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555TEN | Romance in Hell's Kitchen
The Hell's Kitchen luxury rentals at 555TEN put you at the center of the world's most exciting city, and the locale presents the perfect destination for a night out with that very special someone on the most romantic day of the year – Valentine's Day. Within walking distance, you'll find world-class cuisine, the best of Broadway, the magic of the city as seen from the water, and some novel activities to engage in with your Valentine.
Walk west from 555TEN, and you'll come to the edge of the Hudson River, where you can watch the sunset or, better yet, immerse yourselves in it by taking a Circle Line sunset cruise around the island, seeing it from a new perspective. On the "Harbor Lights" cruise, the lights of the skyline, the Statue of Liberty, and the Brooklyn Bridge doubly shine in the pink glow of the Manhattan sunset, and you can watch and photograph it all from the cozy, heated interior of the Circle Line ship. The boat also has a fully stocked bar and a café that let you take in the full vista of New York while sipping a cocktail or nibbling a snack.
For a more active urban adventure, head with your date to the Manhattan Plaza Health Club for a night of indoor rock climbing. Spend the evening scaling the colorful walls whose terrain of lifts and foot rests create an architectural, climbable indoor sculpture that combines the challenge of a rock face with the intimacy of a neighborhood gym. Learn new ways to (literally) support each other and work on new skills as a couple by challenging yourselves and helping each other overcome fears.
If that sounds too much like hard work, then the two of you can always take advantage of the cultural offerings of Midtown's music scene and Broadway shows, all of which are conveniently located near the no-fee rentals at 555TEN. The Hammerstein Ballroom is a legendary music venue where, in the coming months, you can catch the most desirable tickets in town for performances by Bon Iver, Tove Lo, and Sting. Or, if a theater is more your thing, check out Kinky Boots at the Al Hirschfeld Theatre or an award-winning play at Playwrights Horizons.
Sometimes, though, you have to stick to the classics: a beautiful dinner will always make for a perfect night. Esca, part of the Mario Batali restaurant "invasion" of New York, is the kind of place you and your date will want to return to throughout your relationship, to keep experiencing its food and ambiance. Feast on a platter of wild Maine Belon oysters, paired with a bottle of 2015 Valle Isarco Gruner Veltliner; then, when you come back for a one-year anniversary celebration, you can dine on spaghetti served with a one-pound lobster, chili, and mint—plus a bottle of Georges Laval Brut.
There'll be plenty to celebrate with your date, your city, and your 555TEN luxury rental in Hell's Kitchen, where everything romantic and good is possible on land and water, especially on Valentine's Day.
*All prices reflect net effective rents and are based on immediate occupancy.
555TEN / 212.563.5553 / HELLO@555TEN.COM / Privacy Policy / 555 10TH AVE, NEW YORK, NY 10018
© 2019 Extell Development. All rights reserved.
Extell Development Company and its exclusive sales and marketing agents fully support the principles of the Fair Housing Act and the Equal Opportunity Act.
Fair Housing Act.
555TEN / 212.563.5553 / HELLO@555TEN.COM
555 10TH AVE, NEW YORK, NY 10018
Our leasing team is fully equipped and available to accommodate in-person and virtual tours.
To schedule an appointment please click here


This week we had a surprise visit from our friend Mandela Van Peebles. Thanks for your enthusiastic support Mandela. You certainly look great in our new silver cloud T.
A very special thanks to everyone who stopped by this weekend or visited our online store. You were our first buyers.
We recently we met our neighbors from Norhtforker, the tourist and lifestyle website dedicated to life on the North Fork of Long Island, New York. Here is a link to the great article they just published about us.
Starting a new online retail fashion brand in today's cut throat, crowded market is a daunting proposition. But we are now close to doing just that. High hopes and big ambition got us started, but it's the unrelenting hard work and massive support of friends and family that's got us to this point.
This is a list of ten people who have inspired us.
They make what they do seem simple.
They are elegant in their own right.
They are all unquestionably talented.


We offer opportunities to worship at 10 am and 6.30 pm every Sunday. Every one or two months in the evening a Praise Service is held.
On the fourth Wednesday of every month there is a service at 7.30 pm called Sanctuary. This is an alternative and usually reflective act of worship that is led by aspiring worship leaders and local preachers from the Church.
We celebrate Holy Communion in the morning on the second Sunday of every month and there is also Holy Communion in the evening on the first Sunday of each month.


Just adding to the insanity.
Steam Indicator! by ssweeny.net is licensed under a Creative Commons Attribution 4.0 International License.
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History and Modern Languages Tripos and your career
It is expected that History and Modern Languages graduates will develop insight into the cultures of other countries, and an understanding of the past and present in international contexts.
Graduates are expected to be well equipped to appeal to a wide range of potential employers – advanced language skills and experience of living abroad are transferable skills which are often in great demand.
The course also provides good preparation for further study in either or both subject areas.
History graduates at Cambridge have previously progressed into a very wide range of professions. The most popular of these are currently law, business and finance, national and local government, non-governmental organisations (both national and international), journalism and publishing, teaching, library and museum work, and research-based careers of all kinds.
89% of Medieval and Modern Language Graduates and 85% of History students have progressed into a professional or managerial occupation within six months of completing their course, as stated on Unistats, which compares official course data from Universities and colleges. The video below features interviews with a selection of alumni, who discuss how their Medieval and Modern Language studies helped achieve their career aspirations in law, journalism and bioinformatics.
Potential destinations
Intern, Ministry of Foreign Affairs, Finland
Research, Jubilee Centre (think tank)
English Teacher (TEFL), London House
Content Producer, Betfair
Communications Intern, CharityComms
Freelance Writer/Editor, Conde Nast Traveler
Consultant, Deloitte
Translator, Charities
Graduate Manager, Network Rail
Librarian and Archivist, Egypt Exploration Society
Journalist, The Moscow Times
Associate in Assurance, PriceWaterhouseCoopers
Copyright holder: University of Cambridge Communications Office

redpajama_set_name: RedPajamaCommonCrawl


Congratulations to ourselves! Don't Move Firewood just finished its annual roundup of state based firewood regulations and educational campaigns, and wow, that file is a doozy. You can download the excel spreadsheet here, or if you want a PDF (warning! many of the links do not work on the pdf version- but it does print out nicely) you can certainly download that here.
If you are just interested in looking up a specific state, please visit our State-by-State map page and select the state you are looking for. We have updated all 50 states and Canada, accurate as of October 3rd 2013.


Situated on the second floor, this double room offers 1 double bed, air conditioning and bath robes. The shared bathroom is located next to the room. Guests can make use of the free coffee and tea from the pantry on the first floor.


When you are finished with the 2 same frames add the last 8 in PVC pipe to connect them together.
Take the three-way piece and connect it to one of the 2in pieces of PVC. It should be placed like the 2nd picture. The end that you want to place the 2in pipe in is the right horizontal side if the top of the three-way pipe is facing upwards toward you.
Then add an elbow to the other side of the 6 in facing the same direction as the empty ligament of the three-way.
Connect those sets of pieces to the sets from the previous step. Make sure the corner PVC piece is on the top of the frame and the 3 way PVC pipe is facing to the other side of the submarine.
First cover the top and sides of the motor base with the stickers to prevent water from entering.
Second solder waterproof network wires to the motor by attaching the black wire to one metal protrusion and red to the other.
To strip the wires first clip the black wire so that you can see about one and a half inches of the smaller wires inside. Then you should clip about 1/5 of an inch of the plastic coating on those off so that you can see the copper underneath.
Now drill a hole in the bottom of the film canister and a hole in the lid.
Roll a small ball of wax between your fingers and put it on the bottom of the canister over the hole.
On the lid insert your wires 1 inch into the hole and then put another ball of wax around where it came through.
Push the final metal protrusion on the motor through the glob of wax on the bottom of the film canister and close the container.
When attaching to motors onto the sub you firstly need to make sure your motors are leveled onto the sub. You can either use your eye or a leveler.
Use the zipties to form an X that will hold the motors on like so. Two of them should be facing upwards, one should be angled to the right while on the left, and the final motor should be angled to the left while on the right.
The first thing you need to do is repeat the first two steps of part 7 on the opposite ends of all three wires connected to switches and both ends of the 80ft wire.
Now solder those wires to their corresponding wires on one end of the longer piece, keeping the "dead wire" (the color not being used) out of the way.
Solder the first motor (the one on the bottom left) wire to the four corresponding wires on the opposite end of the 80ft piece using the same colors of wire that are on all four corners of the switch.
Repeat this step for the other bottom motor.
Because the two top motors will be operated by the same switch you will need to repeat step three, except doubling the number of wires, thus doubling the amount of power going to the motors. 35 Now solder the wire pairs coordinating colors with those in the middle of the switches to the power source.
Finally, using the electrical tape, wind it around the many wire solders where they emerge from the outer plastic of the tether cable.
Then wrap it in between the wires so that it seals both around and between the wires and forms a seal over the opening to prevent water from getting inside the cable.
Label the switches so that you know which motor they are attached to.


Steel and aluminum drive rivets are used to install sign panels onto square steel posts.
The holes in the sign panel are lined up with the pre-punched holes in the post and the drive rivet into holes in the sign panel and post. With a hammer, the protruding pin is driven flush with the top of the rivet, securing the sign to the post. Removal is difficult, and has to be done with a punch working the rivet out from the back side.
Jumbo head steel and aluminum drive rivets are stocked here at Traffic Supply, Inc. They have a head width of 1" and include a nylon washer which serves to both protect the face of the sign panel and to help pull it up tight to the post. The wider head may help prevent the sign panel from tearing off of the post in windy locations.


Sour cream gives added creaminess to this thick and chunky chili soup.
Combine sausage and onion in 4-quart saucepan. Cook over medium-high heat, stirring occasionally, until sausage is browned (8 to 10 minutes).
Add vegetable juice, tomatoes, beans and chili powder. Continue cooking until mixture just comes to a boil (1 to 2 minutes).
Reduce heat to medium-low; cook, stirring occasionally, to blend flavors (10 to 12 minutes). Just before serving, gently swirl in sour cream.
*Substitute lean ground beef instead of Italian sausage for a traditional-style chili.


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Best Family Lawyers in St. Louis
Family Lawyers FAQs 〉
Family Lawyers FAQs
Alan E. DeWoskin, P.C.
225 S Meramec Ave Ste 426, Saint Louis, MO 63105
The Law Office of Alan E. DeWoskin PC is a general practice firm with a key focus on family and military law. Since 1969, the firm has represented clients in the greater Saint Louis area going through the divorce process. Attorney DeWoskin walks clients through the complex divorce-related issues, including child custody and visitation, alimony and child support, and division of assets and debts. He has over 50 years of experience and maintains an AV rating with Martindale-Hubbell.
Aranda Law Firm, P.C.
1750 S Brentwood Blvd. Suite 810, St. Louis, MO 63144
Aranda Law Firm, P.C., primarily handles various family law concerns of St. Louis locals. It helps individuals through the divorce process, representing them in legal processes such as dividing assets and debts. The firm offers counsel in custody and support issues to create parenting plans for children's interests. Aranda Law Firm, P.C., also deals with guardianships, adoptions, abuse and neglect, and protection orders. Ben Aranda's practice areas include traffic, criminal, employment, probate and estate, and injury law.
Bardol Law Firm, LLC
34 North Gore Ave., Suite 203, St. Louis, MO 63119
Bardol Law Firm, LLC, handles family law matters in the St. Louis area. Its principal attorney, Stephen J. Bardol, takes on cases involving divorce, child custody and support, domestic violence, and adoption. He aims to protect their client's interests and equip them with the knowledge to make informed decisions. In 2014, he received recognition as one of the Top 40 Under 40 for the NTL. Bardol is also a member of the Webster Groves Chamber of Commerce.
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Cavanagh & Associates
7800 Forsyth Blvd., Suite 600, St. Louis, MO 63105
Cavanagh & Associates is a family law firm that operates in St. Louis. It advises those who are facing contested, uncontested, and collaborative divorces. The firm can represent its clients in meetings regarding marital assets, from property rights to personal possessions. It also helps clients in filing paperwork for child custody and adoption. Its principal attorney, Jack Cavanagh, started to practice in 1962 as a public prosecutor. He then continued into a 50-year career in private practice for family law, corporate law, and criminal defense.
Cohan Law Firm
225 South Meramec Ave., Suite 502, St. Louis, MO 63105
Cohan Law Firm located in St. Louis represents clients in family law concerns. Michael Cohan established the firm in 2002. Cases the office handles family law matters including divorce, child support and custody issues, civil appeals, and traffic tickets. The law firm gives personalized service, as its lawyer directly deals with the clients. The office also offers an uncontested flat-rate divorce package where meetings can be conducted virtually, as a court appearance is not required to finalize the case.
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Coulter Lambson, LLC
130 S Bemiston Ave Ste 400, Clayton, MO 63105
Coulter Lambson LLC is a law firm that serves people in the Clayton and St. Louis metro areas. The attorneys dedicate the entirety of their practice to family law, representing clients in matters concerning child custody and support, visitation rights, modifications, divorce, paternity, alimony, grandparent rights, and enforcement of orders. Partner C. Curran Coulter has been recognized as a Top 10 Attorney for Client Satisfaction by the American Institute of Family Law Attorneys.
Family Ally
130 South Bemiston Avenue, Clayton, MO 63105
Family Ally serves the St. Louis metro area and assists clients with a multitude of legal problems involving marriage, relationships, children, and legal contracts related to those things. It represents clients who are involved in custody battles and also deals with child support conflicts. This firm has experience with grandparents' rights cases, third-party custody, and adoption as well. Assistance is available for clients who want to divorce, and Family Ally can enforce pre-nuptial and post-nuptial agreements as needed too.
Family Law Partners
699 Trade Center Blvd Ste A, Chesterfield, MO 63005
Family Law Partners is a domestic litigation law firm serving the people of Saint Louis and the nearby areas. The firm specializes in divorce and child custody matters, and often fights for fathers' and grandparents' rights. The Firm also devotes a portion of its practice to developing and finalizing prenuptial agreements, and fileing paternity actions to enforce parental responsibility. It also mediates in cases involving divorce, child custody and support, property division, and modifications to existing agreements. The office is praised by its clients for its owner's professionalism and skill.
Fischer Law Firm, LLC
1034 S. Brentwood Blvd. Suite 1540, St. Louis, MO 63117
Fischer Law Firm, LLC serves clients in the St. Louis metro. It handles different legal services under family law such as divorce, child custody and support, paternity determination, orders of protection, and modification of decrees. It helps resolve clients' cases through settlement with the least amount of resentment between both parties. Attorney Lynn A. Fischer started this firm in 2003. Owing to her expertise in family law, she has negotiated settlements amounting to millions of dollars.
Fredman & Fredman, P.C.
212 North Kingshighway, Suite 1027, St. Louis, MO 63108
Fredman & Fredman, P.C., is a full-service law firm that helps members of the St. Louis community deal with their family law concerns. It handles matters such as divorce, paternity, prenuptial agreements, and child support and custody. Its team of lawyers assists in modifying post-decree orders and filing contempt actions to initiate orders of protection. One of them, Mark S. Fredman, has been admitted to practice law before the U.S. District Court for the Eastern District of Missouri.
Growe Eisen Karlen Eilerts Attorneys at Law
120 S. Central Avenue Suite 150, St. Louis, MO 63105
Growe Eisen Karlen Eilerts Attorneys at Law has been serving clients in the St. Louis metro and the surrounding areas since 2009. It handles family law cases including matters of divorce, annulments, alimony, asset protection, child support, and visitation. It also takes on domestic abuse and family violence cases. In addition, the firm accommodates business litigation, class actions, personal injury, employment, and criminal law cases. Founding partner and attorney, Gary A. Growe, is a member of The Missouri Association of Trial Attorneys.
Haefner Law Office, LLC
4372 Casa Brazilia Dr Ste 102, Saint Louis, MO 63129
Haefner Law Office LLC is a civil litigation law firm providing the people of Saint Louis with legal representation. The firm helps the victims of domestic abuse by obtaining protective orders on their behalf. It also has experience with uncontested and contested divorce, paternity actions, and modifications of existing postnuptial agreements following a change of circumstance. Founding attorney Mark Haefner was named in the American Society of Legal Advocates Top 40 Under 40 list.
Hais, Hais & Goldberger, P.C.
222 S Central Ave Ste 600, Saint Louis, MO 63105
With six offices in the state, Hais, Hais, & Goldberger PC is a family law firm serving the community of Saint Louis. The firm's team of attorneys has a combined experience exceeding 100 years, and they file paternity actions to determine parenthood and enforce child support. They also take cases related to divorce, property division, and enforcement. Partner Susan Hais was named the Most High Profile Divorce Attorney in St. Louis in 2009 by the Ladue News.
JoAnn C. Donovan, Attorney at Law
330 rue St. Francois, Florissant, MO 63031
Joann C. Donovan, Attorney at Law, has more than 25 years of experience representing people in St. Louis and Florissant. She primarily focuses her practice on family law, supporting clients in legal actions relating to child custody and property division. Her services include divorce, child support modifications, adoption, relocation, paternity, guardianship, and visitation planning. Ms. Donovan also practices commercial law and represents plaintiffs in personal injury cases. Other practice areas include estate planning and probate law.
John Buchmiller & Associates, LLC
6 Cardinal Wy Suite 900, St. Louis, MO 63102
John Buchmiller & Associates, LLC, handles family law issues for clients around St. Louis. By providing compassionate communication and various options, the firm helps them deal with the complexities of divorce, child custody, and other family law-related matters. Its attorneys aim to resolve conflicts and alleviate financial and emotional burdens on parents and children alike. In addition to settling disputes, they strive to create long-term, actionable solutions in order to secure the future of any children involved.
Langley Law Firm
11756 Borman Dr., Suite 101, St. Louis, MO 63146
Langley Law Firm serves clients in the St. Louis area, providing legal representation to those who are dealing with family-related matters. These include child custody, alimony and spousal support, child support, and divorce. Its team educates clients regarding their cases and maintains communication with them to give them confidence in facing the challenges ahead. Principal attorney Brian Langley uses his expertise and knowledge in the field to advocate for his clients and inform them about their rights during the legal process.
FindLaw
Law Office of Barbara Graham, LLC
7777 Bonhomme Ave Ste 1600, Saint Louis, MO 63105
The Law Office of Barbara Graham LLC is a civil litigation law firm that has been in operation in Saint Louis for more than 15 years. A large part of the firm's practice is dedicated to family law, and its legal team files paternity actions, helps clients with adoption, and mediates divorce cases. It also modifies existing postmarital agreements. The firm is also experienced in the field of entertainment law.
Law Offices of Margot H. Beasley, LLC
7711 Bonhomme Avenue, Suite 815, Clayton, MO 63105
Law Offices of Margot H. Beasley, LLC, handles family law cases of clients in St. Louis and the surrounding areas. It helps individuals resolve their legal issues involving child custody and support, divorce, relocation, and prenuptial agreements. It also guides victims of domestic violence to assist them in fighting for their rights and obtaining protection orders from the court. Its founding attorney, Margot H. Beasley, is a certified divorce mediator and exclusively focuses on domestic litigation.
Law Offices of Simone A. Haberstock, LLC
2016 South Big Bend Boulevard, St. Louis, MO 63117
Asset Distribution
The Law Offices of Simone A. Haberstock, LLC, handles family law matters for clients in St. Louis and the surrounding areas. The firm frequently deals with cases surrounding divorce and legal separation, prenuptial and postnuptial agreements, parenting coordination, division of marital property, and child-related issues such as custody, support, and visiting agreements. It also handles stepparent adoptions, guardianship, and cohabitation agreements. Haberstock previously served as president of the Missouri Chapter of the Association of Family and Conciliation Courts.
Linnenbringer Law
10805 Sunset Office Drive, Ste. 300, Sunset Hills, MO 63127
Linnenbringer Law is a St. Louis-based firm that represents individuals in divorce proceedings, focusing on uncontested divorces. Sole practitioner Gerald Linnenbringer uses his experience having handled approximately 3,000 uncontested divorces to guide clients through the uncontested divorce process, from the initial draft of court pleadings and divorce documents to final signing by a judge of these documents. He also assists clients in pursuing divorce by publication. Linnenbringer has been practicing law since 2009 and has served clients from Australia, Europe, and Asia.
Medler Karsten & Bridges LLC Attorneys at Law
7733 Forsyth Blvd, St. Louis, MO 63105
Medler, Karsten & Bridges, LLC, provides legal advice and representation to individuals who are dealing with family law issues in St. Louis. The law office stresses the importance of communication in resolving disputes concerning divorce, child custody, and support. Its lawyers help modify existing family court judgments. Medler, Karsten, & Bridges also handles estate planning and personal injury cases. Firm partner Jeffrey P. Medler has been appointed as a guardian ad litem by every St. Louis County Family Court judge.
Robert Parson Jr, Attorney at Law
7710 Carondelet Ave. Suite 400, Clayton, MO 63105
Robert Parson Jr., Attorney at Law, caters to the neighborhoods of St. Louis and the surrounding areas. He provides legal representation to clients involved in various matters concerning family law. These include the criminal non-payment of child support or the establishment of its initial terms, the modification of existing court orders, and paternity establishment. The lawyer also assists couples going through the divorce process and helps them understand their options regarding asset division. Parson Jr. has been in legal service for more than 19 years.
Stange Law Firm, PC
120 S Central Ave Ste 450, Clayton, MO 63105
With over 20 office locations in the country, Stange Law Firm PC is a family law group serving the residents of Saint Louis. The firm takes cases related to military and high net worth divorce, separation, and child custody. It also mediates between ex-spouses in cases stemming from divorce, such as those involving child and spousal support and asset division. Stange Law Firm PC has been recognized by multiple organizations, including Thomson Reuters Super Lawyers and the National Trial Lawyers.
The Betz Law Firm
120 E. Lockwood Ave, St. Louis, MO 63119
The Betz Law Firm handles family cases in the St. Louis metro. It provides legal guidance to families going through life-changing events, such as divorce and questions of paternity. This assistance is extended to legal battles involving child and spousal support, temporary restraining orders, name changes, emancipation, and contempt of court. While the firm can represent its clients in trials and litigation, it prefers to set a tone that promotes cooperation and mediation. David Betz founded the boutique law firm in 2012.
The Carson Law Firm
The Carson Law Firm helps St. Louis clients facing family law-related issues including divorce. Leigh Joy Carson and her colleagues bring over thirty years of industry experience in handling marriage dissolution-related talks, including child support and custody. The firm helps clients find legal remedies when it comes to maintenance, relocations, property distributions, and even modifications. Its lawyers educate clients with court timelines and deadlines in cases where clients need to file appeals to contest a decision. The firm provides an informative blog portion on its website called Virtual Coffee Break.
The Coulter Law Firm Joan A. Coulter
8820 Ladue Road Suite 203, St. Louis, MO 63124
The Coulter Law Firm Joan A. Coulter caters to the legal needs of simple and high-net-worth families going through a divorce in and around St. Louis. The office addresses family-related challenges, such as divorce, paternity actions, property division, spousal maintenance, child custody, and support. Founder Joan Coulter has been representing clients since 2001. She has a master's degree in special education, giving her the advantage of protecting the rights of children with special needs who are involved in divorce, custody, and juvenile cases.
The Faulstich Law Firm P.C.
130 S. Bemiston Suite 604, Clayton, MO 63105
The Faulstich Law Firm P.C. deals with the legal aspect of the domestic concerns of individuals in St. Louis and nearby areas. It assists its clients with their divorce cases and handles matters related to adoption, prenuptial agreements, wills, guardianship, and child support and custody. Its legal team renders solutions tailored to each client's needs, performing services such as limited-scope representation and property division assistance. Alexandra Faulstich, the firm's second-generation attorney, has interned in family law courts and has served on the Children's Health Advocacy Project.
The Hardin Law Firm
2023 Lemay Ferry Rd Ste A, St. Louis, MO 63125
The Hardin Law Firm is a multi-practice office that serves residents of St. Louis and the surrounding areas. It offers legal services for various matters relating to family law, including divorce, property division, and domestic abuse. It also handles related issues such as child custody, child support, parental rights, and alimony. The firm also practices criminal law. Principal attorney Steven Hardin has been in the legal profession for almost two decades.
The Hester Group LLC
3920 Lindell Blvd #103, St. Louis, MO 63108
The Hester Group LLC is a group of litigation attorneys that handles family law cases in St. Louis. It caters to those filing for divorce and legal separations. The group can represent clients in negotiations for dividing marital assets, as well as child custody to visitation rights. It can also assist clients in court to resolve alimony and postnuptial agreement disputes. Aside from family law, The Hester Group handles landlord-tenant conflicts and personal injury claims. On its website, clients can upload petitions for divorces and appeals to court-enforced orders.
What kinds of cases do family lawyers handle?
Family lawyers handle all types of family-related issues, including divorce, child support and spousal support, custody, adoption, paternity and guardianship. Family attorneys can also handle prenuptial and postnuptial agreements and divide marital assets based on the policies outlined in these documents. Domestic violence cases are also within the purview of family law attorneys.
Is family court different from district court?
In most states, family court is a division of the district court rather than a separate court system. Family law judges primarily preside over family disputes, such as divorce and custody hearings. Most states require family law judges to receive special training on how to best address family law matters.
How long do custody cases last in family court?
The duration of custody cases can differ based on the circumstances surrounding the claim. A case in which parents agree to split custody can be quick, while lawsuits in which both parents or guardians are fighting for full custody can take much longer. Most child custody cases last three to 10 days, but this can vary under more challenging circumstances.
Why is there no jury in family court?
There are no juries in family court cases because the concept of innocence or guilt does not apply. While there may be some cases in which additional opinions could be helpful, most cases are based on the letter of the law versus individual circumstances. Some states, including Texas, permit jury trials for family court cases, but this is uncommon.
What legal evidence is required to prove domestic abuse?
First and foremost, if you are experiencing domestic violence or abuse, immediate help is available. Contact the National Domestic Violence Hotline for safe, confidential, personal help and resources, by phone or text. From a legal perspective, abuse cases are very serious matters and usually require evidence to proceed. Due to the he-said-she-said nature of these cases, many attorneys require some form of proof, which may include:
Pictures of the physical abuse, including cuts, bruises, or destroyed property
Medical reports of injuries
Witnesses who have seen some or all of the altercations and can validate the claim
Unfortunately, obtaining this kind of evidence isn't always easy. Many domestic violence cases happen in the home without witnesses, and physical evidence may either be absent or temporary. Victims of domestic abuse are encouraged to collect as much evidence as possible, and, as noted above, to seek safety and protection as soon as possible.
What are the most common cases in family court?
Family law covers a variety of different cases pertaining to familial relations. The most common cases in family court include:
Divorce cases, including settling issues of alimony, property distribution, and child care
Child custody and the determination of paternity
Domestic violence protection orders
Name changes, including modifications due to adoption or personal preference
Guardianship, including who will handle the care of a child or adult should current caretakers be unable to do so
Adoptions and the termination of parental rights
Juvenile matters, including child abuse and neglect, foster placements, and criminal conduct
Emancipation, which is the process of declaring a minor as independent from their parents
Approval of underage marriages
Do family lawyers handle mediation?
Mediation can be a valuable part of a divorce case, counseling spouses to work through areas of disagreement in a fair, calm, and unbiased manner. Most, but not all, family lawyers handle mediation. Anyone who believes they may need intervention services is encouraged to ask about an attorney's experience with resolving disputes, to ensure that support is available if necessary.
What is family law?
Family law is an area of legal practice that places a special focus on issues concerning families. Common areas of family law include separation of assets and potential alimony arrangements during a divorce, child custody and child support mediation between estranged or divorced parents, paternity cases, and matters of adoption. Family lawyers not only oversee mediation during disputes over things like child support and custody arrangements, but they also represent parties' interests when family matters are dealt with in court.
What is a custodial parent?
When two parents do not live together with a child, one will be named as the custodial parent. The designated parent—or other guardian if both biological parents are deemed unfit—will have precedence in any legal decisions made concerning the child's life, including education and other matters of the child's welfare. The other parent is referred to as the noncustodial parent.
What is sole custody?
When a child lives with one parent full time after a divorce or a legal separation, that parent has sole custody. This parent will be fully responsible for providing basic necessities for the child's well-being, including food, shelter, and clothing. The alternative is joint custody, in which both parents share physical custody of the child, based on a predetermined legal arrangement.
While they may sound the same, sole custody is not identical to full custody. In full custody, the noncustodial parent may have visitation rights, while in sole custody, they do not. A court would rule that a parent has sole custody rather than full custody when only one parent is deemed fit to act in the best interests of the child.
What is joint custody?
Joint custody is a preset arrangement that occurs after a marriage is dissolved. In joint custody, a child lives with their custodial parent for certain days or weeks and their noncustodial parent for the remainder. The custody arrangement may be decided in a hearing, but if two parents come up with a suitable agreement on their own, the court will likely accept it.
What makes a good family lawyer?
There are a number of characteristics to look for in a good family lawyer. The first is experience. An experienced family law attorney will understand the right steps to take to come to an equitable resolution that reflects the best interests of the family, often without going to court. The ability to communicate and act as an intermediary between parties in a dispute is important, whether it concerns a divorce, custody, paternity, or something else. Family legal disputes can be stressful to manage, especially when mediation and finding a common ground is involved. A good family lawyer is also available as a resource to help their client navigate a difficult situation in a way that won't harm their chances for a positive resolution.
How can a mother lose custody of her child?
A mother could lose custody of her child if she's deemed unfit to provide or take proper care of them. This decision often comes as a result of the mother being unable to provide a safe home or take care of a child's basic needs. It can also come from a mother abusing the child or neglecting them, abusing drugs and alcohol, or frequently being arrested.
In any of these cases, the state can revoke custody from the mother, citing details learned through home visits, interviews, court records, and a variety of other sources as the reasons. In this case, sole custody would be given to the other parent, if he/she is able.
Wrongful Death Attorney in St. Louis, MO
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Estate Planning in St. Louis, MO
Search for Family Lawyers near you 〉


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BPC 157 (Body Protection Compound-157) is a pentadecapeptide made up of 15 amino acids. The amino acids sequence in BPC 157 is similar to a portion of the human BPC amino acid sequence. Human BPC is found in the gastric juice. Experiments have shown that BPC 157 enhances the healing of wounds, including tendons wounds such as transected Achilles tendons of rats. The aim of this study was to investigate the probable mechanism that BPC 157 utilizes to accelerate the healing process in an injured tendon.
Hexarelin (Hexarelin Acetate) is a synthetic hexapeptide in the growth factor family which stimulates the release of growth hormone (GH) and does not interfere with the body's ability to produce its own GH. Structurally, Hexarelin (Hexarelin Acetate) is similar in structure to GHRP-6 but without the appetite increase because of its inability to drastically increase Ghrelin levels which is responsible for the increased appetite and quicker gastric emptying. Hexarelin is a synthetic growth hormone secretagogue made from six amino acids. It contains powerful growth hormone releasing properties in the human body. Hexarelin in studies over a certain period has shown that it reduces visceral fat. Hexarelin (Hexarelin Acetate) like other Growth Hormone Releasing Peptides is most effective synergistically when administered with GHRH such as Sermorelin or Modified GRF 1-29. The increase of circulating GH through Hexarelin use causes levels of Insulin-Like Growth Factor (IGF-1) to rise in the liver. IGF-1 is the prime cause of muscle growth in response to GH stimulation. Users of IGF-1 typically experience increased strength and muscle mass, as well as a very pronounced fat loss.


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Mag. 4.1 earthquake - 57 km southwest of Acapulco de Juárez, Guerrero, Mexico, on 2020-07-05 12:05:17 (Hora de México) -
Light magnitude 4.1 earthquake at 4 km depth
5 Jul 17:21 UTC: First to report: SSN after 16 minutes.
Date & time: 5 Jul 2020 17:05:17 UTC -
Local time at epicenter: 2020-07-05 12:05:17 (Hora de México)
Depth: 4.0 km
Epicenter latitude / longitude: 16.62°N / 100.39°W (North Pacific Ocean, Mexico)
46 km (28 mi) SSW of Pozuelo (pop: 35) --> See nearby quakes!
54 km (33 mi) S of Hacienda de Cabañas (pop: 2,010) --> See nearby quakes!
54 km (34 mi) SW of Coyuca de Benitez (Coyuca de Benítez) (pop: 13,600) --> See nearby quakes!
56 km (35 mi) S of Cacalutla (pop: 2,010) --> See nearby quakes!
65 km (41 mi) S of Atoyac de Alvarez (Atoyac de Álvarez) (pop: 21,400) --> See nearby quakes!
69 km (43 mi) WSW of Tres Palos (pop: 5,000) --> See nearby quakes!
71 km (44 mi) SSE of Técpan de Galeana (pop: 15,100) --> See nearby quakes!
56 km (35 mi) WSW of La Roqueta Island --> See nearby quakes!
Primary data source: SSN (Servicio Sismológico Nacional)
M 4.1 4 km 54 km al SUROESTE de COYUCA DE BENITEZ, GRO (Mexico) SSN
M 4.1 4 km Offshore Guerrero, Mexico EMSC
Mag. 4.1 earthquake - 57 km southwest of Acapulco de Juárez, Guerrero, Mexico, on 2020-07-05 12:05:17 (Hora de México)


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L'Institut de la Família Doctor Pedro Herrero (també conegut com a Institut Alacantí de la Família, IAF) és un organisme autònom local, adscrit a la Diputació d'Alacant, dedicat a l'estudi i tractament de les famílies, dels nuclis familiars, independentment de la seua composició (parental, monoparental, extensa, etc.), sense tindre en compte la condició sexual dels seus membres, ni la composició formal del nucli familiar, i de qualsevol altre sistema compost per elements humans, així com el desenvolupament de programes destinats a donar suport a col·lectius professionals en tasques relacionades amb els fins de l'Institut, ja siguen programes d'abast local, comunitari, nacional, europeu o internacional.

Referències

Enllaços externs
 https://www.lasprovincias.es/valencia/20080704/comarcas/diputacion-creara-instituto-familia-20080704.html
 https://www.elperiodic.com/palicante/atenciones-instituto-familia-pedro-herrero-estan-originadas-crisis-economica_215241

Diputació d'Alacant
Organismes autònoms locals del País Valencià

redpajama_set_name: RedPajamaWikipedia


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Nuclear Proliferation
Here's Where US Nuclear Bombs Are Stored In Europe
GGI Staff - October 11, 2022
The Belgian tabloid De Morgen published a copy of the document detailing where the US nuclear bombs are stored in Europe.
How Ukraine Helped North Korea Develop The World's Deadliest Weapons
GGI Staff - July 4, 2022
Experts believe that the origins of Kim Jong-un's missile programs are in Ukraine. Read how Ukraine helped North Korea develop the world's deadliest weapons.
Portable Nuclear Device Missing In Eastern Pennsylvania
GGI Staff - April 19, 2022
A Troxler Model 3440 is used by construction businesses to determine if there are any radioactive substances on the work site. But for the second time in six months another portable nuclear device has gone missing in Eastern Pennsylvania leading to many questions.
Israel May Accept Iran As Nuclear Power According To Secret Talks
GreatGameIndia - October 9, 2021
Israel, Iran, the US and Russia are engaged in secret talks for Israel's acceptance of Iran as a nuclear threshold power in return for a US-Russian guarantee that Tehran will not cross the threshold to make a nuclear bomb.
INVESTIGATION: How Chinese Intelligence Cultivated The Biden Family
GreatGameIndia - October 31, 2020
An intelligence firm recently published an investigation report on how the Chinese intelligence cultivated the Biden family. The intel report disclosed a detailed narration of important events and interactions which took place during meetings between the Biden family and...
How China Stole American Nuclear Secrets Funded By Hunter Biden Co-founded Firm BHR Partners
GreatGameIndia - July 29, 2020
China General Nuclear Power Corp, a state-owned company accused of stealing American Nuclear secrets for the Chinese Communist Party has been funneling millions through an investment firm, cofounded by Democrat Presidential Candidate Joe Biden's son, Hunter Biden. Allen Ho, a...
Turkey's Role In China Pakistan Nuclear Proliferation
GreatGameIndia - February 20, 2020
After GreatGameIndia broke the story on February 12, 2020, Pakistan's nuclear proliferation activities once again are in the news following the detention of a ship (Da Cui Yun) on the 3rd February at the Kangla port bearing a Hong...


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An Interview with Video Game Music Arranger and Remixer Sean Schafianski
Sean Schafianski
Sean Schafianski is a video game music arranger, composer and remixer based in Phoenix, Arizona. He creates arrangement albums and remixes of beloved video game soundtracks that have received critical acclaim from the gaming community. I talked to Sean about where he developed an interest in music, his creative process as he arranges and remixes as well as how he recharges his creative batteries.
Interview with Sean Schafianski
Karl Magi: How did you first become interested in music in general?
Sean Schafianski: I was brought up with video games and music. From my earliest memories, I remember listening to my father's record collection and singing along to Disney films. My father frequented arcades in the late 1970s and early 1980s, playing everything from Pac-Man to Space Invaders etc; and he brought that interest home with him. I was introduced to video games with the Atari 2600, the Apple II, and Commodore 64, playing the same games that he did. When the Nintendo Entertainment system was released, my father and I would play it together, mainly RPGs. That's when I caught the bug.
Back then, stories that seem simple and linear by today's standards were a wonder. Final Fantasy, Wizardry, Destiny of an Emperor - I played them all. And the music stuck with me. I was always amazed at the kind of music that could come from those simple sound chips. When I was older, I joined band, learned how to read music, taught myself piano, and was generally immersed in music. My band directors encouraged me to keep going and never stop learning, for which I am eternally grateful. Neither of my parents were musicians - my father played a little guitar and my mother was in choir when she was in school - but that was it. They never discouraged me from going into music, however. I always knew I wanted to grow up in the music industry in some way, and now that I'm in it, I wouldn't want to be anywhere else!
KM: What are the factors in video game music that you find so compelling?
SS: Video game music exists almost in a different realm compared to popular music. It's eclectic, interactive, and (like all good music) stands the test of time. People are still listening to new arrangements of old video game music, which is amazing to me. The fact that video game music can tell stories and one can remember the feelings they had just from listening is astounding. I think that is what is most compelling to me - I still remember how I felt playing the first Final Fantasy game, the game that got me started on this wonderful fever dream train of JRPGs. Video game music also has the power to change; we are in what is essentially a golden age of game music, and that is changing how other genres are being made. It's also a fantastic gateway to classical music as well. With everything that video game music has going for it, I'm surprised that more people aren't listening to it!
KM: Walk me through the process of arrangement and how it works for you.
SS: I have different workflows depending on the kind of arrangement I'm working on. The most simple is probably jazz arrangements - I transcribe the melody of the piece I am working on for the "head" of the lead sheet. Then I listen to the original again to figure out the chord progression. If the chords are simple (A, E, Fm, etc), I'll switch up the voicings and add notes to create extended tertian chords (Amaj13, F#7b9, etc). This makes chord transitions easier and creates a more smooth/jazzy sound. I'll finish out the lead sheet and then send it out to players if I'm collaborating, or I'll play the instruments myself through software. Then all I need to do is mix everything together, master it for an album and poof! Finished remix. This kind of arrangement emphasizes improvisation and usually only plays the original theme once or twice.
The other types of arrangements require significantly more work to finish. I still transcribe the melody (or find sheet music to lessen the workload), but I'll completely change how it is presented. Entirely new sections of music are composed based on the main theme and the pieces end up being quite a bit longer than the original track. These are usually created with two or more collaborators (many more for huge arrangements), so that means a lot more time is taken with mixing, mastering, and the like.
KM: What is your approach to doing remixes?
SS: I have a very purist view when it comes to remixes. I want to stay as close to the original as possible while still adding in some of my own flair. I'm very much a classically trained musician; my emphasis being minimalism and post-minimalism (think David Lang, Steve Reich, Terry Riley, etc). I feel like that style is fantastic for remixes because it stays with one idea or theme and gets a ton of mileage out of it.
For my jazz remixes, I am a bit more adventurous, completely changing the character and genre of the music. Though I still make it a point to play the original melody in its entirety at least once. The music that we arrangers are working with is (in some cases) extremely popular and dear to a lot of people. I want to make sure that I do not go overboard with my creative ideas and create something that is unrecognizable. My arrangements are also an homage of sorts to the original composers. If they ever listen to my material, I want them to feel like I've done their music justice. I respect them immensely and only want to pay tribute to the amazing themes that they have created.
KM: Where do you think video game music fits in the broader world of contemporary music?
SS: I think video game music is still in its own little niche in the music world - not that it's a bad thing. Though I still feel like there are people who still think game music should sound like Super Mario Bros. or big, bombastic, Hollywood-type scores like Call of Duty with nothing in-between. I've shown people orchestral arrangements of Dragon Quest music and they think that it's Bach or Beethoven, and are then amazed to find out that it's game music! However, video game music is still extremely accessible to whoever is willing to listen. It's probably one of the most accessible music genres out there as there is a little something for everybody. When I set out on this musical endeavor of mine, I wanted to help bring video game music out of the woodwork, sort of speak, and help more people start to actively listen this genre. Wouldn't it be wonderful if "video game music" was a standard, widely accepted answer to the question "What kind of music do you like"?
KM: Who are some of the musical artists/composers who have inspired you and why?
SS: I mentioned that Final Fantasy was my first RPG and what started me on this path, so I would be remiss if I didn't mention Nobuo Uematsu-san here. The man is a musical genius who inspired me to get into video game music in the first place. I have a lot of admiration and respect for a multitude of JRPG composers (Mitsuda, Iwadare, Hamauzu, Sugiyama, Okabe, etc;). I grew up with the music of some of these composers and their music never left me. I still write in references and quotes to different JRPG themes in my arrangements! American composers like Garry Schyman and Jeremy Soule hold a place in my heart as well! Bioshock is one of my favorite scores of all time and I still have the original soundtrack to Secret of Evermore by Soule.
I respect and admire film composer Danny Elfman as well; his orchestration skills are top-notch and I'm still learning new things by listening to his scores. I'll admit that I am a bit of a progressive metal nut, so I'm consistently inspired by bands like Dream Theater, Opeth, and the like. I'll even quote sections from their music in my arrangements!
All of the friends that I have made in the Materia Collective are tremendous sources of inspiration for me. Dale North is a constant source of positivity and encouragement, Fredrik Häthén is down-to-earth and a fantastic mixing engineer, and John Robert Matz is probably one of the most friendly, genuine men you'll ever meet. All of these people are supremely talented composers and they inspire me to keep going and never stop honing my craft. I believe that I have made lasting connections within the Collective and I know I will continue to glean inspiration from them for a long time. And I hope I can provide the same!
KM: Tell me about some of your future plans musically speaking.
SS: I have a secret project I'm working on right now that I can't really say much about, but it is definitely ambitious and based on NieR Automata. I am also finishing up an album of Final Fantasy IV jazz remixes, which will (hopefully!) be released in the coming months; no timetable for now. An album of remastered music from Final Fantasy Mystic Quest is in the works, as is an Octopath Traveler album and a Persona 5 EP. Some of these move on and off of the back burner depending on what I want to get done. Whenever a new Materia Collective album is announced, I usually partake in that as well. There's lots of work to do!
KM: How do you recharge your creative batteries?
SS: It's very easy for me to get burned out, working on music every day while working a day job. When I feel like I'm not being efficient with my time or work, I usually walk away from the computer for a day or two. I'll play video games (I'm obsessed with Octopath Traveler right now), listen to music, have a beer, etc. But within a couple days of doing that, my brain fires up again and has all these ideas, so it's back to work! Even when I'm taking a break to recharge, my brain won't shut off so it can be a challenge to try and force myself not to work. I recently moved to Arizona, so outdoor activities will be a great way to relieve stress once the weather is, you know, not in the 110s every day.
An Interview with Video Game Music Composer Voltz.Supreme
An Interview with Video Game Music Composer and Arranger Josh Barron
An Interview with Video Game Composer and Violinist Jeff Ball
An Interview With Video Game Composer Ryan Fogleman
An Interview with Video Game Composer Antriksh Bali
Synth Album Review: Gribbles, "Bosh!"
Who Is Avicii and What Caused His Death?
by JoyLevine8


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Obama Budget Begins Digging U.S. Out of the Red on Peacekeeping, Says Better World Campaign
Washington, D.C. (March 5, 2014) – The President's FY' 2015 budget request to Congress, released Tuesday, signals to legislators that the U.S. must live up to its commitments to United Nations peacekeeping, noted the Better World Campaign. In a statement, executive director Peter Yeo said:
"The President's budget makes real progress on getting the U.S. out of the red at the UN and back in good standing with our allies and international partners. The budget – released Tuesday with topline numbers – allocates over $2.5 billion to UN peacekeeping in FY 15, making a major down payment on our back dues and wisely anticipating potential needs in places like the Central African Republic.
"Let's be clear about what this proposal does and does not do: This is not a blank check to the UN, nor the product of unchecked growth within UN peacekeeping. To the contrary, the Administration's request for increased funds reflects the increased needs we have asked the UN to address, primarily in two places the U.S. has pushed for greater UN involvement – Mali and South Sudan. The UN is scaling up its efforts in these critical regions at our request, and doing it at one eighth the cost of the U.S. going it alone.
"This is an increase over last year because we have a lot of ground to make up for: The FY 14 spending bill recently passed by Congress held in place arbitrary caps on how much of our dues the U.S. can pay in a given year. That means we're presently underfunding every single peacekeeping mission. In addition, the FY 14 bill provided no funding for the UN mission in Mali – shorting it by $250 million dollars.
"The President's budget, however, requests this cap be lifted for FY'15, allowing the U.S. to pay its peacekeeping dues at the full assessed rate of 28 percent. It also would fully fund the Mali mission for FY 15 and make a solid dent in FY'14's shortfalls.
"This budget also wisely anticipates funds for a possible peacekeeping mission in CAR – a nation where the threat of genocide looms. In fact, in a matter of days, the U.S. will enter the Security Council chamber and debate possible intervention in CAR – and with the President's budget request, we can at last negotiate a solution in good faith.
"And when we consider the full picture for international safety and wellbeing, the President's budget also holds good news in another vital area: global health. In fact, the budget would sustain strong funding for things like measles and voluntary family planning through the United Nations Population Fund. Moreover, this roadmap stands to make a considerable impact for vital efforts like the President's Malaria Initiative, the Global Fund, polio eradication initiatives, GAVI, and the UN Children's Fund, UNICEF.
"The big picture is clear: President Obama's 2015 budget proposal sets us on the right track for international diplomacy. The Better World Campaign urges congressional appropriators to follow its smart guidance."


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Tag Archive for: Excess Contribution
Failed Rollovers
An advisor asked:
"One of my clients took a distribution from his 401(k) plan and timely rolled it over to an IRA. All good—except that the IRA rollover contained an amount which should have been my client's required minimum distribution (RMD) for the year. What happens to the RMD in the IRA?"
A recent call with a financial advisor from Massachusetts is representative of a common inquiry related to an invalid qualified-plan-to-IRA rollover.
A rollover to an IRA could be a failed or invalid rollover under several circumstances, including if the rollover
Includes an RMD;
Is made after the 60-day time limit without a valid waiver or extension;
Violates the one-per-12-month IRA-to-IRA rollover rule (NA in this case since coming from a plan);
Does not meet the definition of an eligible rollover distribution.
Generally, the IRA owner has a few of options to correct the error pursuant to IRC Sec. 219(f)(6). Your client should seek the guidance of a professional tax advisor for his specific situation. Generally, under current rules,
The IRA owner could leave the ineligible rollover amount in the IRA because the IRS deems such invalid rollovers to be regular IRA contributions for the year. (Of course, the individual, otherwise, would have to be eligible to make a regular IRA contribution for the year and the IRA administrator would need to correct the IRS reporting to reflect a regular IRA contribution).
IRS Notice 87-16 allows an IRA owner to remove any current-year IRA contribution that is an eligible contribution without penalty by following the rules for removing excess contributions with net income attributable (NIA). These contributions must be removed by the tax return due date (including any extensions).
If all or a portion of the invalid rollover amount exceeds the IRA owner's regular contribution limit, the remaining rollover amount is treated as an excess contribution and will be subject to the six percent penalty tax if not timely removed (i.e., generally, October 15 of the year following the year the excess was created).
Any remaining excess that is carried over in the IRA in subsequent years continues to be treated as a regular IRA contribution until the excess amount is eventually used up or removed.
When an invalid rollover contribution is made to an IRA during the year, the invalid rollover amount is deemed to be a regular IRA contribution for that taxable year. What happens next depends on whether the amount is an eligible contribution or an excess contribution.
See IRS Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) for more guidance.
https://retirementlc.com/wp-content/uploads/2018/07/Rollover-Man.png 450 640 jkiffmeyer https://retirementlc.com/wp-content/uploads/2017/05/retirementlearninglogo.png jkiffmeyer2021-09-10 10:59:142021-09-10 10:59:14Failed Rollovers
Returning Contributions under a Mistake of Fact
My client made an excess contribution to his 401(k) plan. A provision in his plan document states, 'Any contribution made by the Employer because of a mistake of fact must be returned to the Employer within one year of the contribution.' When can a plan sponsor take back a contribution made to a plan based on a mistake of fact?
A recent call with a financial advisor from California is representative of a common inquiry related to plan errors.
The circumstances under which a contribution can be returned timely to a plan sponsor are limited under ERISA Sec. 403(c)(2):
The contribution was made because of a mistake of fact provided it is returned to the employer within one year;[1]
The contribution was made on the condition that the plan is qualified and it is subsequently determined that the plan did not qualify; or
The contribution was made on the condition that it was deductible.
Rev. Rul. 91-4,[2] provides that a qualified pension plan may contain a provision authorizing return of employer contributions made because of a "mistake of fact" as provided in section 403(c)(2)(A) of ERISA.
Focusing on the meaning of mistake of fact, neither the Internal Revenue Code nor ERISA (or regulations there under) define "mistake of fact" for purposes of qualified retirement plans. Through private letter rulings the IRS has revealed it views this exception as "fairly limited." Consider the following excerpt from IRS Private Letter Ruling (PLR) 9144041:
"Mistake of fact is fairly limited. In general, a misplaced decimal point, an incorrectly written check, or an error in doing a calculation are examples of situations that could be construed as constituting a mistake of fact. What an employer presumed or assumed is not a mistake of fact."
Plan sponsors have attempted to zero in on the meaning of mistake of fact through the request of private letter rulings. For example, in PLR 201424032, the IRS concluded that an excess contribution made to the plan based on the incorrect asset value was made because of a mistake of fact. An "erroneous actuarial computation" was a mistake of fact in PLR 201228055. A "mistaken belief about the number of participants and beneficiaries" in the plan constituted a mistake of fact in PLR 201839010.
Before correcting an excess contribution to a retirement plan, plan officials should consider all available correction methods, including those outlined in the IRS's Employee Plans Compliance Resolution System found in Revenue Procedure 2019-19.
While it may be permissible to return an excess employer contribution as a result of a mistake of fact, bear in mind, such mistakes are very narrowly defined by the IRS.
[1] Within six months for a multiemployer plan
[2] Revenue Ruling 91-4 Internal Revenue Service 1991-1 C. B. 57
Section 401.-Qualified Pension, Profit-sharing and Stock Bonus Plans
26 CFR 1.401-2: Impossibility of diversion under the trust instrument.
Reversions; remedial amendments. Circumstances under which reversions of employer contributions to a qualified plan are discussed. Rev. Rul. 77-200 superseded and Rev. Rul. 60-276 obsoleted.
Rev. Rul. 91-4
The purpose of this revenue ruling is to obsolete Rev. Rul. 60-276, 1960-1 C.B. 150, and to supersede Rev. Rul. 77-200, 1977-1 C.B. 98, for reversions occurring on or after December 22, 1987, the date of enactment of section 9343 of the Omnibus Budget Reconciliation Act of 1987 ("OBRA 87"), Pub. L. 100-203.
Under what circumstances may a qualified pension, profit-sharing or stock bonus plan permit reversion of employer contributions?
A plan permits reversion of employer contributions under the conditions described in section 403(c)(2) of the Employee Retirement Income Security Act of 1974 ("ERISA"), Pub. L. 93-406, as amended by section 9343(c) of OBRA 87.
LAW AND ANALYSIS
Section 401(a)(2) of the Internal Revenue Code of 1986 generally requires a trust instrument forming part of a pension, profit-sharing or stock bonus plan to prohibit the diversion of corpus or income for purposes other than the exclusive benefit of the employees or their beneficiaries. Section 403(c)(1) of ERISA contains a similar prohibition against diversion of the assets of a plan.
Section 403(c)(2) of ERISA, for which there is no parallel provision in the Internal Revenue Code, generally provided, prior to its amendment by OBRA 87, that the general prohibition against diversion does not preclude the return of a contribution made by an employer to a plan if: (1) the contribution is made by reason of a mistake of fact (section 403(c)(2)(A); (2) the contribution is conditioned on qualification of the plan under the Internal Revenue Code and the plan does not so qualify (section 403(c)(2)(B)); or (3) the contribution is conditioned on its deductibility under section 404 of the Code (section 403(c)(2)(C)). The return to the employer of the amount involved must generally be made within one year of the mistaken payment of the contribution, the date of denial of qualification, or disallowance of the deduction.In Rev. Rul. 60-276, the Service held that a provision permitting the reversion of the entire assets of a plan on the failure of the plan to qualify initially under the Code would be allowed. In Rev. Rul. 77-200, the Service held that plan language providing for the return of employer contributions under the circumstances specified in section 403(c)(2)(A) and (C) of ERISA could also be included in a plan intended to qualify under the Internal Revenue Code.
The Tax Court, in Calfee, Halter, & Griswold v. Commissioner, 88 T.C. 641 (1987), held that a plan may qualify under section 401(a) of the Code if it permits reversions under pre-OBRA 87 section 403(c)(2)(B) of ERISA, even if such reversions are not limited to initial qualification of a plan. In reaching this conclusion, the Tax Court assumed that the standards and guidelines in Title I of ERISA were applicable in interpreting the Code.In enacting section 9343 of OBRA 87, Congress legislatively overturned the holding in Calfee, Halter, & Griswold. It amended section 403(c)(2)(B) of ERISA to provide for the return of employer contributions under that section only if: (1) the return of the contribution is conditioned on initial qualification of the plan; (2) the plan received an adverse determination with respect to its initial qualification; and (3) the application for determination is made within the time prescribed by law for filing the employer's return for the taxable year in which such plan was adopted, or such later date as the Secretary of the Treasury may prescribe. Section 9343 also provided that, except to the extent provided by the Code or the Secretary of the Treasury, Titles I and IV of ERISA are not applicable to interpreting the Code. Both amendments were effective on the date of enactment of OBRA 87, December 22, 1987.
Section 1.401(b)-1 of the Income Tax Regulations provides a remedial amendment period for disqualifying provisions. Any such section 401(b) remedial amendment period is a later date as the Secretary may prescribe for filing the application for determination.
Pursuant to this revenue ruling, language providing for a return of contributions in the circumstances specified in section 403(c)(2)(A), (B) and (C) of ERISA, as amended by OBRA 87, may be included in a plan intended to qualify under the Internal Revenue Code. Thus, plans that are amended to include such language will not fail to satisfy section 401(a)(2) of the Code solely as the result of such an amendment. For example, a plan provision permitting the reversion of the entire assets of the plan on the failure of the plan to qualify initially under the Internal Revenue Code will be allowed only under the circumstances described in section 403(c)(2)(B) of ERISA.The determination of whether a reversion due to a mistake of fact or the disallowance of a deduction with respect to a contribution that was conditioned on its deductibility is made under circumstances specified in section 403(c)(2)(A) and (C) of ERISA, and therefore will not adversely affect the qualification of an existing plan, will continue to be made on a case by case basis. In general, such reversions will be permissible only if the surrounding facts and circumstances indicate that the contribution of the amount that subsequently reverts to the employer is attributable to a good faith mistake of fact, or in the case of the disallowance of the deduction, a good faith mistake in determining the deductibility of the contribution. A reversion under such circumstances will not be treated as a forfeiture in violation of section 411 (a) of the Code, even if the resulting adjustment is made to the account of a participant that is partly or entirely non-forfeitable.
The maximum amount that may be returned to the employer in the case of a mistake of fact or the disallowance of a deduction is the excess of (1) the amount contributed, over, as relevant, (2) (A) the amount that would have been contributed had no mistake of fact occurred, or (B) the amount that would have been contributed had the contribution been limited to the amount that is deductible after any disallowance by the Service. Earnings attributable to the excess contribution may not be returned to the employer, but losses attributable thereto must reduce the amount to be so returned. Furthermore, if the withdrawal of the amount attributable to the mistaken or nondeductible contribution would cause the balance of the individual account of any participant to be reduced to less than the balance which would have been in the account had the mistaken or nondeductible amount not been contributed, then the amount to be returned to the employer must be limited so as to avoid such reduction. In the case of a reversion due to initial disqualification of a plan, the entire assets of the plan attributable to employer contributions may be returned to the employer.
EFFECTIVE DATEPlans have until the end of the section 401(b) remedial amendment period to be amended retroactively to conform with OBRA 87. Operation of a plan in a manner inconsistent with section 403(c)(2)(B) of ERISA, as amended by section 9343 of OBRA 87, on or after December 22, 1987, the effective date of section 9343, will cause the plan to fail to satisfy section 401 (a) of the Code.
EFFECT ON OTHER REVENUE RULINGS
Rev. Rul. 60-276 is obsoleted. Rev. Rul. 77-200 is superseded for reversions of employer contributions ocurring on or after the date of enactment of section 9343 of OBRA 87.
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Deferral limit, multiple plans and excess deferrals
"What is a plan participant's deferral limit if he or she participates in more than one 401(k) plan?"
ERISA consultants at the Retirement Learning Center Resource Desk regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans and other types of retirement savings and income plans, including nonqualified plans, stock options, and Social Security and Medicare. We bring Case of the Week to you to highlight the most relevant topics affecting your business. A recent call with a financial advisor from Connecticut is representative of a common inquiry related to contribution limits.
The IRC § 402(g) annual limit on employee salary deferrals is an individual taxpayer limit—not a per plan limit. Consequently, an individual under age 50 for 2018 was limited to deferring 100 percent of compensation up to a maximum of $18,500 (or $24,500 if age 50 or more)—regardless of the number of plans in which he or she participated during the year. For 2019, the respective limits are $19,000 and $25,000.
This annual limit is inclusive of employee salary deferrals (pre-tax and designated Roth) an individual makes to all of the following plan types:
Savings incentive match plans for employees (SIMPLE) plans [both SIMPLE IRAs and SIMPLE 401(k) plans[1]] and
Salary reduction simplified employee pension (SARSEP) plans.[2]
(Note: A person who participates in a 457(b) plan has a separate deferral limit that includes both employee and employer contributions.)
If a taxpayer exceeds the annual limit—the result is an excess deferral that must be timely corrected. The IRS could disqualify a plan for violating the elective deferral limitation, resulting in adverse tax consequences to the employer and employees under the plan. But there are ways to correct the error. It is important to follow the correction procedures contained in the governing plan document.
Generally, if a participant has excess deferrals based on the elective deferrals made to a single 401(k) plan or plans maintained by the same employer, then the plan must return the excess deferrals and their earnings to the participant no later than April 15th of the year following the year the excess was created [Treas. Reg. § 1.402(g)-1(e)(1)].
In the case of an employee who participates in more than one salary deferral-type plan of unrelated employers, it may be difficult for the plan sponsor to recognize there is an excess deferral. Therefore, the onus is on the participant to notify the plan administrator of the amount of excess deferrals allocated to the plan prior to the April 15th correction deadline (usually a notification date is specified in the plan).
[1] The 2018 limit for deferrals to a SIMPLE IRA or 401(k) plan is $12,500 ($15,500 if age 50 or more).
[2] The 2018 limit for deferrals to a SARSEP plan is 25% of compensation up to $18,500 ($24,500 if age 50 or more).
document). The plan is then required to distribute the excess and earnings to the participant no later than the April 15th correction deadline [Treas. Reg. § 1.402(g)-1(e)(2)].
If the excess deferrals are timely withdrawn by the April 15th correction deadline, then
The excess deferrals are taxed in the calendar year deferred;
The associated earnings are taxed in the year distributed;
There is no 10% early distribution penalty tax; and
There is no 20% withholding (since the amounts are ineligible for rollover).
If the excess deferrals are withdrawn after the April 15th correction deadline, then
Each affected plan of the employer is subject to disqualification and would need to go through the IRS's Employee Plans Compliance Resolution System (EPCRS) to properly correct the error;
The excess deferrals are subject to double taxation—taxed in the year contributed and in the year distributed;
The associated earnings are taxed in the year distributed; and
The excess deferrals could also be subject to the 10% early distribution penalty tax if no exception applies.
Joe, a 45-year old worker, made his full salary deferral contribution of $18,500 to Company A's 401(k) plan by October 2018. He then left Company A to go to work for Company B, an unaffiliated company, on November 1, 2018, and was immediately allowed to participate in the 401(k) plan. Not understanding how the 402(g) limit works, he begins making salary deferral contributions to Company B's 401(k) plan. In December his financial advisor informed him that may have over contributed for 2018.
The onus is on Joe to report the excess salary deferrals to Company B. Company B is then required to distribute the excess deferrals and earnings by April 15, 2019. The plan document also requires forfeiture of any matching contributions associated with the excess deferral.
Although the annual IRC §402(g) employee salary deferral limit is an individual employee limit, exceeding it can have consequences for both the employee and the plan sponsor. Timely correction of the excess is key to minimizing possible negative effects. Plan sponsors should review the correction procedures outlined in their plan documents, and follow them carefully should they detect or be informed of an excess deferral. Also rely on the IRS's EPCRS corrections program.
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401(k) and Nonqualified Deferred Compensation plans
November 14, 2016 /0 Comments/in Case of the Week /by retirementlcuser
"My client has a 401(k) excess contribution as a result of a failed actual deferral percentage (ADP) test. However, he was told he could roll over the excess contribution to another of his employer's plans. How could that be; I thought excess contributions were ineligible for rollover?"
ERISA consultants at the Retirement Learning Center Resource Desk regularly receive calls from financial advisors on a broad array of technical topics related to IRAs and qualified retirement plans. We bring Case of the Week to you to highlight the most relevant topics affecting your business.
You are correct; 401(k) excess contributions are not eligible to be rolled over to an "eligible retirement plan" pursuant to Internal Revenue Code Section (IRC §) 402(c)(8)(b). The term eligible retirement plan is defined as an individual retirement account under IRC §408(a); an individual retirement annuity under IRC § 408(b); a qualified trust; a qualified annuity plan under IRC § 403(a); a governmental plan under IRC §457(b); and an IRC §403(b) plan.
However, it is possible that, in addition to the 401(k) plan, your client's employer maintains a plan that is not an eligible retirement plan, such as a nonqualified deferred compensation plan (NQDC) under IRC §409A.
An NQDC plan is an agreement, method, or arrangement between an employer and an employee (or service recipient and service provider) to pay the employee or independent contractor compensation in the future for service presently performed. NQDC plans allow employees to defer compensation until retirement or some other predetermined date. A thorough discussion of NQDC plans is beyond the scope of this writing.
NQDC plans are an attractive benefit for highly paid employees because they are free from the contribution limits, participation requirements and nondiscrimination restrictions that apply to qualified plans. Because NQDC plans are not subject to the limitations of qualified retirement plans, they can allow some executives and high-level managers to defer a much larger portion of their compensation than permitted under qualified plans.
If permitted under the terms of the plan document, participants may have the option to contribute to the NQDC their excess contributions that occurred in their 401(k) plans. These NQDC plans may be referred to as "401(k) excess plans" or "401(k) wrap plans." The contribution to the NQDC plan is not a rollover, but is considered an additional type of permissible deferral under the NQDC plan.
A best practice would be to get a copy of the NQDC plan document and check to see if there is language in the plan that addresses the ability of participants to defer excess contributions. The consultants at the Learning Center review NQDC plans documents, as well as other types of plan documents, daily.
While 401(k) participants may not roll over excess contributions to another eligible retirement plan, it may be possible for them to defer their excesses into a NQDC or 401(k) wrap plan, if one exists. Check the NQCD plan document for accommodating language.
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Met Opera sues former conductor for $5.8 million over sexual misconduct allegations
The Metropolitan Opera filed a countersuit Friday against its former music director, James Levine, asking for more th...
Updated: May 20, 2018 5:28 AM
The Metropolitan Opera filed a countersuit Friday against its former music director, James Levine, asking for more than $5.8 million in damages amid allegations that Levine committed acts of sexual misconduct over a 40-year period.
Levine was initially suspended in December after The New York Times reported multiple allegations of sexual misconduct against the conductor. The Met conducted an internal investigation and fired Levine in March. Three days after he was fired, Levine sued the Met for breach of contract and defamation, calling the allegations "unsubstantiated" and "decades-old," also asking for more than $5.8 million in damages.
In response to Levine's lawsuit, the Met says Levine broke his contract to the Met and was a "faithless servant."
In the countersuit, the Met claims Levine made the organization enter into a fraudulent contract, because he failed to disclose that he had abused his position of power by "engaging in repeated acts of sexual misconduct," according to court documents. The Met claims he also committed a breach of the covenant of good faith and fair dealing and "breach of duty of loyalty/faithless servant."
Under New York's faithless servant doctrine, an employee who is faithless in the performance of his or her service is "not entitled to retain any compensation earned during the period of misconduct."
The Met claims Levine committed acts that breached his contract between 1976 and 2017, and it is suing him for all the money he earned as its employee during that time period, as well as additional costs for litigation expenses.
"By engaging in repeated acts of sexual misconduct during his association with the Met, including during the period that Levine was responsible for the Young Artist Program, Levine unquestionably violated his duty of loyalty," the court documents state.
The Met investigation "uncovered credible evidence that Mr. Levine had engaged in sexually abusive and harassing conduct both before and during the period when he worked at the Met," the Met Opera said in a news release in March.
The investigation also "uncovered credible evidence" that Levine had "engaged in sexually abusive and harassing conduct" with people in the early stages of their careers -- people Levine had authority over, the organization said in the news release. The Met Opera says it interviewed 70 people during its investigation.
After the initial allegations came out, and Levine was suspended, he publicly denied the allegations.
"As understandably troubling as the accusations noted in recent press accounts are, they are unfounded," Levine said in a statement to The New York Times. "As anyone who truly knows me will attest, I have not lived my life as an oppressor or an aggressor."
Levine did not return CNN's request for comment.
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