Links For Specific Menu Right Before/Next The wp_nav_menu Function now working I am trying to add custom links next/before my built in menu, specifically for main_menu. I have placed this in my functions.php and have given list-items in nav-menu-after.php and also in the before file but it's not working.
add_filter( 'wp_nav_menu_items',do_wp_nav_menu_items );
function do_wp_nav_menu_items( $menu, $args = array() ) {
    if( file_exists( TEMPLATEPATH . '/nav-menu-before.php' ) && $args->theme_location == 'main_menu' ) {
        ob_start();
        @include TEMPLATEPATH . '/nav-menu-before.php';
        $nav_menu_before = ob_get_clean();
    }

    if( file_exists( TEMPLATEPATH . '/nav-menu-after.php'  ) && $args->theme_location == 'main_menu' ) {
        ob_start();
        @include TEMPLATEPATH . '/nav-menu-after.php';
        $nav_menu_after = ob_get_clean();
    }

    return $nav_menu_before . $menu . $nav_menu_after;
}

If I delete this part:
&& $args->theme_location == 'main_menu'

It works well but the custom static links appear in the whole menu I have (footer menu, primary menu). Not only main_menu.

A: If you will not pass that how many arguments you need in your callback function then add_filter will provide you only one and first argument.
Because default arguments for add_filter are
add_filter ( string $tag, callable $function_to_add, int $priority = 10, int $accepted_args = 1 );

$accepted_args is 1 if you do not pass it.
Thus $args is always blank array in your callback function.
Change
add_filter('wp_nav_menu_items',do_wp_nav_menu_items);

to
add_filter('wp_nav_menu_items', 'do_wp_nav_menu_items', 10, 2);


text:
Posted 24 October, 2013
Ja'mie scores a 'quiche' ratings result
Ja'mie: Private School Girl was "quiche" last night in the ratings as the return of Chris Lilley's narcissistic character won over just under one million Australians.
Coming in as Wednesday evening's fifth most watched show Ja'mie fans welcomed the character, who first hit our screen in 2005, back with gusto after a six year hiatus.
The show sent the word "quiche" trending across Twitter after Ja'mie introduced it as a term used when someone is "better than hot".
The comedy pulled in 924,000 viewers to ABC1 when it kicked off just after 9pm, according to OzTam's preliminary metro ratings.
Ja'mie beat Nine's Hostages which sat in 18th place at 9pm with 556,000 viewers and outperformed Marvel's Agents of S.H.I.E.L.D (731,000) and Ten's Wonderland (499,000). S.H.I.E.L.D and Wonderland kicked off for an hour at 8.30pm.
The Gruen Planet was the ABC's ratings star, coming in second only to Nine News (1.142 million) it pulled in 1.07 million viewers.
The ABC won a 20.9% share of all free-to-air viewers with 14.9% going to ABC1.
The Bachelor was Ten's most watched program, coming in 12th place with 676,000 viewers. The network took a total 18.5% share of viewers with 12.2% to Ten's primary channel.
Nine won the night with a total 28.7% share ahead of Seven's 27.3%.
Seven's main channel sat on 18.8% while Nine's took 19.7%.


text:
Олександр Якович Яшин (справжнє прізвище — Попов; ;   —  11 липня 1968) — російський радянський поет, прозаїк. Лауреат Сталінської премії.

Біографія

Народився 14 березня (27 за новим стилем) 1913 року у селі Блудново (тепер Нікольського району Вологодської області) в селянській родині. 1931 року закінчив педагогічний технікум у місті Нікольське, вчителював у селі. Почав друкуватися 1928 року. Перша збірка віршів «Пісні Півночі» побачила світ 1934 року в Архангельську.

З 1935 року жив у Москві. 1941 року закінчив Літературний інститут імені Горького. Того ж року став членом ВКП(б).

У роки німецько-радянської війни добровольцем пішов на фронт. Як військовий кореспондент і політпрацівник брав участь в обороні Ленінграда і Сталінграда, у визволенні Криму. У цей час видано його збірки віршів «На Балтиці було» (1942) і «Місто гніву» (1943). Яшин був демобілізований за станом здоров'я 1944 року.

У післявоєнні роки багато їздив по Радянському Союзу: на Північ, Алтай, будівництво гідроелектростанцій, цілину. Після війни серед виданих збірок: "Свіжий хліб" (1957), "Совість" (1961), "День творіння" (1968).

Помер 11 червня 1968 року в Москві від раку. Поховано в рідному селі.

Посмертно видано вибрані твори в двох томах (Москва, 1972).

Екранізації
 1990 — «Ва-же-лі»/«Ры-ча-ги» (1990, Одеська кіностудія, к/м фільм за мотивами однойменного оповідання О. Яшина; реж. Л. Бурлака)

Нагороди
 Сталінська премія другого ступеня (1950) — за поему «Олена Фоміна» (1949). 1952 року цю поему видано в Києві в перекладі українською мовою.
 орден Червоної Зірки і медалі.

Увічнення пам'яті
Іменем Яшина названо вулицю у Вологді, школу-інтернат у Нікольську, поетові поставлено пам'ятники та відкрито музеї в Нікольську і Блуднові.

Література
 Буран В. Я. Яшин Олександр Якович //  — С. 532.
 Солоухин В. Слово об Александре Яшине, в книге « День поэзии», 1973 (рос.)
 Краткая литературная энциклопедия, т. 8. — М., изд-во «Советская энциклопедия», 1975, с. 1134

Посилання
 А.Яшин: все стихотворения
 Биография Яшина А. Я.  (рос.)

Уродженці Вологодської губернії
Персоналії за алфавітом
Радянські письменники
Російські письменники
Радянські поети
Російські поети
Уродженці Вологодської області
Померли в Москві
Померли від раку
Кавалери ордена Червоної Зірки
Випускники Літературного інституту
Письменники Росії XX сторіччя
Поети XX століття

redpajama_set_name: RedPajamaWikipedia


You may have noticed that the top of TAY and Kotaku looks a little bit different.
You may have noticed that the top of TAY and Kotaku looks a little bit different. I assure you it's only cosmetic and hasn't changed anything but how you navigate from site to site under Kinja. Let me know if you have any questions.