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We speak to emerging Ghana-based rap goddess, singer and songwriter of Nigerian descent, Tinúké. She spoke to us on her new single featuring one of Ghana's finest multi-genre artists, Ayisi, dynamic of having both lived in Nigeria and Ghana, exploring Afrobeat and more.Tinúké is best-known for sustaining her creative flair on tracks through experimenting with various genres, such as; Hip-Hop, RnB, Afrobeat and House music. Having rose to prominence in 2016, she remains one of the most promising talents to emerge from the Afro-Pop scene of late, having delivered a run of singles that have influenced the growth in her popularity such as 'Collusion', 'Waakye', 'Aayalolo', 'What You Need' and more recently her critically acclaimed debut compilation mixtape called ''H.E.R'' (Having Extreme Rage).
She makes an audacious statement of intent with any release, marking her turf as the most lyrically proficient female MC on the scene.
Get into the interview below.
Introduce yourself, tell us about your new single 'Rara' and the inspiration behind it?
My name is Tinúké, I'm a rapper, singer and songwriter. 'Rara' is a song about making someone aware of your feelings towards them. It's like the confession of a crush or first love letting them feel that connection that you want them.
We were at a studio listening to a bunch of beats and the idea just came. I guess that's what I was feeling emotionally at the time. And I later decided to change the beat, but the song lyrics and energy remained the same. 'Rara' was recorded a year ago.
How would you say you've evolved over the years? Has your music grown?
Most definitely, I would say my music has evolved over the years. Because my life has evolved over the years and my music is usually an expression of what goes on in my real life. The different stages I'm at in my evolution as an artist and as a person overall.
How do you feel about female rappers not given the much-needed attention in the industry?
First of all, I don't identify myself as a female rapper. Because, I don't think art has a gender. I think the expression "female rappers" is just a way to box women in. I feel we are all artists regardless of gender. It's like, nobody calls men "male rappers". So why can't I just be a rapper or an artist? Why, do I have to be a "female rapper"?
With you transcending boundaries between Nigeria and Ghana, how is your music faring in both countries?
I'd say pretty okay so far. I get DM's from people in both countries supporting me and motivating me to keep going. These things make me feel really great. Like I'm doing it for a reason and people are actually paying attention. I love it and I appreciate all my supporters both in Ghana and Nigeria.
Do you think the dynamic of having lived in both Nigeria and Ghana translates into your music and in what ways?
Most definitely, I think I have a lot of Nigerian and Ghanaian influences in my music because of my personal experiences in both regions. At this point it just comes naturally to me. From my song lyrics and expression. I love the fact that I have more to choose from. And I do identify with both experiences because they've shaped me to become the person I am today.
Building a reputation of being a rapper, any reason why you explored Afrobeat on your new single 'Rara'?
Yes. Like I said earlier, music is an expression of who I am and how I'm feeling at that stage in my life. And at that stage I felt like expressing my emotions on an Afrobeat song was the way to go in order to fully express the emotions I was feeling with 'Rara'. I love music overall and my instincts will always be to rap first, but I also am not the type of person to shut out new ideas or box myself in. There's a part of my soul that loves to explore new things and see just how far I can go and also to discover new aspects of myself and challenge myself in what I can do.
Any artists you'd like to work in the near future? Any projects for 2021?
Yes, I'm open to work with any and every artist who's also ready to work as long as it's great energy. You can just hit me up via my DM's on social media @realtinuke or at my booking email booktinuke@gmail.com. And I'm currently wrapping up my EP, looking to drop in 2021. In the mean time you can expect more singles, music videos, as well as collaborations.
Watch the video for 'Rara' and stream here: https://ffm.to/tinukeayisirara
Instagram: realtinuke
Twitter: @realtinuke
Facebook: Tinuke
Related Topics:Tinuke

redpajama_set_name: RedPajamaCommonCrawl


Four crystal encrusted trinity knots comes together to form an elegant and unique Celtic pendant that will show your deep love and affection. Pendant features Swarovski crystals on the front and is fully finished on the back so that it looks beautiful on both sides. Comes on a 18 inch sterling silver chain. Beautiful!
The use of knot work design is a practice that began early in human history. Celtic knot designs developed from braid work, which was an unbroken, woven cord design used in many cultures around the world.
The true unbroken and interconnected knot work that is characteristic of Celtic knot designs began around the 7th century. The style that would give rise to Celtic knot design was then spread to Ireland and England.


GALS Inc. is committed to preparing a unique and diverse generation of well-educated and motivated young women for innovative citizenship and leadership in our global society. Our team is comprised of people who model the core values and worldview of our work across the nation and around the globe.
Chief visionary officer and founder, GALS Inc.
Liz Wolfson created the vision for the Girls Athletic Leadership Schools Inc. 2008. She raised over half a million dollars in angel funding, developed the strategic plan and moved to Colorado to open the flagship schools in Denver. Due to Liz's leadership, GALS is the first Colorado home-grown educational network to expand beyond the state's border, as GALS Los Angeles opened in 2016, and GALS Idaho is set to open in 2020. Liz has spent the bulk of her career working for CEO's and Philanthropists in manifesting their visions and starting up corporate and philanthropic projects locally, nationally and internationally. Former non-profit clients include the Institute for International Sport, The American Montessori Society, The Rose Institute (for homeless youth) and a former Prime Minister of the State of Israel. Former corporate work includes creating the first global communications division for Comverse, a world leader in voice activated systems, and raising seed-funding for TaskMail, the first Jordanian/Israeli high tech start-up company. Liz received her undergraduate degree from Brown University and earned her masters Degree at the Hebrew Union College. Liz believes her passion for comprehensive health in schools stems from her upbringing in the world of competitive athletics where she competed in Division I Field Hockey. Liz considers herself a force in organizational behavior and Whole-Bodied leadership.
I was looking for a home both professionally and personally that expressed my desire to integrate body and intellect in a way that is organic to the feminine. The idea of shaping the next generation of young women by garnering the power of school every day—to me it is the idyllic implementation of Title IX.
Before joining GALS Inc., Dhyia served as the Director of Strategy for City Colleges of Chicago where she led the Office of Strategy & Research at Malcolm X College. She was responsible for performance and strategic growth for the merger acquisition of its Healthcare School. Her initiatives increased student completion from 7% to 23% within 4 years by increasing staff-wide data literacy. As an adviser to the President and Chancellor's leadership team, she developed initiatives for district-wide planning, budgeting, and operational improvement. Prior to MXC, she supported mission-driven organizations as a consultant, first at Huron Consulting Group in their Higher Education and Healthcare practice then later within her own firm. Dhyia considers herself a "unicorn" because she both understands and enjoys working with data and people, equally. She has a Master of Education in Higher Ed Administration from Loyola University Chicago and a Bachelor of Arts in Political Science from the University of Illinois at Champaign-Urbana.
I am the product of a single-gender education and benefited greatly from playing sports in both middle and high school. Students at GALS are at an advantage because the staff and teachers connect with them as a whole child and not just as a student. GALS concept of engaging the "whole child" also extends into our day-to-day workspace. It's refreshing to serve an organization that engages me as a "whole person" — not just as an employee. This experience brings me full circle: I'm an alum of an all-girls private high school, St. Scholastica Academy in Chicago, and I competed nationally in rhythmic gymnastics in addition to playing team sports in high school. Single-gender education is such a special and extraordinary experience for young adults in middle and high school. I'm thrilled at the opportunity to grow the GALS legacy.
Jenn Green grew up in Denver and has worked in school districts across Colorado for over 20 years, serving as teacher, administrator, curriculum developer, dean, and instructional coach. She is a big risk-taker committed to living her dream, which includes working for the Navajo Nation, joining a circus, performing on stage in New York City, Mexico, and Europe, raising horses, managing community gardens, and building an adobe house. All these experiences inform her teaching and leadership in schools, and she is excited to take it to the next level as part of the GALS Inc. team. Jenn has a BA in Anthropology (Stanford University) and an MA in Education (University of Colorado/Denver).
When I started teaching, I felt like an undercover agent for social justice, working covertly through the classroom. Finding GALS has allowed me to fully and unapologetically engage in this radical, transformational work. I feel the calling now more than ever to use my skills and experience to help students grow into the most authentic, empowered, and embodied versions of themselves, so that they can take the lead in creating a more just and equitable world.
Elissa grew up in St. Louis, Missouri and attended the University of Colorado at Boulder where she competed on the women's tennis team. Prior to her work at GALS, Elissa worked in development and community outreach roles for Teach For America, Children's Hospital Colorado, the Atlanta Falcons, and Kroenke Sports Enterprises. She loves swimming, yoga, hiking, traveling, and spending time with her husband and two children.
Being part of a movement that empowers girls to take their space and develop as leaders is beyond humbling. At GALS, we believe that schools are the way that we can change the mindset of our next generation of girls. Whole-Bodied Education, defined by learning and living with our minds, our hearts, and our bodies, is the competitive edge for girls. We are the future of what feminism will look like, feel like, and want to enact in all facets of our lives.
Lynnsey has a Bachelor of Arts in Middle Eastern Studies and Anthropology and a Master of Arts in Teaching with a focus of Secondary Social Studies, both from the University of Arkansas. After graduating with her Master's degree in 2012, Lynnsey joined Teach for America in Chicago where she completed an additional graduate program in Elementary Education at Dominican University. Lynnsey has taught at the University of Arkansas, Stagg School of Excellence in Chicago, IL, and Vantage Point in Fayetteville, AR. Lynnsey is a founding GALS Series teacher and works with GALS Denver, The Boys School, and GALS LA to continue to develop GALS Series curriculum. Out of the classroom, Lynnsey enjoys hiking, running, biking, skiing, and playing Frisbee with her Border Collie, Edwin.
GALS is a place where people, students and adults, are allowed to thrive and know themselves. GALS helped me discover that I am an athlete, my voice is powerful, and my ideas are important. I am continuously inspired by the people I work with daily, and I am proud to join a group of powerful leaders that strive to empower young people to know themselves, take up space, and demand change.
I believe GALS Inc. is empowering each young woman in the schools to become the best person and student she can become. The expertise of the teachers and the role-modeling/mentoring they provide is awe-inspiring. The emphasis on Whole-Bodied Education in which the mind and body are integrated is impressive. It is humbling to witness the positive effects on GALS students!
GALS Inc. is the opportunity for all individuals to learn in a safe and developmentally appropriate environment. Support for community, connection to others, and individual reflection empower GALS students to reach their potential as human beings.
Founder of Nationwide Paging Inc.
I believe that by playing a part in educating, inspiring, and empowering our youth, I can create the largest positive impact within our society and on our planet. GALS Inc. is uniquely positioned to improve the odds of their students to function in the real world and, more importantly, to ensure their success as leaders and create happy, meaningful, and fulfilling lives.
I was a poor kid in Boston who went to a public, single-gender school, and I believe it changed my life.
I firmly believe in the vision and mission of GALS Inc. and the recognition that gender plays a significant role in teaching and learning.
In the three years I spent at GALS, I gained a sense of confidence and community that propelled me to redefine my passions, values, and goals. My focus on humanism, girls' education, and health originates from the formative years I spent surrounded by the incredible GALS community.
Chair of girls' mentorship programming on behalf of local chapter of Delta Sigma Theta Sorority, Inc.
I grew up in a family of boys, and have long known and realized the power of my voice in a room full of men. That foundation has informed my passions as an adult, and I actively seek opportunities to help girls and young women realize the potential of their voice.
GALS Inc. creates an inclusive environment where growth is nourished through personalized attention and Whole-Bodied Education during a crucial time in a girl's life. I've become a board member of GALS Inc. to make the opportunity a reality for more girls.
GALS is a stunning achievement in contemporary education and cultural change. The combination of whole-bodied learning and gender equality unleashes creativity, hope and collaboration. The nation needs to know GALS's findings, strategies and success so it can be scaled, adopted and repeated in different forms the world over.
GALS Inc. because feminism and secondary education go hand in hand beautifully, and GALS is the only game in the country doing it!
The greatest gift I ever received was my time at GALS in 7th and 8th grade. As a young woman, I was able to understand and experience an engaging and supportive community. In this community setting, I thrived academically, physically, and socially. I look forward to ensuring more students are empowered.
Had her acting debut in Social Imagination during mid-life season.
GALS is a powerful space for personal, academic, and community exploration. Teachers tap into the passion, strength, and creativity of all students.
I have said it over and over again: I wonder what I could have become if I'd had had a GALS school when I was a kid. To see the confidence, self-awareness, ambition, intelligence, and pure guts of these pioneers inspires me to reach higher and work harder every day. Our education system is broken and having the opportunity to contribute in any way to a beacon of success like GALS Inc. is an honor.
When I walked into a GALS campus the first time, I immediately felt the energy, confidence, warmth, passion, curiosity, and humor given and received between the faculty and the students. There was love and respect for self and others in this community, and it was palpable. Plus, as an athlete myself, I feel deeply committed to the vision of growing a community of students who are empowered and embodied.


Find all homes for sale in Gramercy Park right here. Gramercy Park is a newer community built by John Wieland Homes just down the street from Downtown Alpharetta off of Mid Broadwell before you get to the Crabapple Overlay District west of Highway 9. Go here to search all homes for sale in Alpharetta.
Gramercy Park has a very convenient location with just a short drive to Downtown Alpharetta, the Crabapple District and Georgia 400. This location makes it an ideal place to call home for those with an active and busy lifestyle that want to be close to all that Alpharetta has to offer. This is a small enclave of homes so there may not be any available at this time. Gramercy Park was built by John Wieland in 2008 and 2009.
Stay up to date with what's going. View all of the recently sold homes in Gramercy Park here.
Schools that serve Gramercy Park at the time of this writing are Crabapple Crossing Elementary, Northwestern and Milton All of the schools are part of the Fulton County School system.
If you are a homeowner and would like to sell your home in Gramercy Park, Premier Atlanta Real Estate can help. Contact us to schedule a meeting and find out how our marketing plan is different and can help you sell your home for the most money in the least amount of time. We are experts in Alpharetta Real Estate and we can help you sell your home for the highest price in the least amount of time.


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Sarawak leader pledges no more logging, palm oil expansion
by Mongabay.com on 5 May 2015
Forest cover status in Sarawak, Sabah, and Brunei as of 2009, according to Bryan et al 2013.
Sarawak's leader has allegedly pledged to stop granting industrial timber and palm oil concessions in the Malaysian state's increasingly endangered rainforests, asserts the Bruno Manser Fund (BMF).
According to the Switzerland-based forest activist group, Sarawak Chief Minister Tan Sri Adenan Satem told dinner guests at the Malaysian High Commission in London yesterday that he is working to transform the state's notoriously corrupt forestry sector.
"No more timber concessions are being given out. No more palm oil is needed – cukup (enough)," Adenan was quoted as saying by BMF.
The remarks are surprising given that Adenan last week condemned the group, according to The Malaysian Insider.
"I don't care about Bruno Manser Fund because their agenda is not our forest. Their agenda is someone else," The Malaysian Insider quoted the chief minister as saying. "I am not interested in that but I am more interested in NGOs whose real concern is sincerely preservation of forest."
The proboscis monkey is one of the primate species found in Sarawak's forests
It was unclear why Adenan had an apparent change of heart, but the London remarks further distanced him from predecessor Tun Abdul Taib Mahmud, who has been widely criticized by environmentalists for prevailing over the large-scale destruction and degradation of Sarawak's forests, including territories used by indigenous Penan people. BMF and others have alleged that Taib and his associates earned billions of dollars through stakes in logging, plantation, and infrastructure companies that benefitted from the chief minister's 32 years in power. Taib is now under investigation by the Malaysian Anti-Corruption Commission.
Since assuming his position in February 2014, Adenan has been vocal about cleaning up Sarawak's forestry sector, winning praise from green groups and scorn from logging barons. He has reportedly closed illegal logging camps in Limbang and Lawas. But Sarawak nonetheless maintains ambitious plans to dramatically expand oil palm plantations under a one million hectare target announced at the beginning of the decade. Scientists warn that much of the planned expansion would occur on carbon-dense peatlands, exacerbating greenhouse gas emissions and land subsidence.
Article published by Rhett Butler
Environment, Forestry, Forests, Green, Palm Oil, Plantations


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Maximise your travel
Points & Miles
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Tour Boeing's Brand New 737 MAX, Launching with Southwest in 2017
Zach Honig
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Believe it or not, it's been nearly 50 years since the maiden flight of Boeing's first 737. In total, Boeing has produced nearly 10,000 737s — though not all of them are still flying today. The 737 is hardly the most exciting plane out there, but with thousands flying every single day, it's the world's most popular passenger jet. So, it's time for an update, in the form of the Boeing 737 MAX, which made its air show debut here at Farnborough.
Back when Boeing was planning the MAX, jet fuel was near its all-time high — it's no surprise, then, that improved fuel efficiency was a huge priority for the design team. The aircraft achieves higher efficiency thanks to a new wing, winglet and engine design.
It doesn't take long to notice that the MAX isn't any ordinary 737 — the plane has a similar engine cowling design to the 787 Dreamliner. It looks super slick.
Besides the engine and the wing modifications, this 737 looks very familiar, though.
If you've flown a 737 with Boeing's new Sky Interior, the MAX's cabin will feel familiar as well, starting with the flight attendant panel near the cockpit.
The cockpit, meanwhile, should be familiar to pilots as well. While the large LCD panels are a new addition, the MAX's cockpit is designed for a seamless transition.
Since virtually all airlines will operate the MAX in conjunction with older 737s, it's critical that pilots be certified to fly both versions.
That said, all the switches and dials have a more modern look and feel, which should be refreshing to pilots used to older 737s.
Cabin and Seats
Inside, the MAX looks and feels very similar to the Sky Interior 737s already flying today.
Each airline will pick its own seats to add — this particular aircraft has the same seats you'll find on newer Southwest planes.
The new seats are designed by B/E Aerospace — I found them to be comfy during my brief time on the demo plane.
As you may have noticed above (and below), the exit row is missing a seat on each side of the plane, as you'll find on some 737-700s. That should still be the case when this plane enters service with Southwest next year — all the more reason to make sure you check in early for your flight!
While the windows might look a bit larger, they aren't — though the same design improvements present on other Sky Interior planes were worked in here.
As this plane will be headed to Southwest, there's no seat-back entertainment, so plan to watch content on your own device, instead.
Each seat has a literature pocket up top and a small fold-out tray table.
This aircraft will hold 175 seats in an all-economy configuration, with each seat offering at least 32 inches of pitch.
Amenities on a 737? Yeah, there aren't many — just the basics, like adjustable air vents and overhead reading lights.
The MAX also sports larger overhead bins, so the plane should be able to accommodate most passengers.
In-Flight Testing
Unique to this particular MAX is an engineering bay, where in-flight technicians monitor the aircraft during test flights.
There are cables running throughout the aircraft — the MAX will undergo quite a bit more testing before it begins flying passengers in 2017.
Test seats are arranged in a 2-2 configuration, so Boeing's engineers have a bit more space to perform their duties.
Rear and Galley
I didn't get a chance to check out the lav, but I wouldn't expect anything fancy.
The galley, however, looks super sleek!
As with the current 737 (and most other planes), passengers can board through the rear doors as well at select airports.
I also had a chance to peek under the belly — there's a lot going on under there.
The MAX is a perfectly attractive aircraft, but it won't offer a materially different experience than what passengers already have with the Sky Interior 737s.
What the plane will do is offer the airlines a more cost-effective option for getting customers from A to B, which could — in theory — lead to lower fares down the line.
Boeing's 737 MAX is on display at the Farnborough Air Show during the weekend, and it'll be participating in the flying display as well. Be sure to check it out if you're in town!
See below for more from Farnborough 2016:
Bumping into British PM David Cameron at the Farnborough Air Show
Inside the E2, Embraer's Next-Gen Regional Jet
Touring the Bombardier CSeries Jet, Now Flying with Swiss
Watch an F-35 Fighter Jet Hover at the 2016 Farnborough Air Show
Check Out Qatar's All-Business-Class Airbus A319 Jet
Inside the Gulfstream G650, One of the World's Fastest Business Jets
Explore Qatar Airways' Incredible Gulfstream G650 Private Jet
Take a Look Inside Honda's $4.5 Million Private Jet
Comparing Economy Seat Pitch, from 29 to 34 Inches
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Zach Honig is Editor-at-Large at TPG, with contributions ranging from articles digging deep on loyalty programs and credit cards to delivery flight coverage to drone photography and much more.
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Individuals around the globe communicate in various conventional languages. These languages are generally the mom tongue of individuals living there. But individuals should likewise find out about the 2nd language that is spoken over these locations. From the investigates it has been revealed that the most typical 2nd language in the English then come Russian, French and Spanish respectively. Individuals must learn about the second language that is spoken around them and master them extremely well as it also helps them to communicate with individuals who generally speaks in these second languages living in that particular region .
So look out for mostly speaking language in world you may need.


A loan protection plan that covers you against the unfortunate event of death during the loan repayment period.
A protection plan that covers the risk of death of a mortgagor within the period of repayment of a mortgage loan.
Sum Assured decreases as loan is repaid.
Full sum assured or reduced sum assured payable on death depending on outstanding loan.
Calculated by applying rates based on the age next birthday, sum assured and term of the policy.
Annual or Single Premium allowed.
Helps to repay all loans outstanding at the point of death of the mortgagor.
Helps in the realization of government goals and objectives as it relates to home ownership.
It serves as confidence booster to obtain the facility.
Protects the interest of his dependants at his demise.
It secures the property of the breadwinner after his demise.
Alleviates sufferings that may be encountered should the property be taken over after the demise of the mortgagor.
Borrowers who require collateral security for a loan. Also lenders and institutions requiring assurance that loan facility will be repaid.


It's finally happened. After 11 straight years of having children in elementary school, I believe I have just gone on my final elementary school field trip. Two fifth grade classes, one charter bus, mom and son matching bagged lunches, two power plants and one long day.
Field trips have been one of the few school projects in which I have enjoyed being involved, and have happily volunteered to participate for many years. Starting with the four-year-olds' preschool class trip to the National Gallery of Art, through kindergarten walks around the neighborhood, first grade ventures to the library, the second grade journey to the butterfly exhibit, third grade treks to the National Zoo, fabulous days at the great Smithsonian museums and concerts at the Strathmore music hall in fourth grade, and now the famous fifth grade power plant outing, I have enjoyed joining my kids on their learning adventures.
And now it's coming to an end. The sixth graders, in their first year of middle school, go on a three-day, Outward Bound type of thing called Outdoor Ed, and yes, they do need parent chaperones to join them, but overnights in rustic cabins and exploring icky things outdoors are where I draw the line with my field trip duties. Plus, the fact is, your kids really don't want you around anymore when they're in middle school, and neither do the teachers, really. I'm ok with that.
My six-year-old daughter is a zookeeper. She's got all sorts of animals in her zoo, from the standard tigers and bears to the more exotic peppermint striped zebra.
Hers is a Tiny Zoo – one of the many free apps down-loadable on the iPhone.
When I first let her start using our iTouch at the age of four, I felt a little weird. After all, it's not like I had anything like this when I was her age. The most sophisticated pieces of technology in our house back then were the phone and the television and I wasn't allowed to use either of those by myself.
It wasn't a safety issue, either. Fear for her safety if she broke it perhaps, but how could she hurt herself with a slim little device? I felt weird because I, like so many other parents my age, are entering a realm unfamiliar to us: kids with technology.
In Paris a few winters ago, my mother introduced us to haute couture macaroons -- or macarons, in French. (These are not Great Aunt Betty's Passover macaroons.) We traversed the City of Light to find the bakeries that have perfected these specialized meringue sandwich cookies, each one more sublime than the next.
Now, the macaroon craze has come to the States. It's actually been here for a while. After all, cupcakes are so 2008. People wait hours in line outside choice bakeries and patisseries to pay $2.75 per cookie. And they are good.
Reams have been written about this delicacy and its many flavors and hues. For a primer, see the piece on salon.com or this one in the New York Times. For the past few years, I've wanted to make macarons myself, but all the recipes I've seen are incredibly daunting. I will say that in a pinch, Trader Joe's frozen macarons are excellent, though they only come in chocolate and vanilla.
However, I recently read O Magazine (Oprah.com, December 2011) and came across a recipe for Parisian Macarons by Meg Ray of San Francisco. Her cookbook is Miette, which is the name of her pastry shop. Since we are Jewish, and Christmas always yawns before us as an incredibly blank slate of a day, I decided to tackle the recipe yesterday, 12/25/11. My daughter, who has been exhorting me to make macarons forever, did not even bother to watch, let alone help, but she did taste and was very enthusiastic about the finished product.
I am dubbing this first batch "rustic" -- euphemism for lumpy and unrefined -- because I really couldn't get the almonds ground finely enough and they are still texturally visible in the finished cookies. In the future, I think I will buy almond flour to use instead of grinding my own, and I will also use frosting or jam as filling. Personally, I find buttercream too rich. I look forward to making these again and varying the fillings and the cookies.
December is a hard time of year for a lot of people. It's an especially hard time of year for me for two reasons. One is because, many years ago, I broke away from the Christmas traditions of my family of origin when I chose to live a Jewish life.
The other reason is that my mother died seven years ago, after a very brief illness. She died right before Christmas, which, despite the fact that she was Jewish, was her favorite day of the year.
Where do I start the story?
My Jewish mother, who wanted nothing more than to have Christmas, married my non-Jewish father. Bingo! The Jewish orphan girl from the Upper East Side could have a Christmas tree. She wove a wonderful tapestry of Christmas in our house, complete with lights and tinsel and stockings and candles and a glorious tree and Christmas dinner with all our Jewish friends.
There was always a menorah somewhere to mark Chanukah, although it was a minor piece, and we never knew the prayers or sang Chanukah songs. And there was never a crèche. That would just be going too far. Besides, we were atheists. Christmas was about family and friends and food and presents.
As a young adult, I decided that this wasn't enough for me, and that I needed to find a community where I could infuse more historic and communal meaning into my celebrations. Bingo! I was already Jewish (because my mother was Jewish) and the Jewish community, along with my husband-to-be, welcomed me with open arms. It has become my home. I went back to my roots, as it were, and it has filled me up with what I had been seeking. The menorah that was in the background in my childhood home has a prominent place in my family's celebrations today.
Over here at Work Wednesday, though, 2011 will be remembered as the year of the working mom study headlines - and the year I finally succumbed to working mom study fatigue.
Just this month, there have been hundreds of headlines about a study, published in the American Psychological Association's Journal of Family Psychology, which found that working moms tend to be healthier and happier than moms who stay at home (at least during their children's infancy and pre-school years). And hundreds more about another study, published in the American Sociological Society Review, which concluded that working moms are more stressed out by multitasking than working dads. If you've somehow missed all this, just google "working mom study December 2011" and you'll see what I mean. (Here's a sample.) There are more articles, blogs, opinion pieces, video clips, and radio stories reporting on, analyzing, praising, and criticizing these studies than I can count!
These December studies are just the latest in this year's seemingly endless spate of studies about working moms. To be sure, there's been a raft of reassuring and positive studies about the benefits of working motherhood for women and children's emotional health and development. (I liked them.) But there's also been a big bunch of negative and alarmist ones trumpeting higher risks of obesity, illness, and a host of other dangers for working moms' kids. (I didn't like them so much.) I've blogged about the implications and limitations of some of these studies here, here, and here. But, although I'll admit to a slight addiction to abstracts, I think I've finally reached working mom study overload. I'm swearing off working mom studies for 2012!


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text:
Q: deleting the row from a variable in php after mysql query Hi Friends ,
             I need a small help to figure out how to delete the rows from
table "Item" if "Item code" is there in  table  "Order_summery" for a particular subscriber.
table ## ITEM :

Item code   name    waight  cost    colour
8956        aaa      10     100     red
2514        cccc     20     110     red
7945        dddd     30     140     white
3156        eeee     40     90      black

table ### Order_summery:

oder    customer_iD     Item code   Bonus   cost
11265        45           7945       10     126

Code:
$sql= "SELECT * FROM ITEM";
$resultser=mysql_query($sql) or mysql_error();

$sql2= "SELECT * FROM Order_summery where customer_iD = 45 ";
$result=mysql_query($sql2) or mysql_error();

now how to delete the row number 4 of variable $sql as the same Item code is there in table "Order_summery"

A: If you want to delete records from table item  and keep records in order_summary table , then try this
 DELETE FROM item WHERE item_code IN (SELECT item_code FROM Order_Summary);

redpajama_set_name: RedPajamaStackExchange


Women's rights are often talked about in the world. But where are all those voices crying out for suffering Muslim women?
There has been a Women's March. People are shouting in America for women's rights. But there are suffering Muslim women in the world who are facing the worst of the worst. Why aren't those voices of the Women's March crying out for these Muslim women? It is heart-wrenching to watch a video like this and see what is actually happening to too many women.
Performing FGM (Female genital mutilation) on girls and women is one of the world's biggest human rights abuses. But where is the UN Human Rights Council when it comes to such grave situations like these? It seems that they only have time to falsely accuse Israel of anything, yet they ignore the real problems of the world. We are talking about even children. And these women and children are forever scarred because of the terrible things done to them.
But one man is choosing not to be silent. He is speaking up and making a change. Human rights lawyer Reda Eldanbouki is leading the battle for change in Egypt. Although there are other brave people who speak out against FGM, it is still widespread. The fact that globally over 200-million girls and women have been subjected to this disgusting mutilation is horrifying.
Where are those voices of the Women's March? Where are all those progressives who want to stand up for women's rights and protest against what is wrong in this world?
Previous articleWhere is the Outrage as 'World Hijab Day' Observed in Some US Public Schools?


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Peel set for significant investment in historic Hulton Park
Peel Land and Property has announced plans for a major new investment that will see the historic Hulton Estate in Bolton restored.
The plans will see the creation of a world-class championship golf course and resort that would be capable of hosting major tournaments.
Peel said that the project is being designed with the "specific objective of delivering the largest and most prestigious of golf events and tournaments."
Reports in the local press claimed that Peel are "very serious" about attempts to host the Ryder Cup at the new course in 2026.
As well as the course and accompanying clubhouse, the development will also feature a golf training academy, a new hotel on the site of the former Hulton Hall, which was demolished in 1958, the restoration of lost gardens, lakes and pleasure grounds, a community trail and new homes.
It is envisaged that the plans will deliver significant benefits for the local area with a stimulus to tourism and sport plus new employment and education opportunities.
The heritage park will be restored and community access to the Estate will also be improved by the creation of a new 'Hulton Trail'.
The project will also include the building of new homes to meet local demand.
Richard Knight, Planning Director at Peel said: "We are very excited to be announcing our proposals for Hulton Park today and look forward to working with local residents and stakeholders to create an enduring legacy for Bolton in which heritage, recreation and sport work together to provide the Park with an exciting future."
"We are keen to hear the views of local residents and will shortly be hosting a number of consultation events to gather feedback and maximise positive outcomes for the local area, from now, through construction and over the long term after the development has taken place."
Leader of Bolton Council, Cllr Cliff Morris, said the proposals were a "significant investment" in the town with the creation of thousands of jobs. He commented: "The plans also present a fantastic opportunity to discuss possible solutions to some of the challenges facing surrounding communities that we are keen to explore, largely around infrastructure. I believe that it would firmly place Bolton on the map as a destination for sporting excellence and I look forward to seeing how the plans progress."
A fete was held over the summer that allowed local people to visit the famously private grounds.
Peel acquired the 1,000-acre Hulton Estate in 2010 for an undisclosed amount, prior to it being on the market for £8.5M. The purchase broke the Hulton family link that stretched back to at least 1167.
Consultation events will be held with local residents to get feedback on the initial proposals.
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Q: Relationship between Betti numbers $b_i(M;\mathbb{Q})$ and the dimension of rational homotopy $\dim_{\mathbb{Q}}\pi_i(M)\otimes\mathbb{Q}$ What is the relationship between the Betti numbers $b_i(M;\mathbb{Q})=rkH_i(M;\mathbb{Q})$ of a Riemannian manifold $M$ and the dimension of rational homotopy $\dim_{\mathbb{Q}}\pi_i(M)\otimes\mathbb{Q}$ (if there is any)?
Cross posting on MO
Thanks in advance!


In terms of American film festivals, everybody talks about Sundance. Usually, though, those conversations are about celebrity sightings or swag suites — not movies. Real film lovers talk about Telluride, which every Labor Day weekend shows an eccentric slate of high-profile premieres (read: Danny Boyles's Steve Jobs) as well as under-the-radar docs and features. Of particular interest: films about mountaineering and outdoorsmen (though this is not as much a focus as in years past) and social justice issues.
Here, the five movies you need to know about from this year's fest, plus one piece of important gossip: Danny Boyle, in town for Steve Jobs, confirmed that his next film will be a sequel to Trainspotting starring original leads Ewan McGregor, Jonny Lee Miller, Robert Carlyle and Ewen Bremmer.
In April 2014, Australian documentary filmmaker Jennifer Peedom was working on a film on the Sherpa people when calamity struck: an earthquake that killed 16 people on the slopes of Mount Everest. The resulting film is equal parts tribute and elegy for a community that has quietly formed the heart of Himalayan mountaineering for ages.
Charlotte Rampling is already earning Oscar talk for her role in this "extraordinary drama of a longtime marriage thrown into crisis on the eve of a 45th wedding anniversary party." Tom Courtenay plays her husband, whose long-ago affair comes to light with the arrival of an unexpected letter.
Fact: Idris Elba can play anything (including Bond), but he's particularly adept at playing monsters, whether sly and sophisticated (see: Stringer Bell) — or, as in Beasts of No Nation, a smooth sociopath creating an army of child soldiers in an unnamed West African country. Directed by Cary Fukunaga (True Detective's first season, Sin Nombre).


We last saw this 1804 replica round on April 23rd (http://coins.aplawrence.com/2014/04/pocket-change.html). It still had mirror fields then and although it was nicked and scratched, it retained much of its original luster.
Today it's starting to look pretty ragged. There are still reflective surfaces, but there is also much more insult and abuse. It's not quite a month since I put it in my pocket.
I wonder how many years to wear away that "Dexter Hendrickson" on the ribbon? That refers to two of the owners of a particular 1804 dollar: James Vila Dexter and Leon Hendrickson. Strangely, though , this replica is missing a "D" that should be in the second cloud from the right (see Book Review: Mark Ferguson's "The Dollar of 1804").
July 2014 - Luster is starting to go..
I saw a few of these the other day at my local coin dealer. He said I should buy one. They were ungraded and selling for under $100. Do you think I should pick one up?
It's just an ounce of silver. I wouldn't pay more than that.


Voir le fichier attaché pour les glyphes.
"Andika is a sans serif, Unicode-compliant font designed especially for literacy use, taking into account the needs of beginning readers. The focus is on clear, easy-to-perceive letterforms that will not be readily confused with one another."
Par Cyrille Largillier, le mar, 09/04/2013 - 21:29.


By pushing an extraverted thinking conversation, I had unintentionally created an uneven playing field. I doubt that my partner understood this intellectually any more clearly than I did. But her extraverted feeling (Fe) parent read the emotional energies of the situation as those of a conflict—of threat—and her introverted feeling's (Fi) assessment chose flight, or perhaps freeze, as a better defensive strategy than fight. She could not compete with me in the Te mode that I (and our culture) insisted upon, so my well-meant out-reaching felt like attacks to her, and my peace offering of objective discussion was like a Viking's looming battle-axe. Rather than take part in a Te confrontation that she couldn't win, she had changed the rules. By retreating to a place that felt safer to her, she had initiated an introverted feeling battle of attrition.
This is such a great example of how dreams can complement the conscious standpoint.


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It's not just Labour that's getting behind a land value tax
By Julia Park2019-05-14T06:00:00+01:00
Land value taxation has been talked about for well over a century but all attempts to introduce it have been short-lived. That could finally be about to change, says Julia Park
"Roads are made, streets are made, services are improved, electric light turns night into day, water is brought from reservoirs a hundred miles off in the mountains – and all the while the landlord sits still. Every one of those improvements is effected by the labour and cost of other people and the taxpayers. To not one of those improvements does the land monopolist… …contribute, and yet by every one of them the value of his land is enhanced. He renders no service to the community, he contributes nothing to the general welfare, he contributes nothing to the process from which his own enrichment is derived."
That was Winston Churchill in 1909. And he wasn't the first to highlight the profit that accrues to landowners when their land is earmarked for development. In the middle of the 19th century, John Stuart Mill said much the same:
"Landlords grow rich in their sleep without working, risking or economising. The increase in the value of the land, arising as it does from the efforts of the entire community, should belong to the community and not to the individual who might hold the title."
Since then, hundreds of experts – Kate Barker, Richard Blythe (RTPI), Joshua Vincent Duncan Bowie, Shelter, TCPA (the list goes on and on) have all had their say. In 2015, Tom Copley, an energetic Labour Member of the London Assembly and author of Right to Buy: Wrong for London, was commissioned to write a report for the GLA. He noted that land values in the UK have risen by a staggering 544% since 1995 and that Crossrail had already led to an 82% uplift in land values near to the planned stations. Imagine what that figure will be when it's finally finished.
Like others, Copley cited examples of various forms of land value capture in use across Europe, and elsewhere. His recommendation was to replace the three existing basic property taxes (council tax, business rates and stamp duty) with an annual land value levy, for a trial period in London.
The 2018 Housing, Communities and Local Government Select Committee inquiry into land value capture favoured a different approach, and that's part of the problem: housing experts and politicians agree that something should be done but can't agree on how. Notwithstanding Churchill's political allegiance, it's fair to say that Labour's appetite to pursue this has generally been greater than that of the Conservatives (I recounted some of its failed attempts in a previous BD column), but it has recently shot up the agenda of both political parties.
Under the 1961 Land Compensation Act, councils are not permitted to buy agricultural land at its current value; instead they must pay a speculative "hope value", based on the value of the land with permission to develop the site. That can easily make land more than 100 times more expensive than its actual worth. In his review of build-out rates (the report about the problem of land-banking that concluded that land-banking wasn't a problem…), Oliver Letwin suggested that the residual land value of large sites should be capped at about 10 times their existing use value. Clearly better than paying 100 times the value – but does it go far enough?
Labour doesn't think so. In Housing for the Many, a Green Paper published in April 2018, it mooted the idea of a sovereign land trust to make "more land available more cheaply". A year on, having commissioned a report from Nicholas Falk of the Urbed Trust, John Healey, shadow housing secretary, has just pledged that Labour would follow through on this idea. The sovereign land trust would change the 1961 Act to allow public bodies to buy land at "near current use value".
Details are sketchy. The initiative seems to be more about speeding up development by dramatically reducing the cost of land to make housing cheaper than it is about extracting value, though there is scope for both. It's not yet clear whether developers and/or housing associations would be able to join the trust and acquire the land as cheaply as councils, or whether the trust would only comprise public bodies who could either develop themselves or sell it on at a modestly higher price and use the difference to fund community benefits.
>> Also read: Is it time to tax land value uplift for community benefit?
>> Also read: Don't bank on the budget to fix the housing market
Healey has suggested that the trust might begin as a branch of Homes England and become a separate entity over time; possibly fulfilling some of the functions currently carried out by the European Investment Bank. Compulsory purchase powers would be strengthened, CIL and Section 106 obligations reviewed, and quality improved.
However it is intended to work, cross-party consensus will be vital. As Healey and Falk will know, Labour's historic attempts all failed because landowners simply sat on their land until the government changed. Sure enough, as soon as the Conservatives regained power, their patience was rewarded and the policy reversed.
It feels a bit different now. A number of commentators have noted that both parties have been looking closely at land value capture. Nick Boles (a former planning minister) seems to have convinced a number of MPs of the merits, and Sajid Javid (former Secretary of State for Housing and Local Government) indicated last month that he would also like to change the system. "I think it's right that the state takes a portion of that uplift to support local infrastructure and development," he said.
Added to that, there is some hope that the general frustration with the lack of cross-party cooperation over Brexit, exemplified by the recent council election results, will lead to more attempts to gain political consensus on key issues. Whether it's housing, education, health or social care, it's never been clearer that's what needs to happen.
Julia Park is head of housing research at Levitt Bernstein
Julia Park
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is a book written in 1964 by mountaineer and author Kyūya Fukada. The list became famous when Crown Prince Naruhito, now Emperor, took note of it. The list has been the topic of NHK documentaries, and other hiking books. An English edition, One Hundred Mountains of Japan, translated by Martin Hood, was published in 2014 by the University of Hawaii Press ().

The complete list (sorted into regions from northeast to southwest) is below.

History
Selections of celebrated mountains have been produced since the Edo period. Tani Bunchō praised 90 mountains in 日本名山図会 (A collection of maps and pictures of famous Japanese mountains), but among these were included such small mountains as Mount Asama in Ise, Mie and Mount Nokogiri on the Bōsō Peninsula. Unsatisfied with this selection, Fukuda, who had climbed many mountains in Japan, selected 100 celebrated Japanese mountains based on a combination of grace, history, and individuality, moreover excluding mountains with an altitude of less than .

Though it was at first unknown other than to some hiking-lovers and avid readers, reports that the list was one of the Prince's favorite books increased its profile. The Crown Prince is a mountain enthusiast to the extent that he has even belonged to an alpine club, and it has been reported that it is a dream of his to reach the summit of every mountain on the list.

Since the 1980s, there has been a climbing boom amongst the middle-aged.  It is not alpinism for experts, sometimes including rock climbing, that has been popularised, but rather more casual hiking or trekking for ordinary people. However, due to the creation of more mountain lodges and trails, and the improvement of mountaineering technology, it became possible to climb mountains which had previously been considered very rugged.

The list became widely read, and more and more people have chosen mountains from the book to climb. In imitation of Prince Naruhito, many people have also set the goal of reaching every summit on the list.

Mountaineering programs on NHK helped popularize the list. The station televised a documentary about taking up the mountains on the list one by one, and Rambō Minami's mountaineering primer for the middle-aged. These gained broad popularity, and the list became widely known. Since then, lists of 200 and 300 mountains, lists of hundreds of mountains in various localities, and a list of 100 floral mountains have appeared.

In 2002, a new record was established when all the mountains were traversed in 66 days. This was superseded in 2007, with a new record of 48 continuous days. This was further cut to 33 days in 2014

Assessment
Compared to other modern essays on Japanese mountains such as Mountaineering and Exploration in the Japanese Alps by Walter Weston, the book is short. Fukuda writes about the history of the mountains, especially the origins of their names. It is not a text that people can read to vicariously experience climbing or nature. Some think that the reason the list has been widely well received is that it put into focus 100 mountains which were already well known.

Selection criteria

Fukada selected 100 mountains from those he had climbed which are 1,500 meters or higher, according to three criteria: grace, history and individuality. There was some flexibility regarding the height, with some of the mountains, like Mount Tsukuba and Mount Kaimon, being under the limit.

There have been many varying opinions about the criteria for selection. It is often pointed out that the list emphasizes mountains in the Chūbu region. It has been reported that Fukada, who was from Ishikawa Prefecture, was brought up looking at Mt. Haku, but he only selected 13 further west.

However, grace and individuality are in the eye of the beholder, and throughout history, many legends have been circulated about mountains throughout the Kinki region. Moreover, many mountain-lovers have argued that since Mount Tsukuba, with an altitude of 877 meters (876 at the time), was selected, certain mountains in other localities should have been chosen.

List by region

Hokkaidō

Akan Volcanic Complex (阿寒岳)
Daisetsuzan Volcanic Group (大雪山)
Mount Poroshiri (幌尻岳)
Mount Rausu (羅臼岳)
Mount Rishiri (利尻岳)
Mount Shari (斜里岳)
Mount Tokachi (十勝岳)
Mount Tomuraushi (トムラウシ山)
Mount Yōtei (羊蹄山)

Tōhoku region
Mount Adatara (安達太良山)
Mount Aizu-Komagatake (会津駒ヶ岳)
Mount Asahi (朝日岳)

Mount Azuma (吾妻山)
Mount Bandai (磐梯山)
Mount Chōkai (鳥海山)
Mount Gassan (月山)
Mount Hachimantai (八幡平)
Hakkōda (八甲田山)
Mount Hayachine (早池峰山)
Mount Hiuchigatake (燧ヶ岳)
Mount Iide (飯豊山)
Mount Iwaki (岩木山)
Mount Iwate (岩手山)
Mount Zaō (蔵王山)

Kantō region

Mount Akagi (赤城山)
Mount Asama (浅間山)
Mount Azumaya (四阿山)
Mount Hiragatake (平ヶ岳)
Mount Hotaka (武尊山)
Mount Kumotori (雲取山)
Mount Kusatsu-Shirane (草津白根山)
Mount Nantai (男体山)
Mount Nasu (那須岳)
Mount Nikkō-Shirane (日光白根山)
Mount Ryōkami (両神山)
Mount Shibutsu (至仏山)
Mount Sukai (皇海山)
Mount Tanigawa (谷川岳)
Mount Tanzawa (丹沢山)
Mount Tsukuba (筑波山)

Chūbu region

Mount Aino (間ノ岳)
Mount Akaishi (赤石岳)
Mount Amagi (天城山)
Mount Amakazari (雨飾山)
Mount Daibosatsu (大菩薩岳)
Mount Ena (恵那山)
Mount Fuji (富士山)
Mount Goryu (五竜岳)
Mount Haku (白山)
Mount Hijiri (聖岳)
Mount Hiuchi (火打山)
Mount Hōō (鳳凰山)

Mount Hotaka (穂高岳)
Mount Jōnen (常念岳)
Mount Kaikoma (甲斐駒ヶ岳)
Mount Kasa (笠ヶ岳)
Mount Kashimayari (鹿島槍ヶ岳)
Mount Kinpu (金峰山)
Mount Kirigamine (霧ヶ峰)
Mount Kisokoma (木曾駒ヶ岳)
Mount Kita (北岳)
Mount Kobushi (甲武信ヶ岳)
Mount Kuro (黒岳)
Mount Kurobegorō (黒部五郎岳)
Mount Makihata (巻機山)
Mount Mizugaki (瑞牆山)
Mount Myōkō (妙高山)
Mount Naeba (苗場山)
Mount Norikura (乗鞍岳)
Mount Ontake (御嶽山)
Mount Senjō (仙丈ヶ岳)
Mount Shiomi (塩見岳)

Mount Shirouma (白馬岳)
Mount Takatsuma (高妻山)
Mount Tateshina (蓼科山)
Mount Tate (立山)
Mount Tekari (光岳)
Mount Tsurugi (剱岳)
Mount Uonuma-Komagatake (魚沼駒ヶ岳)
Mount Utsugi (空木岳)
Mount Warusawa (悪沢岳)
Mount Washiba (鷲羽岳)
Mount Yake (焼岳)
Mount Yakushi (薬師岳)
Mount Yari (槍ヶ岳)
Yatsugatake (八ヶ岳)
Utsukushigahara Highland (美ヶ原)

Western Japan

Mount Arashima (荒島岳)
Mount Aso (阿蘇山)
Daisen (大山)
Mount Ibuki (伊吹山)
Mount Ishizuchi (石鎚山)
Mount Kaimon (開聞岳)
Mount Kirishima (霧島山)
Mount Kujū (九重山) or Kokonoe
Mount Miyanoura (宮之浦岳)
Mount Ōdaigahara (大台ヶ原山)
Mount Ōmine (大峰山)
Mount Sobo (祖母山)
Mount Tsurugi (剣山)

Notes

See also
Kyūya Fukada
List of mountains in Japan

External links

 One Hundred Mountains of Japan

Lists of mountains of Japan
Mountains
Works about mountaineering
Japanese non-fiction literature
1964 non-fiction books

redpajama_set_name: RedPajamaWikipedia


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Posted on September 22, 2020 February 10, 2021
FAQ on New 401(k) Coverage Rules for Long-Term, Part-Time Workers
by Christine Roberts.In 401(k) Plans, ADP & ACP Testing, Earlier Posts.Leave a Comment on FAQ on New 401(k) Coverage Rules for Long-Term, Part-Time Workers
With a stated goal of encouraging retirement savings, the Setting Every Community Up for Retirement Enhancement Act expands eligibility to make salary deferrals under a 401(k) plan to "long-term, part-time workers." The new rules under the SECURE Act, which became law on December 20, 2019, ramp up between 2021 and 2024. However, some employer action is already required, as explained below. The following Frequently Asked Questions walks you through the new rules, including those contained in IRS Notice 2020-68, published on September 3, 2020.
Q.1: What are the current rules for excluding part-time, seasonal, and temporary employees under 401(k) and other retirement plans?
A.1: Even of you exclude these categories by name, you must still track their hours of service and include them in the plan on the entry date coinciding with or following their completion of 1,000 or more hours of service within a 12-month period (or, if later, upon also attaining a minimum age not exceeding 21). This is required under Section 401(a) of the Internal Revenue Code. Different rules applicable under Section 403(b) plans are outside the scope of this FAQ.
Q.2: Over what period do you count the 1,000 hours of service?
A.2: You count them over an "eligibility computation period." The first eligibility computation generally starts upon the date of hire and ends on the first anniversary of that date. The plan may then continue to use the anniversary of hire, or switch to a plan year cycle.
Example – Switch to Plan Year Cycle: Kyle is hired on June 15, 2021 under a plan that follows a calendar year cycle and uses quarterly entry dates. Kyle works 700 hours between June 15, 2021 and June 14, 2022, the first anniversary of hire. Kyle does not enter the plan on July 1, 2022. Kyle completes 1,000 hours between January 1, 2022 and August 15, 2022 and enters the plan on October 1, 2022.
Q.3: What is a "long-term, part-time worker"?
A.3: Section 112 of the SECURE Act defines a long-term, part-time worker as an employee who has worked 500 or more hours in each of 3 consecutive 12-month periods, and who has attained a minimum age, not to exceed 21, as of the end of that 36-month period. The 12-month eligibility computation periods may be based on the anniversary of hire or may switch to the plan year cycle as described above.
Q.4: What eligibility rules apply to long-term, part-time workers?
A.4: An employee who qualifies as a long-term, part-time worker must be allowed to make employee salary deferrals under a Section 401(k) plan as of the first applicable entry date following completion of the 36-month period. A plan is allowed to use 6-month entry dates for long-term, part-time workers (e.g., January 1 and July for a calendar year plan) or may use regular quarterly, monthly, or other entry dates for this group.
Q.5: When do you begin tracking hours of service for long-term, part-time workers?
A.5: You begin tracking on January 1, 2021. That means the first point at which an employee will qualify for participation in a 401(k) plan as a long-term, part-time worker is January 1, 2024.
Q.6: Must long-term, part-time workers receive matching contributions or other employer contributions?
A.6: No, only eligibility to make salary deferral contributions is required. However, an employer may voluntarily make long-term, part-time workers eligible for matching and other employer contributions.
Q.7: If we choose not to, does that mean we don't have to track hours of service towards vesting, for long-term, part-time workers?
A.7: No, you must track hours of service towards vesting, even if you don't make employer contributions for this group. That is because, if a long-term, part-time worker later meets the plan's conventional eligibility requirements, the worker joins the plan as a "regular" participant as of the first subsequent plan year, and may become eligible for matching and other employer contributions at that point. All of the worker's hours of service must be counted towards vesting at that point. If these are hourly workers, you may be tracking their hours of service automatically, as it is.
Q.8: Do special rules apply to tracking vesting service for long-term, part-time workers?
A.8: Yes. Notice 2020-68 provides that you count each year in which an employee has at worked least 500 hours of service as a year of service counted towards vesting. Further, you count all years of service with the company in which they reach that threshold, not just years of service worked from January 1, 2021 and onward (as you do for eligibility purposes). If the plan language allows, you may disregard only years worked before attaining age 18, years worked before the plan was adopted, or years that may be disregarded under specially modified break in service rules.
Q.9: Are the break in service rules modified for long-term, part-time employees?
A.9: Yes. Normally, a break in service is defined as a year in which an employee has not completed more than 500 hours of service. For long-term, part-time workers, it is defined as a year in which the employee did not complete at least 500 hours of service.
Q.10: Can a plan still exclude employees based on job function or job location, such as "employees at Location B," without violating the long-term, part-time worker coverage rules?
A.10: Presumably, reasonable, job-based exclusion criteria that pass minimum coverage testing are still permissible and are not preempted by the long-term, part-time worker coverage rules, but more guidance from the IRS would be appreciated. Employers with specific questions should consult benefit counsel for individualized guidance.
Q.11: Are long-term, part-time workers counted towards nondiscrimination testing, including ADP/ACP, and minimum coverage testing?
A.11: No, you are not required to count them under these tests.
Q.12: Are you required to make minimum top-heavy contributions on behalf of long-term, part-time workers?
A.12: No, you are not required to do so.
Q.13: Do the long-term, part-time worker coverage rules apply to employees subject to a collective bargaining agreement?
A.13: No, they do not apply to collectively bargained employees.
Q.14: Instead of tracking new hires over 3 years, should I just allow all employees who complete 500 hours of service to participate in the salary deferral portion of my 401(k) plan as of the next entry date?
A.14: That is certainly a simplified alternative to the minimum requirements, and presumably the exceptions from nondiscrimination testing and top-heavy contributions would continue to apply to employees meeting these reduced eligibility criteria. However this route could bring its own complications, by increasing your plan participant headcount over the 100 participant threshold sooner than is required. See Q&A 17.
Q.15: How will the long-term, part-time worker rules apply to plans with automatic enrollment?
A.15: The SECURE Act currently only refers to the minimum semi-annual entry dates for long-term, part-time workers, so it would appear that the automatic enrollment provisions would not apply to them. More guidance would on this topic would be appreciated, however.
Q.16: What if my plan doesn't use actual hours to track service, but instead uses the equivalency method (e.g., 45 hours credited per week, if any service is performed in the week)?
A.16: It would appear that you can continue to use this method of tracking service for employees who meet conventional eligibility criteria, and use actual hours to track eligibility of long-term, part-time workers. Nothing in the SECURE Act prohibits use of the equivalency method for tracking service of long-term, part-time workers.
Q.17: Should we just create a new, separate 401(k) plan for long-term, part-time workers?
A.17: That depends. As it stands, it appears that employees who meet the criteria of long-term, part-time workers – whether or not they actively defer under the plan – will be included in the plan participant headcount on the first day of a plan year. This headcount is used to determine whether or not the plan has 100 or more participants and must include an independent qualified auditor's report with its 5500 for a given year. If inclusion of your long-term, part-time workers will push your existing plan over the 100 participant threshold, you might give thought to separating them out in a separate plan, such that both of your plans will be under the audit threshold. Both plans would still have to file a Form 5500-SF each year, of course.
The above information is a brief summary of legal developments that is provided for general guidance only and does not create an attorney-client relationship between the author and the reader. Readers are encouraged to seek individualized legal advice in regard to any particular factual situation. (c) 2020 Christine P. Roberts, all rights reserved.
Photo Credit: Gabriella Clare Marino, Unsplash
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