text:
Q: Swift - First UIView Controller not responding after calling popviewcontroller() from second Steps:
1. Navigating from first ViewController ViewController1 to second ViewController TamilVowelsViewController by clicking button1
2. User clicks on home button which navigates back to ViewController1
3. ISSUE: All the buttons in ViewController1 are not responding.
ViewController1 - Screenshot
TamilVowelsViewController - Screenshot
ViewController1 and TamilVowelsViewController -- Code
//
//  MenuViewController.swift
//  Tamizh Meesai
//
//  Created by Swaroop on 11/2/17.
//  Copyright © 2017 Swaroop. All rights reserved.
//

import UIKit

class ViewController1: UIViewController {

    let screenSize = UIScreen.main.bounds

    let buttonSize: CGFloat = 150
    let buttonRadius: CGFloat = 75
    let buttonSpacing: CGFloat = 30

    let mathImages = ["plus-1-32.png", "minus-1-32.png", "multiple-1-32.png", "minus-1-32.png"]
    let buttonLabel = ["அ","க்","க","ஷ்"]

    var frontCardView: CardView! = nil
    var backCardView: CardView! = nil

    var showingBack = true

    let beautifulBluesTheme = [ UIColor(red: 1/255, green: 31/255, blue: 75/255, alpha: 1),
                            UIColor(red: 3/255, green: 57/255, blue: 108/255, alpha: 1),
                            UIColor(red: 0/255, green: 91/255, blue: 150/255, alpha: 1),
                            UIColor(red: 100/255, green: 151/255, blue: 177/255, alpha: 1),
                            UIColor(red: 179/255, green: 205/255, blue: 224/255, alpha: 1)
                            ]

    let cappuccinoTheme = [ UIColor(red: 75/255, green: 56/255, blue: 50/255, alpha: 1),
                                 UIColor(red: 133/255, green: 68/255, blue: 66/255, alpha: 1),
                                 UIColor(red: 255/255, green: 244/255, blue: 230/255, alpha: 1),
                                 UIColor(red: 60/255, green: 47/255, blue: 47/255, alpha: 1),
                                 UIColor(red: 190/255, green: 155/255, blue: 123/255, alpha: 1)
                        ]
    var selectedTheme: Int = 1

    var button1 = UIButton()
    var button2 = UIButton()
    var button3 = UIButton()
    var button4 = UIButton()

    override func viewDidLoad() {
        super.viewDidLoad()
        print("viewDidLoad")
        view.translatesAutoresizingMaskIntoConstraints = false
        view.backgroundColor = UIColor.black

        selectedTheme = Int(arc4random_uniform(2))

        backCardView = CardView(frame: CGRect())
        backCardView.translatesAutoresizingMaskIntoConstraints = false
        if(selectedTheme == 0) {
            backCardView.backgroundColor = beautifulBluesTheme[Int(arc4random_uniform(5))]
        }else {
            backCardView.backgroundColor = cappuccinoTheme[Int(arc4random_uniform(5))]
        }
        backCardView.layer.cornerRadius = 30

        frontCardView = CardView(frame: CGRect(x: 0, y: 0, width: UIScreen.main.bounds.width , height: UIScreen.main.bounds.height))
        //frontCardView.isUserInteractionEnabled = true
        frontCardView.translatesAutoresizingMaskIntoConstraints = false
        if(selectedTheme == 0) {
            frontCardView.backgroundColor = beautifulBluesTheme[Int(arc4random_uniform(5))]
        }else {
            frontCardView.backgroundColor = cappuccinoTheme[Int(arc4random_uniform(5))]
        }
        frontCardView.layer.cornerRadius = 30

        let label1 = UILabel(frame: CGRect())
        label1.translatesAutoresizingMaskIntoConstraints = false
        label1.text = "தமிழ்"
        label1.textAlignment = .center
        label1.font = UIFont.boldSystemFont(ofSize: 72)
        label1.textColor = UIColor.white

        button1 = getButton(buttonId: 0)
        button2 = getButton(buttonId: 1)
        button3 = getButton(buttonId: 2)
        button4 = getButton(buttonId: 3)

        let hStack1 = UIStackView(arrangedSubviews: [button1,button2])
        hStack1.translatesAutoresizingMaskIntoConstraints = false
        //hStack1.isUserInteractionEnabled = true
        hStack1.frame = CGRect()
        hStack1.distribution = .fillEqually
        hStack1.alignment = .fill
        hStack1.axis = .horizontal
        hStack1.spacing = buttonSpacing

        let hStack2 = UIStackView(arrangedSubviews: [button3,button4])
        hStack2.translatesAutoresizingMaskIntoConstraints = false
        //hStack2.isUserInteractionEnabled = true
        hStack2.frame = CGRect()
        hStack2.distribution = .fillEqually
        hStack2.alignment = .fill
        hStack2.axis = .horizontal
        hStack2.spacing = buttonSpacing

        let vStack = UIStackView(arrangedSubviews: [hStack1,hStack2])
        vStack.translatesAutoresizingMaskIntoConstraints = false
        //vStack.isUserInteractionEnabled = true
        vStack.frame = CGRect()
        vStack.distribution = .fillEqually
        vStack.alignment = .fill
        vStack.axis = .vertical
        vStack.spacing = buttonSpacing

        let starStack = UIStackView(arrangedSubviews: [getStarImage(), getStarImage(), getStarImage(), getStarImage(), getStarImage()])
        starStack.translatesAutoresizingMaskIntoConstraints = false
        starStack.frame = CGRect(x: 0, y: 0, width: getStarImage().frame.width * 5 , height: getStarImage().frame.height)
        starStack.distribution = .equalSpacing
        starStack.axis = .horizontal
        starStack.alignment = .fill
        starStack.spacing = 0

        let settingsButtonImage = UIImage(named: "gear-1-32.png")!.withRenderingMode(.alwaysTemplate)
        let settingsButton = UIButton()
        //settingsButton.isUserInteractionEnabled = true
        //settingsButton.translatesAutoresizingMaskIntoConstraints = false
        settingsButton.frame = CGRect(x: view.frame.width - (settingsButtonImage.size.width) - 20, y: view.frame.height - (settingsButtonImage.size.width) - 20, width: (settingsButtonImage.size.width) * 1.25, height: (settingsButtonImage.size.height) * 1.25)
        settingsButton.setImage(settingsButtonImage, for: .normal)
        settingsButton.contentMode = .scaleToFill
        settingsButton.addTarget(self, action: #selector(cardButtonAction), for: .touchUpInside)
        settingsButton.setImage(settingsButtonImage, for: .normal)
        settingsButton.tintColor = UIColor(white: 1.0, alpha: 0.6)
        settingsButton.tag = 4

        let iapButtonImage = UIImage(named: "lock-1-32.png")!.withRenderingMode(.alwaysTemplate)
        let iapButton = UIButton()
        //iapButton.translatesAutoresizingMaskIntoConstraints = false
        iapButton.frame = CGRect(x: 10, y: view.frame.height - (iapButtonImage.size.width) - 20  , width: (iapButtonImage.size.width) * 1.25, height: (iapButtonImage.size.height) * 1.25)
        iapButton.setImage(iapButtonImage, for: .normal)
        iapButton.contentMode = .scaleAspectFill
        iapButton.addTarget(self, action: #selector(cardButtonAction), for: .touchUpInside)
        iapButton.tintColor = UIColor(white: 1.0, alpha: 0.6)

        let nextButtonImage1 = UIImage(named: "rightarrow-1-32.png")!.withRenderingMode(.alwaysTemplate)
        let nextButton1 = UIButton()
        //nextButton.translatesAutoresizingMaskIntoConstraints = false
        nextButton1.frame = CGRect(x: view.frame.width - (nextButtonImage1.size.width) - 20, y: 10, width: (nextButtonImage1.size.width) * 1.25, height: (nextButtonImage1.size.height) * 1.25)
        nextButton1.setImage(nextButtonImage1, for: .normal)
        nextButton1.contentMode = .scaleAspectFill
        nextButton1.addTarget(self, action: #selector(cardButtonAction), for: .touchUpInside)
        nextButton1.tintColor = UIColor(white: 1.0, alpha: 0.6)

        let scoreButtonImage = UIImage(named: "star-1-32.png")!.withRenderingMode(.alwaysTemplate)
        let scoreButton = UIButton()
        //scoreButton.translatesAutoresizingMaskIntoConstraints = false
        scoreButton.frame = CGRect(x: 10, y: 10, width: (scoreButtonImage.size.width) * 1.25, height: (scoreButtonImage.size.height) * 1.25)
        scoreButton.setImage(scoreButtonImage, for: .normal)
        scoreButton.contentMode = .scaleAspectFill
        scoreButton.addTarget(self, action: #selector(cardButtonAction), for: .touchUpInside)
        scoreButton.tintColor = UIColor(white: 1.0, alpha: 0.6)

        frontCardView.addSubview(label1)
        frontCardView.addConstraint(NSLayoutConstraint(item: label1, attribute: .centerX, relatedBy: .equal, toItem: frontCardView, attribute: .centerX , multiplier: 1, constant: 0))
        frontCardView.addConstraint(NSLayoutConstraint(item: label1, attribute: .top, relatedBy: .equal, toItem: frontCardView, attribute: .top , multiplier: 1, constant: 50))

        frontCardView.addSubview(vStack)
        frontCardView.addConstraint(NSLayoutConstraint(item: vStack, attribute: .centerX, relatedBy: .equal, toItem: frontCardView, attribute: .centerX , multiplier: 1, constant: 0))
        frontCardView.addConstraint(NSLayoutConstraint(item: vStack, attribute: .top, relatedBy: .equal, toItem: frontCardView, attribute: .top , multiplier: 1, constant: view.frame.height * 0.25))
        frontCardView.addConstraint(NSLayoutConstraint(item: vStack, attribute: .width, relatedBy: .equal, toItem: frontCardView, attribute: .width, multiplier: 0, constant: buttonSize * 2 + buttonSpacing))
        frontCardView.addConstraint(NSLayoutConstraint(item: vStack, attribute: .height, relatedBy: .equal, toItem: frontCardView, attribute: .height, multiplier: 0, constant: buttonSize * 2 + buttonSpacing))

        frontCardView.addSubview(starStack)
        frontCardView.addConstraint(NSLayoutConstraint(item: starStack, attribute: .centerX, relatedBy: .equal, toItem: frontCardView, attribute: .centerX , multiplier: 1, constant: 0))
        frontCardView.addConstraint(NSLayoutConstraint(item: starStack, attribute: .bottom, relatedBy: .equal, toItem: frontCardView, attribute: .bottom , multiplier: 1, constant: -80))

        frontCardView.addSubview(settingsButton)
        frontCardView.addSubview(iapButton)
        frontCardView.addSubview(nextButton1)
        frontCardView.addSubview(scoreButton)

        view.addSubview(backCardView)
        view.addConstraint(NSLayoutConstraint(item: backCardView, attribute: .centerX, relatedBy: .equal, toItem: view, attribute: .centerX , multiplier: 1, constant: view.frame.midX))
        view.addConstraint(NSLayoutConstraint(item: backCardView, attribute: .centerY, relatedBy: .equal, toItem: view, attribute: .centerY , multiplier: 1, constant: view.frame.midY))
        view.addConstraint(NSLayoutConstraint(item: backCardView, attribute: .width, relatedBy: .equal, toItem: nil, attribute: .notAnAttribute, multiplier: 0, constant: view.frame.width))
        view.addConstraint(NSLayoutConstraint(item: backCardView, attribute: .height, relatedBy: .equal, toItem: nil, attribute: .notAnAttribute, multiplier: 0, constant: view.frame.height))

        view.addSubview(frontCardView)
        view.addConstraint(NSLayoutConstraint(item: frontCardView, attribute: .centerX, relatedBy: .equal, toItem: view, attribute: .centerX , multiplier: 1, constant: UIScreen.main.bounds.midX))
        view.addConstraint(NSLayoutConstraint(item: frontCardView, attribute: .centerY, relatedBy: .equal, toItem: view, attribute: .centerY , multiplier: 1, constant: UIScreen.main.bounds.midY))
        view.addConstraint(NSLayoutConstraint(item: frontCardView, attribute: .width, relatedBy: .equal, toItem: nil, attribute: .notAnAttribute, multiplier: 0, constant: UIScreen.main.bounds.width))
        view.addConstraint(NSLayoutConstraint(item: frontCardView, attribute: .height, relatedBy: .equal, toItem: nil, attribute: .notAnAttribute, multiplier: 0, constant: UIScreen.main.bounds.height))

        //frontCardView.updateConstraints()
        //view.updateConstraints()

        let singleTap = UITapGestureRecognizer(target: self,  action: #selector(tapDetected) )
        singleTap.numberOfTapsRequired = 1
        singleTap.numberOfTouchesRequired = 1
        view.isUserInteractionEnabled = true
        view.addGestureRecognizer(singleTap)

        //view.didMoveToWindow()

    }

    override func didReceiveMemoryWarning() {
        super.didReceiveMemoryWarning()
        // Dispose of any resources that can be recreated.
    }

    override func viewWillAppear(_ animated: Bool) {
        super.viewWillAppear(animated)
        print("viewWillAppear")

        view.layoutSubviews()

    }

    override func viewDidLayoutSubviews() {
        super.viewDidLayoutSubviews()
        print("viewDidLayoutSubviews")
        view.clipsToBounds = false
    }

    override func viewWillLayoutSubviews() {
        super.viewWillLayoutSubviews()
        print("viewWillLayoutSubviews")

        view.updateConstraintsIfNeeded()
        view.needsUpdateConstraints()
        view.updateConstraints()
    }

    override func touchesBegan(_ touches: Set<UITouch>, with event: UIEvent?) {
        print("touches: \(touches.count)")
        for touch in touches {
            let location = touch.location(in: self.view)
            print("location: \(location)")
            let point = self.view.convert(location, from:nil)
            print("point: \(point)")
            //let hitLayer = self.view.layer.name
            //print("hitLayer: \(hitLayer)")

            //if let hitLayer = self.view.layer.hitTest(point) {
            /*if hitLayer != nil && hitLayer?.name != nil {
                    print(hitLayer?.name)
                }
            //}*/
        }

    }

    func logViewHierarchy(view: UIView, num: Int) {

        var index = num
        for i in 0..<index {
            print("\t")
        }

        index = index + 1
        print("\(NSStringFromClass(type(of: view))) userInteractionEnabled: \(view.isUserInteractionEnabled)")
        for subview in view.subviews {
            self.logViewHierarchy(view: subview as! UIView, num: index)
        }
    }

    override var prefersStatusBarHidden: Bool {
        return true
    }

    @IBAction func tapDetected(_ sender: UITapGestureRecognizer) {
        let fromView = showingBack ? frontCardView : backCardView
        let toView = showingBack ? backCardView : frontCardView
        let flipDirection: UIViewAnimationOptions = showingBack ? .transitionFlipFromRight : .transitionFlipFromLeft
        let options: UIViewAnimationOptions = [flipDirection, .showHideTransitionViews]
        UIView.transition(from: fromView!, to: toView!, duration: 0.5, options: options, completion: nil)
        showingBack = !showingBack

        if(selectedTheme == 0) {
            backCardView.backgroundColor = beautifulBluesTheme[Int(arc4random_uniform(5))]
            frontCardView.backgroundColor = beautifulBluesTheme[Int(arc4random_uniform(5))]
        }else {
            backCardView.backgroundColor = cappuccinoTheme[Int(arc4random_uniform(5))]
            frontCardView.backgroundColor = cappuccinoTheme[Int(arc4random_uniform(5))]
        }
    }

    func getButton(buttonId: Int) -> UIButton {
        let button = UIButton()
        //button.translatesAutoresizingMaskIntoConstraints = false
        button.frame = CGRect(x: 0, y: 0, width: buttonSize, height: buttonSize)
        button.layer.cornerRadius = buttonSize * 0.5
        button.setTitle(buttonLabel[buttonId], for: .normal)
        button.setTitleColor(UIColor.white, for: .normal)
        button.titleLabel?.font = UIFont.boldSystemFont(ofSize: 84)
        //button.titleLabel?.textAlignment = .center
        button.titleLabel?.alpha = 0.8
        button.addTarget(self, action: #selector(buttonAction), for: .touchUpInside)
        button.tintColor = UIColor.clear
        button.tag = buttonId
        //button.isUserInteractionEnabled = true;
        //button.isEnabled = true

        let blur = UIVisualEffectView(effect: UIBlurEffect(style: UIBlurEffectStyle.regular))
        blur.frame = button.bounds
        blur.isUserInteractionEnabled = false
        blur.layer.cornerRadius = 0.5 * button.bounds.size.width
        blur.clipsToBounds = true

        button.insertSubview(blur, belowSubview: button.titleLabel!)
        return button
    }

    func getStarImage() -> UIImageView{
        let starImage = UIImage(named: "star-1-32.png")
        let starImageView = UIImageView(frame: CGRect(x: 0, y: 0, width: (starImage?.size.width)!, height: (starImage?.size.height)!))
        starImageView.image = starImage

        return starImageView
    }

    @IBAction func buttonAction(button: UIButton!) {
        print("action")
        button.transform = CGAffineTransform(scaleX: 0.6, y: 0.6)
        UIView.animate(withDuration: 0.5,
                       delay: 0,
                       usingSpringWithDamping: 0.5,
                       initialSpringVelocity: 4.0,
                       options: .allowUserInteraction,
                       animations: { [weak self] in
                        button.transform = .identity
            },
                       completion:  {(finished:Bool) in

                        if(button.tag == 0) {
                        let tamilVowelsViewController = TamilVowelsViewController()
                            self.navigationController?.pushViewController(tamilVowelsViewController, animated: false)
                        }

        })
    }

    @IBAction func cardButtonAction(button: UIButton!) {
        button.transform = CGAffineTransform(scaleX: 0.1, y: 0.1)
        UIView.animate(withDuration: 0.5,
                       delay: 0,
                       usingSpringWithDamping: 0.5,
                       initialSpringVelocity: 4.0,
                       options: .allowUserInteraction,
                       animations: { [weak self] in
                        button.transform = .identity
            },
                       completion: nil)
    }

}

**TamilVowelsViewController**

//
//  TamilVowelsViewController.swift
//  Tamizh Meesai
//
//  Created by Swaroop on 11/5/17.
//  Copyright © 2017 Swaroop. All rights reserved.
//

import UIKit

class TamilVowelsViewController: UIViewController {

    var vowelsCardView: CardView! = nil
    var frontCardView: CardView! = nil
    var backCardView: CardView! = nil

    let buttonSize: CGFloat = 100
    let hButtonSpacing: CGFloat = 30
    let vButtonSpacing: CGFloat = 10

    let tamilLetters: TamilLetters = TamilLetters()

    override func viewDidLoad() {
        vowelsCardView = CardView(frame: CGRect(x: 0, y: 0, width: view.frame.width, height: view.frame.height))
        //vowelsCardView.translatesAutoresizingMaskIntoConstraints = false
        vowelsCardView.backgroundColor = UIColor.blue
        vowelsCardView.layer.cornerRadius = 30

        let label1 = UILabel(frame: CGRect())
        label1.translatesAutoresizingMaskIntoConstraints = false
        label1.text = "உயிர்"
        label1.textAlignment = .center
        label1.font = UIFont.boldSystemFont(ofSize: 56)
        label1.alpha = 0.8
        label1.textColor = UIColor.white

        var lettersStack: UIStackView = UIStackView()

        let vStack = UIStackView()
        vStack.translatesAutoresizingMaskIntoConstraints = false
        vStack.frame = CGRect()
        vStack.distribution = .fillEqually
        vStack.alignment = .fill
        vStack.axis = .vertical
        vStack.spacing = hButtonSpacing

        var vowelId: Int = 0
        var vowelCount = tamilLetters.vowels.count
        for vowel in tamilLetters.vowels {
            let vowelButton = getVowelButton(vowelId: vowelId)
            if(vowelId % 3 == 0) {
                //print("1")
                lettersStack = UIStackView()
                lettersStack.frame = CGRect()
                lettersStack.distribution = .fillEqually
                lettersStack.alignment = .fill
                lettersStack.axis = .horizontal
                lettersStack.spacing = hButtonSpacing

                vStack.addArrangedSubview(lettersStack)
                lettersStack.addArrangedSubview(vowelButton)
            }else {
                //print("2")
                lettersStack.addArrangedSubview(vowelButton)
            }
            vowelId = vowelId + 1
        }

        let homeButtonImage = UIImage(named: "home-3-48.png")!.withRenderingMode(.alwaysTemplate)
        let homeButton = UIButton()
        //scoreButton.translatesAutoresizingMaskIntoConstraints = false
        homeButton.frame = CGRect(x: 10, y: 10, width: (homeButtonImage.size.width) * 1.25, height: (homeButtonImage.size.height) * 1.25)
        homeButton.setImage(homeButtonImage, for: .normal)
        homeButton.contentMode = .scaleAspectFill
        homeButton.addTarget(self, action: #selector(cardButtonAction), for: .touchUpInside)
        homeButton.tintColor = UIColor(white: 1.0, alpha: 0.6)
        homeButton.tag = 0

        vowelsCardView.addSubview(homeButton)

        vowelsCardView.addSubview(label1)
        vowelsCardView.addConstraint(NSLayoutConstraint(item: label1, attribute: .centerX, relatedBy: .equal, toItem: vowelsCardView, attribute: .centerX , multiplier: 1, constant: 0))
        vowelsCardView.addConstraint(NSLayoutConstraint(item: label1, attribute: .top, relatedBy: .equal, toItem: vowelsCardView, attribute: .top , multiplier: 1, constant: 5))

        vowelsCardView.addSubview(vStack)
        vowelsCardView.addConstraint(NSLayoutConstraint(item: vStack, attribute: .centerX, relatedBy: .equal, toItem: vowelsCardView, attribute: .centerX , multiplier: 1, constant: 0))
        vowelsCardView.addConstraint(NSLayoutConstraint(item: vStack, attribute: .top, relatedBy: .equal, toItem: vowelsCardView, attribute: .top , multiplier: 1, constant: view.frame.height * 0.11))
        vowelsCardView.addConstraint(NSLayoutConstraint(item: vStack, attribute: .width, relatedBy: .equal, toItem: vowelsCardView, attribute: .width, multiplier: 0, constant: buttonSize * 3 + hButtonSpacing * 2))
        vowelsCardView.addConstraint(NSLayoutConstraint(item: vStack, attribute: .height, relatedBy: .equal, toItem: vowelsCardView, attribute: .height, multiplier: 0, constant: buttonSize * 4 + vButtonSpacing * 3))

        frontCardView = CardView(frame: CGRect(x: 0, y: 0, width: view.frame.width, height: view.frame.height))
        //frontCardView.translatesAutoresizingMaskIntoConstraints = false
        frontCardView.backgroundColor = UIColor.brown
        frontCardView.layer.cornerRadius = 25

        view.addSubview(vowelsCardView)
        /*view.addConstraint(NSLayoutConstraint(item: vowelsCardView, attribute: .centerX, relatedBy: .equal, toItem: view, attribute: .centerX , multiplier: 1, constant: view.frame.midX))
        view.addConstraint(NSLayoutConstraint(item: vowelsCardView, attribute: .centerY, relatedBy: .equal, toItem: view, attribute: .centerY , multiplier: 1, constant: view.frame.midY))
        view.addConstraint(NSLayoutConstraint(item: vowelsCardView, attribute: .width, relatedBy: .equal, toItem: nil, attribute: .notAnAttribute, multiplier: 0, constant: view.frame.width))
        view.addConstraint(NSLayoutConstraint(item: vowelsCardView, attribute: .height, relatedBy: .equal, toItem: nil, attribute: .notAnAttribute, multiplier: 0, constant: view.frame.height))

        view.updateConstraints()
        view.layoutIfNeeded()*/

    }

    override func didReceiveMemoryWarning() {

    }

    override var prefersStatusBarHidden: Bool {
        return true
    }

    func getVowelButton(vowelId: Int) -> UIButton {
        let button = UIButton()
        //button.translatesAutoresizingMaskIntoConstraints = false
        button.frame = CGRect(x: 0, y: 0, width: buttonSize, height: buttonSize)
        button.layer.cornerRadius = buttonSize * 0.5
        //button1.setImage(UIImage(named: "mathImages[0]", for: .normal)
        button.setTitle(tamilLetters.vowels[vowelId], for: .normal)
        button.setTitleColor(UIColor.white, for: .normal)
        button.titleLabel?.font = UIFont.boldSystemFont(ofSize: 56)
        button.addTarget(self, action: #selector(buttonAction), for: .touchUpInside)
        button.tintColor = UIColor.clear
        button.tag = vowelId

        let blur = UIVisualEffectView(effect: UIBlurEffect(style: UIBlurEffectStyle.light))
        blur.frame = button.bounds
        blur.isUserInteractionEnabled = false
        blur.layer.cornerRadius = 0.5 * button.bounds.size.width
        blur.clipsToBounds = true

        button.insertSubview(blur, belowSubview: button.titleLabel!)
        return button
    }

    @IBAction func buttonAction(sender: UIButton!) {

    }

    @IBAction func cardButtonAction(button: UIButton!) {
        /*button.transform = CGAffineTransform(scaleX: 0.1, y: 0.1)
        UIView.animate(withDuration: 0.5,
                       delay: 0,
                       usingSpringWithDamping: 0.5,
                       initialSpringVelocity: 4.0,
                       options: [.allowUserInteraction],
                       animations: { [weak self] in
                        button.transform = .identity
            },
                       completion: nil)*/

     if(button.tag == 0) {

        self.navigationController?.popViewController(animated: true)
        self.navigationController?.interactivePopGestureRecognizer?.delegate = self as? UIGestureRecognizerDelegate
        self.navigationController?.interactivePopGestureRecognizer?.isEnabled = true;
        //self.view.clipsToBounds = true;
     }

    }

}

Steps:
1. Navigating from first ViewController ViewController1 to second ViewController TamilVowelsViewController by clicking button1
2. User clicks on home button which navigates back to ViewController1
3. ISSUE: All the buttons in ViewController1 are not responding.

redpajama_set_name: RedPajamaStackExchange


Hm. I have gotten behind on the Legend of the Five Rings campaign log haven't I? Well, tonight (Friday) as usual everyone gets the chance to put me a bit further behind: the game will be starting 7:00-7:30 as usual (That will leave the log only three sessions behind, I'll try to get them up next).
If I can, I'll get some better maps of the World of Rokugan up as well: that may have to wait on the artwork however. Regardless, I'll try to get a couple more Eclipse: The Codex Persona sample characters (for the Federation-Apocalypse setting) up in the next few days.
Let me know when your ready for me to join or when they are ready for a Saturday night game.


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They currently operate a counseling center, run eight group homes for youth in foster care, host an apartment complex for homeless youth, help to find children their "forever family" through adoption, and provide training to the broader community.
What Does Kalka & Baer's Support Provide?
Through the proceeds donated by Kalka & Baer, LLC, we are able to directly support CHRIS 180's homeless youth program. They operate a 71-bed apartment complex for youth, ages 17-24 who are either currently homeless or run the risk of becoming homeless if they are close to aging out of foster care. Not only are these youth able to receive safe housing, but they also receive mental health counseling, life skills building, as well as education and career support. It is ultimately their goal to provide these youth with the tools they need to become self-sufficient adults.
Currently, there are over 3,300 homeless youth, ages 14-25, living on the streets of Atlanta each night. Thanks to the generous donation by Kalka and Baer, LLC, CHRIS 180 can now give these at-risk youth the opportunity to succeed and lead healthy, productive lives.


In need of car window tinting, residential window tinting, or commercial window tinting in Westover Hills TX? Alpha Tinting has been the main provider of window tinting Westover Hills TX for several years in your Dallas-Fort Worth area. Our technicians take great pride in the superior quality of our work, materials used, prompt delivery, as well as our affordable rates. Whether you're in need of car tinting, residential tinting, or commercial window tinting, our network of committed window tinting professionals provide a great deal of experience to take care of jobs of all sizes. Our network of technicians is prepared to provide mobile window tinting in Westover Hills TX, meaning a technician will travel to your location to perform the job on-site. We're capable of traveling all through the Greater Dallas and Fort Worth area, and our technicians are happy to travel to your home, business office, or other location.
With years of experience offering window tinting in Westover Hills TX, our technicians have serviced virtually every type of vehicle make or model. Our on location "Same Day Tinting" is our standard service, and is provided at absolutely no extra charge for you. For anyone who is considering a more substantial tinting project, such as residential or commercial tinting, our company's crews can provide you with a cost-free quote to complete the work. Our mission at Alpha Tinting is always to deliver excellent customer support in addition to first class installations at a competitively priced rate. We do this by working with the most skilled plus experienced window tinting experts in the local area.
This is a quick breakdown of our company's window tinting services in Westover Hills TX. If you need more info with regards to our services or would like a precise quote on your window film job, please make sure to contact us at (972) 584-9052. We look forward to serving you!
Westover Hills TX Car window tinting is certainly our most in-demand service. With years of experience we have now tinted just about every kind of vehicle and truck on the market. What makes us distinctive from other professional tinting companies is that our technicians only use high-quality films, and we deal with only highly-trained technicians. We want your newly tinted windows to last as long as your automobile will, without requiring that you have it done again. And we don't stop at cars; we also provide truck window tinting, boat window tinting, and even airplane window tinting. Whichever kind of vehicle window tinting in Westover Hills TX you might need, we have a window tinting solution for you.
Your current house's glass windows come in various sizes and shapes and are often situated in very hard to reach places. Our residential tinting specialists have been tinting home windows with unique shapes and multiple panes for several years. No matter the style of your windows, our exacting cutting procedure allows us to match the film beautifully within the necessary space. We stay away from tint contamination and uneven edges by making the film fit flush within the pane of glass. Many of the benefits of residential window tinting include defense against UV rays, reduced danger from a shattered window, and protection to your house's interior from 99% of damaging UV rays.
One of the greatest factors property owners opt in to commercial window tinting is to maximize energy efficiency. Industrial window tinting will decrease the degree of heat that penetrates into the property allowing for your Westover Hills TX commercial office to regulate itself and reduce the level of air conditioning use. Several of the other benefits of commercial tinting include a more comfortable working environment, a modern day look and appeal, in addition to increased property value. Please contact us as our technicians are here to provide you with outstanding commercial window tinting installations.
No longer must you travel to a physical shop to get your car windows tinted. Our company offers on location Westover Hills TX window tinting for cars, trucks, homes, and commercial spaces. If it can be tinted, our network of technicians can do it! Our Westover Hills TX mobile window tinting service is often scheduled "Same or Next Day" at any location in town, and at any time during the day. Installs are usually fast and can be accomplished during a lunch break while you are at the workplace. To learn more with regards to our on-site mobile car tinting service, please contact us.
Our window tinting film will never be installed with overlapping portions. We install single sheets across the full expanse of window. Only some auto glass tinting installers are able to accomplish this task successfully as certain dry-shrinking techniques need to be utilized. Dry-shrinking is also utilized to install over curved and oddly designed glass so as to avoid bubbles and ridges. We store just about every color and shade possible; the industry standard for films will be as follows: 5% (limo, or "blackout"), 20% (dark), 35% (medium), 50% (light). These are certainly generalities across the industry, and we will give you more info about every type and quality out there.
As the interest in window tinting grows, better and more efficient technologies are being designed. At Alpha Tinting, we stay ahead of the curve by continuing to keep up-to-date with the latest research and breakthroughs in the industry. This way, we're able to provide our customers with high-quality tint films that include not only the ideal level of comfort and protection, but style and appeal. Get in touch with Alpha Tinting today to learn more about window tinting Westover Hills TX and to ask for a cost-free tinting quote.


Based on the Elvis Presley song Jailhouse Rock, The "CHUM-FM Cheerleaders" performed a Blue Jays-themed song called The Blue Jay Bop. As far as Blue Jays songs go, this one is fringe-average at best. A 45 on the 20-80 scouting scale.
I didn't know Canadians could sing like that!
The fact that none of them are Canadians is only a minor detail.


text:
Rape in the Military: "Is this a joke?"
For the past several years, the Forum on Law, Culture, and Society has hosted a film festival at Fordham Law School featuring movies that, in some way, focus on the intersection between law and society. After each screening, the Forum's director, law professor and author Thane Rosenbaum, hosts a discussion featuring actors, producers, attorneys, or the people who inspired the film.
Even though I knew it would be a hard to watch, I opted for The Invisible War, a documentary about rape in the military. I traveled up to the cozy theater on a crisp Saturday evening and found a seat, recognizing several people I knew in the audience. After a few opening remarks about the festival, Mr. Rosenbaum introduced the film and the panel. Present that evening were attorney Susan L. Burke; Maria Cuomo Cole, one of the film's executive producers; Rear Admiral Susan J. Blumenthal, a doctor and leading women's health advocate; and former Airman First Class, survivor, and activist Jessica Nicole Hinves, who is featured in the film. Before the film began, the audience rose and applauded the panelists. And then the lights dimmed.
A synopsis: After a saccharine montage of military advertisements through the years encouraging women to join the armed forces, statistics on sexual assaults in the military flicker across the screen. In the next shot, we are face to face with survivors of those assaults telling their stories. The survivors are so riveting in sharing their personal histories, that for a while I forgot I was in a theater full of people, and felt that each of the speakers was talking directly to me.
The survivors' accounts all share striking similarities. Reporting being raped did not lead to investigations, prosecutions, or even compassion. Instead, those reporting being raped suffered humiliation, professional retaliation, or further victimization, sometimes all three. All of the victims were deeply traumatized; they also were deeply betrayed.
As many of the women explain, there is a deep and strong bond between servicemen and women as they train, work, eat, celebrate, commemorate, and live side-by-side. They are, in the words of Ms. Hinves during the post-screening panel, "like a family."
After being raped, members of the military are often further traumatized when their supervising officers, to whom they must report, accuse them of lying or of "asking for it." Some of the women in the documentary recount how they were raped by their supervising officer, leaving them with no one to report to, and vulnerable to further harassment or assault. As Ms. Hinves explained to us, supervising officers are the very people who are supposed to protect and help them when something goes wrong. Being rejected by a supervising officer is not only isolating, it causes the victims to question their own memory and judgment.
In May 2013, the Department of Defense released its annual report from the Pentagon detailing sexual assault in the military. The report estimated that reported assaults represent less than 15 percent of the assaults actually committed. In 2012, there were 3,374 complaints of sexual assault, which ranged from "abusive sexual conduct" to rape, involving service members as either victims or perpetrators. Of these complaints, fewer than ten percent went to trial.
As the documentary makes clear, rape in the military, and its accompanying enabling rape culture, is beyond pervasive, it's an epidemic.
The dearth of prosecutions and the impossibility of seeking damages in civilian courts only feed the problem.
In the military, if a service member is sexually assaulted, she —no gender bias here, women report more frequently than men, though the report estimated that in terms of hard numbers, more men than women in the military are sexually assaulted —must first report it to her supervising officer. The supervising officer will then decide if the allegation is credible, and if so, will make an assessment of whether he—most of the time, it is a he—thinks the allegation is credible. If he does, he then turns the case over to military police who must decide whether to pursue an investigation and eventually prosecute.
Based on the very personal stories from the survivors in the film, breakdowns occur at every point along the way. The survivor must first get past her supervising officer. She must then contend with the military police charged with investigating the claim, who are often as dismissive as many of the supervising officers. Even if she manages to get her alleged rapist court martialed, she has a tough road ahead of her.
She must now testify in an Article 32 proceeding, which is basically a pre-trial hearing to determine if there is enough evidence to go to trial at all. For many military survivors, as the film illustrates, the prospect of testifying stops victims from pursuing their case. During these proceedings, the defense attorney has enormous latitude to ask very personal, and very accusatory, questions of the victim. For example, in the recent Naval Academy case, in which three midshipmen were accused of sexual assault at a party, the victim, a fellow midshipman, was asked if she had worn underwear to the party, or if she had apologized to one of her alleged rapists "for being a ho". Only those who can field such incriminating and degrading questions by defense attorneys can then get to a full trial.
But if an alleged rapist is acquitted at trial, his victim can be prosecuted for making false allegations, or if the sex was found to have been consensual, for committing adultery. If the court rules against her, she is almost certain to be dismissed from the military entirely.
A key narrative arc in the film involves a group of the survivors who meet in Washington D.C. to pursue a civil case against the Department of Defense and to lobby members of Congress on Capitol Hill.
Represented by attorney Susan L. Burke, in 2011, the survivors sued the Department of Defense in federal court for failing to investigate sexual assaults, failing to prosecute perpetrators, failing to "provide an adequate judicial system as required by the Uniform Military Justice Act," and failing to "abide by Congressional deadlines to implement Congressionally-ordered institutional reforms to stop rapes and other sexual assaults."
In their complaint, the survivors described both their assaults and their supervising officers' willful inaction or retaliation for reporting the assaults. Many survivors also alleged that their cases were not investigated; others alleged that their rapists had been promoted.
The survivors sued under a "Bivens action," named for a 1971 Supreme Court case in which the Court found that the federal government can be held liable when its employees violate an individual's constitutional rights, even when relief is not directly supported by federal law.
Unfortunately for the survivors, the federal court dismissed their case and upheld a long line of precedent which mandates that "matters of military discipline should be left to the 'political branches directly responsible—as the judicial branch is not—to the electoral process.'" In a nutshell, civilian courts are off limits to the victims of military sexual assault until Congress explicitly empowers them.
Though Ms. Burke and the others have appealed, it is not likely they will prevail in court.
As the film discusses, this judge-made rule that the federal court relied upon to dismiss the survivors' case is predicated on a 1950 Supreme Court case, Feres v. United States. In Feres, the Court ruled that military personnel could not sue the U.S. government under the Federal Tort Claims Act, which allows civilians to sue the government for injuries sustained "incident to service," due to acts by government employees.
When the film was over, and the lights went on, I felt shaken. And angry. I wondered how, in 2013, rape in the military could be so rampant, with so few consequences. After a brief discussion about the making of the film, the microphone was turned over to the audience and I got some answers.
An audience member asked Ms. Burke why the Feres Doctrine still exists today, and if lawmakers could do anything to change it.
Ms. Burke answered that lawmakers definitely can – and should. As she explained, the Feres Doctrine is just that, doctrine. However, it will continue to control future court cases until Congress writes a new law that explicitly authorizes civilian courts to hear military liability cases and award damages.
Ms. Hinves added that ever since she was dismissed from the Air Force, she, along with some of the other survivors of military rape featured in the film, has become an advocate to change the way sexual assault cases are handled in the military—namely, that they not be handled by the military at all.
California Democratic Representative Jackie Speier, along with Democratic New York Senator Kristen Gillibrand and others, have called on Congress to take the investigation and prosecution of sexual assault cases out of the military chain of command and put them into an independent, civilian review.
And they may be gaining traction. As the New York Times reported on November 7, just a few days ahead of a congressional hearing on the military's progress on reducing sexual assault, the Pentagon released 2013 data which shows the military received 3,553 complaints of sexual assault during the first three quarters of the year, significantly more than over the same time period in 2012.
That is 3,553 too many sexual assaults in the military, and it doesn't even account for underreporting.
During the panel discussion, another audience member asked the panel what we civilians could do to help. Call your senators and representatives, responded Ms. Hinves. She explained that the only way things would change is if more people pressured their congressional representatives to support laws that would change the military's authority regarding sexual assault. Ultimately, Ms. Hinves continued, it is the American people's tax dollars that support the military, so the military is accountable to all of us.
Ms. Hinves also discussed the military's fear of feminization. She described the military as being a masculine entity that was afraid of women joining their club, taking their jobs, and doing a better job than them.
Ms. Hinves spoke confidently about her capabilities as a First Airmen, and told the audience that she was good at her job, better than most of the men. She explained that as a way to keep women in their place, some military men overtly or subtly belittle women and their capabilities. She said she and her colleagues would joke around and razz each other, and that most times it was good-natured fun. But that good-natured fun crosses a line when it becomes mean-spirited or harassing. At that point, it helps feed a culture that allows men to think of, and treat women, as less then. When other men don't speak out, or the chain of command doesn't investigate inappropriate, or flat out criminal behavior, the culture that devalues women to such a point where sexual assault is implicitly condoned, will continue.
Perhaps the most illuminating moment in the film comes when a soldier tells her supervising officer that she was raped by a fellow soldier. The officer's response? He asked her "Is this a joke?".
You see, the soldier was in the unfortunate position of being the third woman that week reporting her rape to the supervising officer. Instead of taking any of the allegations seriously, he accused her and the other victims of being "in cahoots," and the investigation died right there.
The victim eventually left the military; her rapist is still there.
Article 32 proceeding, Feres v. United States, Jessica Nicole Hinves, Maria Cuomo Cole, military rape, sexual assault, Susan Burke, Susan J. Blumenthal, The Invisible War, Uniform Military Justice Act
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redpajama_set_name: RedPajamaCommonCrawl


Shields' first job was in 2008 narrating the short film Las Vegas New Mexico 1875. She portrayed Lisa Rogan a. k. a. Lisa Royal in a 2009 episode of the USA Network drama In Plain Sight, entitled "In My Humboldt Opinion", and the voice of a girl watching a gun fight in the 7-minute 2008 Western short film Las Vegas New Mexico 1875. In 2011, Shields appeared on CBS in the Hallmark Hall of Fame movie, Beyond the Blackboard, starring Emily VanCamp. In the television movie, Shields portrayed a homeless child named Grace.


When the time comes to build a deck, one of the most important decisions you will have to make is which material to use. With so many options available, making this decision on your own will likely prove to be difficult. Luckily, our licensed deck contractors in Los Angeles are always happy to lend their expertise when it comes to the ideal materials for your project.
Our team is committed to using only the highest quality materials. Here's what you need to know about each of the options.
Composites, also known as composition materials, are human-made materials that serve as an alternative to wood. Of the dozens of composite options available, only three have the best durability and warranty: Azek®, TrexTranscend® and TimberTech®. Though there are three brands in the Trex line, we only utilize Transcend® as the lower quality options can show wear and tear or produce other issues early on, whereas Transcend® offers a lifetime warranty.
Percentage of PVC: TrexTranscen® is composed of 95 percent recycled wood with a sheet of PVC on top, Azek® is 100 percent PVC, whereas TimberTech® is made up of plastic and wood fibers, 73 percent of which are recycled.
Warranty: While at L.A. Decks we offer a lifetime guarantee on both labor and materials, weighing the warranties of a material is a good way to determine its strength. For example, TrexTranscend® boats a lifetime warranty, while the warranties for Azek® and TimberTech are 35 years and 25 years, respectively.
Appearance: Not all composites are equal regarding appearance, and it is important to determine which meshes best with your style and preferences.
Durability: The warranty may provide an estimate of the material's strength, but it is important to ask your contractor about other maintenance factors. Will the material scratch or stain? When, if ever, should you expect to see minor wear and tear? Asking these questions will help you narrow down the options.
While there are many options out there, we only use two types of wood for decking projects at L.A. Decks: Ipe and Mangaris. Though redwood used to be a great choice for a backyard deck, we no longer offer it because it stopped meeting our high standards. When it first gained popularity, Redwood was composed of 80 percent redwood and 20 percent white wood. Now, the current producers offer closer to 40 percent redwood and 60 percent white wood, which translates to a softer wood that is not as resistant to California's termites.
Ipe and Mangaris, on the other hand, are strong enough to withstand Southern California's climate and conditions. Ipe is an incredibly dense wood, and we obtain our Ipe from one of just two certified dealers in the local area to ensure its durability. Alternatively, Mangaris is a softer wood, though still of fantastic quality and very beautiful. Those deciding between these two options will want to consider not only durability, but the other features present in the backyard. For instance, we would not recommend Mangaris to someone who has a white wall near the deck, as this particular type of wood can leave stains when it rains.
If you're ready to build the deck of your dreams, our licensed deck contractors in Los Angeles are here to help you every step of the way. Call us today to set up a free consultation.


text:
Q: Is there a half-open TCP connection limit in Win 7? Or at least, is it a low limit like 10 or 50?
It was present since XP SP2 (I think), and was finally cancelled (= I think now the user can set the limit manually) in Vista SP2. What is the current state, or at least planned for RTM, with Win 7? How "crackable" is it?

A: This article may be useful reference.

Microsoft appears to have a change of heart on the half-open outbound TCP connection attempts limit with the release of Windows Vista SP2 and Windows 7, probably due to the fact that the limit never effective in stopping the spreading of worms and viruses, or Microsoft has grown more confident about security feature of newer operating system.
  ...
  Half-open TCP connections limit is not implemented in Windows 7 since Windows 7 Beta release.

Another article from the same blog describes their TCP-Z half-open patching utility.
However, I will note that i never felt comfortable patching 3rd party things into Windows system files.

Some more older conversation at the Microsoft connect site.


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Linda Kotis: Your Heirs May Find Your Single Member LLC Taxing
January 23, 2018 ~ lsaret
By Linda Kotis
I. SMLLC Scenario and Potential Consequences
Archie and Edith were married for 50 years. After Archie's death, Edith sold their home in Queens, New York for a tidy profit. Archie also named his wife as the beneficiary of a large insurance policy he bought when he first started working at the loading dock. Edith's financial advisor recommended that she invest the gain from the sale of her home along with the insurance proceeds in a Manhattan duplex. Edith wasn't interested in staying in New York, so about five years ago she moved to Arlington, Virginia to be closer to cousins on Archie's side of the family. The duplex is currently owned by a New York single member limited liability company ("SMLLC"). Gloria and Mike, her daughter and son-in-law, live in one of the property's units, and her grandson, Joey, lives in the other. Each family pays rent to the SMLLC for its unit. The current value of the duplex is $6.5 million.
Edith was advised to create the SMLLC to avoid ancillary probate and New York state estate tax. Unfortunately, the SMLLC may not accomplish either of those purposes. Edith is looking at her estate plan again and wants to know what will happen to the SMLLC at her death.
This SMLLC may create costly and unintended consequences for Edith's estate. Depending on the duplex's value, there may be a New York State (NYS) estate tax liability. Even if no estate tax is due, the estate may still have to file a NYS estate tax return. This is a complex task which raises the cost of estate administration and could have been avoided. Furthermore, filing the NYS estate tax return requires submission of information to New York tax authorities that may trigger inquiries into Edith's residency status. Ancillary probate may be required if the death of Edith as the sole member causes the dissolution of the LLC. This also adds to the burden of estate administration, both increasing time and cost.
This article will: (i) review taxation of limited liability companies at the federal and state levels; (ii) address treatment of a SMLLC for nonresident New York estate tax purposes; (iii) discuss ancillary probate and estate administration; and (iv) offer potential solutions to minimize potential state estate tax liability and burdens of estate administration.
II. Tax Liability and Estate Administration
How the LLC is treated for income tax purposes during Edith's lifetime will affect its treatment after her death and create certain consequences for Edith's estate relating to the real property held in the LLC.
Tax Treatment of LLCs: A limited liability company with two or more members is treated as a partnership for federal tax purposes,1 unless it has elected corporate status by checking the box on Form 8832, Entity Classification Election. Because Edith did not make this election, her single member LLC is disregarded as an entity separate from its owner, like a sole proprietorship. A LLC treated as a partnership or a disregarded entity does not pay any income taxes, but instead all income and loss is taxed directly to the owner.2 An entity that has elected to be treated as a corporation will pay tax at the entity and shareholder level (as discussed further in Section III). Under New York law, Edith's LLC will be treated for state income tax purposes in the same manner as it is treated for federal income tax purposes.3
For estate tax purposes, Edith's LLC interest will be part of her federal taxable estate. Note that the Commonwealth of Virginia has no state estate tax.4 On her death, the real property held in the LLC will not receive a stepped-up basis.5
SMLLC and Real Property: New York state estate tax may be due, as though Edith owned the property outright. The New York State Department of Taxation and Finance has ruled in several Advisory Opinions that a decedent's membership interest in a New York SMLLC holding a New York residence is treated as real property, not intangible personal property, for purposes of determining a nonresident's potential state estate tax liability. This is because New York law treats an entity with a single owner, such as a SMLLC, as a disregarded entity and not separate from its owner, unless the entity has elected to be classified as a corporation for income tax purposes.6
NYS Estate Tax on Nonresident: New York law imposes estate tax on real property or personal property with a New York situs that is owned by a nonresident decedent.7 The estate of a nonresident individual must file a NYS estate tax return if the estate includes real or tangible personal property having an actual location in New York State and the federal gross estate (plus any taxable gifts made while the individual was a resident of the state) exceeds the New York State basic exclusion amount ("BEA").8
For the estate of a nonresident decedent who dies on or after April 1, 2017, and on or before December 31, 2018, the BEA is $5,250,000.9 If the value of the estate asset included is equal to or less than the BEA, then no estate tax is due. For property valued at up to 5.0% above the exemption, estate tax is calculated on the amount in excess of the BEA. Once the property's value exceeds 105% of the BEA, that is, $5,512,500, then estate tax is imposed on the first dollar of assets.10
For Edith's duplex valued at $6,500,000, New York estate tax could reach as high as $574,000, determined as follows: tax on assets over $6.1 million up to $7.1 million is $522,800, plus 12.8% of the amount over $6.1 million (12.8% times $400,000 = $51,200) is added to the $522,800, to equal $574,000. This calculation assumes no deductions of expenses.
Even if Edith's duplex was valued at less than the New York exemption amount, it is possible that the gross value of her estate would require the filing of a nonresident NYS estate tax return, as described above. When a nonresident return is filed, a domicile affidavit for the decedent is also required. Filing these forms presents two issues.
Requirements for Filing NYS Return: Form ET-706, the NYS Estate Tax Return, requires a complex re-jiggering of the federal Form 706, breaking federal deductions into four categories: (i) those directly attributable to New York property; (ii) those directly attributable to non-New York property; (iii) those attributable to intangible property; and (iv) those not directly attributable to property inside or outside New York.11 Furthermore, for any deductions for property located outside New York state, a statement must be attached indicating the item number of the property listed on Schedule B of Form 706 to which the deduction is directly related, if the location of the deduction is not clearly labeled on Form 706 Schedules J through O. These are tasks that would not be part of the routine preparation of a Form 706. The NYS return also requires the submission of a complete Form 706, with all schedules and attachments.12
Disclosures About Decedent: The New York State Estate Tax Domicile Affidavit, Form ET-141, discloses a lot of information to state authorities. Form ET-141 requests details such as: (i) whether the decedent conducted any business in NY during five years prior to death; (ii) whether the decedent lived in New York state and for what time periods and the address of any New York property she owned during any period of time; (iii) where the decedent lived during the five year period prior to death, the time period for each residence, and the address and ownership status of each residence; and (iv) where the decedent filed federal and state income tax returns for the last five years, including the address of the IRS Service Center.
These requirements would add to the costs of administering Edith's estate. Furthermore, the required disclosures could trigger inquiries from the New York State Department of Taxation and Finance into Edith's residential status at death.
III. Solutions to Avoid State Estate Tax
Admission of New Member: Edith could transfer a small interest in the entity to Gloria now and admit her as a new member. The LLC would then no longer be a single member LLC. For federal income tax purposes, it would be considered a partnership, with all income and loss taxed directly to Edith and Gloria in proportion to their interests.13 For state estate tax purposes, the entity would not be disregarded, and on Edith's death, her LLC interest would pass to her estate as intangible personal property,14 not as an ownership interest in real property.
Another option would be to contribute an LLC interest to an irrevocable trust Edith had previously set up to make gifts to benefit Gloria and her descendants.
Election of Corporate Status: Alternatively, the SMLLC could elect now to be treated as a corporation.15 A retroactive election after Edith's death cannot be made. The election in place at the date of death "is the election that will be used to determine whether property owned by a SMLLC is treated as real property or intangible property for purposes of NYS estate taxes." This is because "there is no provision in New York State law applicable to the estate tax that provides for retroactively changing an election . . . post mortem."16
It is important to understand Edith's goals and objectives, that is whether she wants the property to be sold after her death and the proceeds distributed to Gloria and Mike and their son, Joey, or if she wants the property to pass to them for their use as a residence. This is because electing corporation status presents certain income tax consequences. If the real property has appreciated in value during Edith's lifetime and is later sold by her heirs following her death, the gain will be taxed. By having the SMLLC elect C-corp tax treatment, there will be a step-up in the estate's outside basis in the SMLLC shares, but no step-up in inside basis for the real property within the C-corp.17 Here are the consequences:
Corporate level tax: When the appreciated property is sold, the corporation will pay federal and state income tax on the gain. The federal rate is 34% on any amount in excess of $75,000 and up to $10,000,000.18 Unlike for individuals, no preferential rate applies to the long-term capital gain on an asset held by a C-corporation.19 The New York corporate income tax rate is 6.5%, beginning with the first dollar of taxable income.20 Federal taxable income may be reduced by the amount of state income taxes paid, but such taxes must have been paid during the calendar year when the income is triggered.21 Therefore, the corporation must pay estimated state income taxes and not wait to pay the state taxes when the state income tax return is filed after the close of the tax year.
Shareholder level tax: When the sales proceeds are distributed, a portion of the distribution (essentially equal to the capital gain reduced by the tax paid) will be taxable to the recipient as an ordinary dividend. A shareholder will recognize gain equal to the difference between the amount realized and his/her basis in the stock.22
Possible capital loss for shareholder: If the total liquidation proceeds are less than the date of death value of the corporation, the owner will receive a capital loss. A capital loss may only be used to offset capital gains. If losses exceed capital gains, any excess may be used to offset up to $3,000 per year of ordinary income.23
IV. Consequences Related to Probate and Estate Administration
Dissolution of LLC on Member's Death: The goal of avoiding probate is complicated by whether the SMLLC is subject to dissolution. This may occur when the LLC agreement (i) is silent about what happens to the sole member's interest when she dies and (ii) authorizes dissolution in accordance with the New York LLC Act. Under New York Limited Liability Company Law § 701(a)(4), an LLC is dissolved when no members are left, unless the LLC agreement provides otherwise. If the entity ceases to exist, then it is reasonable to conclude that the entity's assets would be deemed to be owned outright by the decedent.
Requirement of Ancillary Probate: There are different views as to whether the SMLLC interest could continue to be treated as intangible personal property for probate purposes, or if instead, ancillary probate would be required.
Some commentators24 state that the statutory origins of the entity require an interest in a LLC to be viewed as personal property:
In every LLC jurisdiction, regardless of the real or personal property owned by the LLC, the subject member's LLC is by statutory fiat, a personal property interest. As a consequence, a person who is the sole member of a LLC that holds only real estate in an ancillary jurisdiction, has only a personal property interest in the LLC. There is, therefore, no ancillary probate of the foreign real estate holdings.
A recent law review article25 presents a contrasting view:
Cunningham and Proctor, for example, in their seminal LLC treatise, recognize the myriad of problems [sic] that arise when an individual serves as the single member. They note that, at death, the LLC will have no member, perhaps causing the LLC to cease to exist as an entity; the business assets will pass under probate; and the probate process may freeze management over the business.
Substitution of Executor to Continue LLC: The New York LLC Act provides a solution to prevent dissolution of the SMLLC on the sole member's death, by permitting the executor of the decedent's estate to become a member in place of the decedent:
[T]he 1999 Amendments [to the New York LLC Act] clarify that an LLC will dissolve at any time when there are no members thereof (a result not articulated, but probably assumed, under the old NYLLCL, based on the definition of an LLC as having at least one member), but go on to provide that, for LLCs formed after the effective date of the 1999 Amendments, as well as other LLCs that have elected to be governed by those amendments, not even the death, dissolution or other dissociation of the last member need dissolve the LLC. In such a case, the legal representative of that last remaining member may, within 180 days after the dissociation, or such other period set forth in the operating agreement, agree in writing to continue the LLC and to admit himself or his assignee as a member, effective as of the date of the dissociation. If he does, the LLC is not dissolved.26
Therefore, the dissolution issue may be fixed after death. Even if the LLC agreement is silent on admitting new members, an executor may become a member in place of the decedent. Note that the agreement to continue the LLC and admit the executor must be completed no later than 180 days after the decedent's death.27
V. Final Thoughts
As an owner of investment property, Edith may have decided to form a single member LLC for several reasons. The SMLLC limits her personal liability with respect to rental property. If Mike, Gloria, Joey, or one of their guests is injured on the premises and files suit, recourse is limited to the LLC's assets and Edith's personal assets are not in jeopardy. Another advantage is that the LLC avoids taxation at the entity level. The SMLLC's income and capital gains pass through directly to Edith, who pays taxes on her individual income tax return.
Holding her property in the SMLLC may be a good strategy for Edith to achieve her financial goals during her lifetime. Nonetheless, Edith may find the potential imposition of New York estate tax and possible probate consequences at odds with her objectives for her estate. Therefore, a property owner like Edith who has formed a SMLLC or who is considering creating one, particularly when the entity will own real property in another state, should consult a qualified practitioner to review issues that may adversely affect her estate.
This article has been prepared for informational purposes only with no warranty as to its applicability to a particular set of circumstances. The article is not intended and should not be considered to be legal advice and does not create an attorney-client relationship with any reader of the information. This article is based on federal and state tax law in effect as of the date written and the law may change. Readers should not act upon any content without obtaining appropriate advice in the relevant jurisdiction.
1 See Sections 761(a) and 7701(a)(2) of the Internal Revenue Code (the "Code"). See Bishop & Kleinberger: Limited Liability Companies: Tax and Business Law, Chapter 4: Entity Comparison: Limited Liability Company Versus S Corporation, ¶4.05. Taxability of Entity.
2 See Section 701 of the Code.
3 N.Y. Tax Law § 601(f).
4 Effective July 1, 2007.
5 Because the SMLLC is treated as a sole proprietorship, the estate is not permitted to make an election under Section 754 of the Code to adjust the basis of property owned by the entity upon the death of the sole member. This is not the same result with respect to LLCs with multiple members. According to Cornelia R. Tenney and Thomas H. Belknap, Postmortem Planning for Interests in Pass-Through Entities, Estate Planning Journal, Jul 2000, when a member of an LLC with two or more members dies owning an interest in such LLC,
Section 754 permits a partnership to elect to adjust the basis of the decedent's proportionate share of the partnership assets. The result of the adjustment is that the partnership's basis in the decedent's share of the partnership assets will be equal to the estate's basis in its partnership interest. As a result, if the partnership sold the assets immediately after the death of the deceased partner, no gain or loss would flow through to the partner's estate.
6 See TSB-A-16(3)M, Advisory Opinion, New York State Department of Taxation and Finance Office of Counsel, August 26, 2016.
7 N.Y. Tax Law § 960(a).
8 See Instructions to Form ET-706, New York State Estate Tax Return (4/17) ("ET-706 Instructions"), page 1.
9 See https://www.tax.ny.gov/pit/estate/etidx.htm.
10 See ET-706 Instructions, Line 3, Applicable Credit, page 4.
11 Form ET-706, Schedule E, Part 2, Computation of allowable New York State deductions for Nonresidents.
12 See ET-706 Instructions, Supplemental Documents, page 2.
13 Section 701 of the Code.
14 A nonresident's intangible personal property, even if located in New York State, is not subject to NY state estate tax. See N.Y. Const. Art. 16, § 3; NY Tax Law § 960(b).
15 See TSB-A-15(1)M, Advisory Opinion, New York State Department of Taxation and Finance Office of Counsel, May 29, 2015.
16 TSB-A-16(3)M, supra note 1.
17 Unlike property owned by individuals, which receives a step-up in basis at death. Section 1014(a)(1) of the Code.
18 Section 11(b)(1)(C) of the Code.
19 Bruce D. Bernard and Christopher E. Axene, The Taxing Problem of Real Estate in a Corporation, Practical Tax Strategies, Feb 2005.
20 NY Tax Law § 210(1)(a). The NY corporate tax rate was reduced from 7.1%, for taxable years beginning on or after January 1, 2016.
21 https://www.irs.gov/publications/p17/ch22.html#en_US_2016_publink1000173143.
22 Bernard and Axene, supra note 19.
23 Section 1211(b) of the Code.
24 See Phillip Jelsma and Pamela Everett Nolcamper, The Limited Liability Company, § 9.220 Ancillary Probate and LLCs. See also Mark A. Sargent and Walter D. Schwidetzky, Limited Liability Company Handbook § 3:92, September 2016 Update.
25 See F. Philip Manns, Jr. and Timothy M. Todd, Issues Arising Upon the Death of the Sole Member of a Single-Member LLC, 99 Marq. L. Rev. 725, 738 (Spring 2016). According to Stuart Levine and Fred T. Witt, Jr., One Member LLCs: Planning With Little Boxes, SE30 ALI-ABA 437, 444 (October 7, 1999), if dissolution of an LLC can be prevented at death, real property in the LLC would be deemed to be personal property of the decedent and thus there would be no need for ancillary probate. Note that the Levine-Witt article is not specific to New York law.
26 1 N.Y. Prac., New York Limited Liability Companies and Partnerships § 8:2.
27 NY Limited Liability Company Law § 701(b).
Posted in Articles, Estate + Trust Administration, Estate/Private Wealth Planning
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Scott Bonacker says:
Interesting article – thank you


Students will be placed in a level and seating based on their musical ability, the balance requirements of the level and ensemble, and the number of vacancies in each section.
Review the audition requirements for all levels below and select those that you are most confident in being able to demonstrate well for a particular level. Your private music teacher, if you have one, can also help you select the requirements that you should practice for your audition.


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Three Leverhulme awards made to St Andrews academics
Three top research grants have been awarded to academics at the University of St Andrews by a major national funding body.
Dr James Palmer of the School of History and Professor Kathryn Rudy of the School of Art History have been recognised with Major Research Fellowships in the latest round of awards from the Leverhulme Trust.
Dr Palmer's project 'Science and Belief in the Making of Early Medieval Europe' and Professor Rudy's 'Measuring Medieval Users' Responses to Manuscripts: New Technological Approaches' have been awarded £165,353 and £174,784 respectively.
Professor Rudy will develop four techniques to investigate how medieval people used their manuscripts: pollen analysis, three-dimensional photography, parchment thickness analysis, and DNA analysis of stains.
Developing metric-based, machine-aided techniques – and applying existing techniques in new ways – she will answer humanities questions about how medieval people sourced materials, handled their books, travelled with them, and used them ritualistically.
Dr Palmer aims to build on his previous research into apocalyptic traditions to write a new cultural history of early medieval science and medicine. He will look for lost and forgotten texts in manuscripts held in libraries around Europe to explore forgotten influences on early medieval Christendom.
Meanwhile, Professor Malte Gather of the School of Physics and Astronomy has been awarded a research project grant of £328,203 over 48 months for his project 'Lighting up the Brain: Organic LEDs as Light Sources for Optogenetics'.
Professor Gather's project aims to adapt and miniaturise technology – organic light emitting diodes (OLEDs) – which are currently used in smartphones and high-end televisions to activate and silence the firing of individual cells in neuronal networks. It is hoped the technique will help understand and, in the future, possibly manage neurological conditions and diseases such as dementia, Parkinson's and motor neuron disease.
The Leverhulme Trust was established by the Will of William Hesketh Lever, the founder of Lever Brothers. Since 1925 the Trust has provided grants and scholarships for research and education. Today, it is one of the largest all-subject providers of research funding in the UK, distributing approximately £80m a year.
Image caption (from left to right): Dr James Palmer, Professor Kathryn Rudy and Professor Malte Gather
Issued by the University of St Andrews Communications Office. Contact Fiona MacLeod on 01334 462108/07714 140 559 or fm43@st-andrews.ac.uk.
James Palmer Kathryn Rudy Leverhulme Trust Malte Gather


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Briefing Room Topics
Elected officials review the 2021 proposed budget during a 3 hour workshop on Saturday, November 14, 2020.
It is a local decision to opt-in or opt-out when it comes to permitting recreational cannabis businesses in Lake Zurich.
Information about Village functions and events in light of the COVID-19 outbreak
Various links for businesses that have been impacted by the Governor's Stay-At-Home order
Information and park program update since the fire
Information on topics and issues the Village Board is soliciting your feedback on
Chronological listing of proclamations issued by the Village Board
Review press releases issued by village departments
This page provides information on budgets, compensation, financial reports, fees, and other important community information.
Reconstruction and restoration of a portion of Kildeer Creek & adjacent Cedar Creek detention pong begins on 7/6/2020 through 11/30/2020
Lake County is making numerous improvements on Quentin Road from White Pine Road to Route 22. A website with project updates is now available.
Lake Zurich is updating its Comprehensive Plan, which will address key community issues and guide future development for the next 10 to 15 years. These issues include development and growth, land use, community character, economic development, and environmental conservation.
Budget document and workshop presentation are available here.
Construction now underway at the former Hackney's site.
CN Rail operates the rail line that goes through town. On average, 17-21 trains traverse Lake Zurich per day. Usually the largest concentration is between midnight - 4 am.
C.C. Aiston Consulting Ltd. delivers viability report on downtown commercial district redevelopment.
The east parking lot of Village Hall now features a ChargePoint Electrical Vehicle (EV) charge station.
New Multi-Tenant Retail Building (Former Giordano's Property)
Mixed use development approved in March 2017
School District 95 plans to demolish the existing May Whitney School at 100 Church Street and rebuild a new elementary school on the same site.
Ryan Homes intends to construct a new townhouse subdivision known as Canterbury Estates containing 40 new townhouses.
Connect With Lake Zurich
Sign up for Emergency Notification, Benchmarks e-newsletter and email notifications lists
LakeZurich.org/Connect


Alexanian's is proud to announce the new Barclay Butera Ripple rug collection. Imagine a myriad of gently variegated mono-colour waves hinting at a subtle texture with a gentle vibe and you have Ripple by Barclay Butera. Made of wool, this rug has a flatwoven field and a cut pile border. It is a simple yet sophisticated basic for any room in the home. 100% Wool.


Silver Dangling Earring is sure to get the heads turn. Show off with this Silver Dangling Earring. This Earring is sure an added exceptional beauty to your look.
Materials: Silver Dangling Earring is colored with the most durable and Eco-friendly plant based dyes.


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Brantford failed to uphold GRNA, says lawyer in Arrowdale dispute
In Local News, News
Donna Duric
City of Brantford Reimagining ArrowdaleCity of Brantford
A lawyer representing a citizens' interest group opposed to the sale of the Arrowdale Golf Course in Brantford said the city failed to uphold the Grand River Notification Agreement by sending the notice too late. Eric Gillespie, a lawyer for the group, "Know Your City" told a judicial review last Friday aired live on YouTube
A lawyer representing a citizens' interest group opposed to the sale of the Arrowdale Golf Course in Brantford said the city failed to uphold the Grand River Notification Agreement by sending the notice too late.
Eric Gillespie, a lawyer for the group, "Know Your City" told a judicial review last Friday aired live on YouTube "https://youtu.be/pEu630Yyz3k" that the City of Brantford didn't notify Six Nations and Mississaugas of the Credit First Nation (MCFN) until after the sale was complete.
In our respectful submission, there wasn't compliance with the GRNA, Gillespie told the hearing.
The GRNA is a voluntary agreement between Six Nations, Mississaugas of the Credit First Nation, the City of Brantford, Brant County, Haldimand County and the Grand River Conservation Authority.
The agreement asks that each party notify each other on matters of common interest on the lands in each county.
Interest groups in Brantford are contesting the sale of the 9-hole golf course, arguing that local Indigenous groups, such as Six Nations and Mississaugas of the Credit, were not properly consulted on the sale.
Furthermore, the hearing showed an email exchange involving Six Nations Lands and Resources Director Lonny Bomberry saying that Six Nations should not bother contesting the sale because they would lose.
"Even if we could start an action against Brantford over Arrowdale, we would eventually lose in a very costly action," Bomberry wrote to a Six Nations woman who sent a letter to the Brantford Mayor asking the city to reconsider the sale.
Bomberry said the land is part of the "surrender of the Town Plot in 1830" in which Six Nations allegedly surrendered 807 acres of land but was never properly compensated for it. The land is part of a Six Nations lawsuit against the Crown that's been before the courts since 1995 that seeks an accounting of funds for the sale or "surrender" of lands within the almost one-million acre Haldimand Tract. The tract includes the City of Brantford and comprises six miles of land on either side of the Grand River from its mouth to its source.
The Arrowdale land was listed for sale on June 9.
Brantford City Council authorized a sale to a purchaser on Aug. 25.
However, the notice to Six Nations and MCFN was not sent until Aug. 27 and didn't become effective until five business days later on Sept. 3, Gillespie submitted.
"Obviously, that raises real concerns."
Futhermore, he said the notice to the two First Nations on Aug. 25 said the property was listed for sale, not mentioning the fact that it was already sold.
He also said the GRNA requires an attachment of the listing when sending the notification but that never happened.
Gillespie told the panel, which included lawyers from the City of Brantford, "You are dealing nation to nation. That relationship impacts on us all."
Justice Harriet Sachs, who oversaw the review, reserved her decision until after the holidays.
Six Nations businessman, philanthropist Ken Hill leaves behind a legacy of love
Francois H. Davis
the place where they want to do the golf course, is it a forest? Is there wildlife there?
Judging by the picture, it looks like a forest, but i'm not sure, is it? If it is a forest, and there is animal life, i strongly believe they should NOT do it there.


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STUDIES: The Problem of Innocence Is Worse Than Was Thought
On April 28 a study published in the prestigous Proceedings of the National Academy of Sciences indicated that far more innocent people have been sentenced to death than those found through the legal process. According to the study, many innocent defendants are probably not being identified because they were taken off death row and given a lesser sentence. The rate of exonerations for those sentenced to death would be over twice as high if all cases were given the heightened scrutiny often accorded to those who remain on death row. The authors of "The Rate of False Conviction of Criminal Defendants Who are Sentenced to Death" concluded: "[A] conservative estimate of the proportion of erroneous convictions of defendants sentenced to death in the United States from 1973 through 2004 [is] 4.1%." The percentage of death row inmates who were actually exonerated during the time of the study was only 1.6%. Professor Samuel Gross (pictured) of the University of Michigan Law School, one of the authors of the study, pointed to the gravity of the problem: "Since 1973, nearly 8,500 defendants have been sentenced to death in the United States, and 138 of them have been exonerated. Our study means that more than 200 additional innocent defendants have been sentenced to death in that period. Most of these undiscovered innocent capital defendants have been resentenced to life in prison, and then forgotten."
The study makes use of DPIC's list of Exonerated Individuals as the baseline for its analysis. The total number of people exonerated and freed from death row since 1973 is now 144. The most recent person freed was Glenn Ford of Louisiana in 2014.
(S. Gross, et al., "The Rate of False Conviction of Criminal Defendants Who are Sentenced to Death," Proceedings of the National Academy of Sciences, April 28, 2014; DPIC Press Release, "NATIONAL ACADEMY OF SCIENCES STUDY POINTS TO HIGH RATE OF INNOCENCE ON DEATH ROW," April 28, 2014). See Innocence and Studies.


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Italian fashion: Quattromani
WTI Magazine #19 2014 Feb, 28Author : Francesca Favotto Translation by: A rigorous approach and strong shapes for the Quattromani's Fall Winter collection 2014/15, presented on 26th January 2014 in official AltaRoma AltaModa calendar. The Sardinian duo focuses on clean cuts and unexpected combinations of unusual materials, following...
Gaetano Pesce unveils a new line of jewelry
by Tim McKeough Gaetano Pesce is no stranger to working with flexible resin. The Italian-born, New York–based architect, who has been producing provocative furniture and buildings for nearly half a century, has molded the material into vases that appear to be melting, off-kilter tabletop pieces, and asymmetrical chairs and tables with a so...
Market closing is a reminder of changing times: Editorial
It is happening all over the United States, but when it happens at home, it still hurts. Albano's Market in Springfield's South End is closing. Sisters Filomena Bruschi and Theresa D'Angelantonio have sold the property on East Columbus Avenue and will soon close its door. Their parents opened the market in 1942. Frozen Italian lemonade was...
Fashion to the rescue of Italy's architectural treasures
Coins thrown into the Trevi fountain in Rome are supposed to bring good luck, and fashion house Fendi is hoping rather more than a few coins, 2.8 million euros in fact, will bring it fortune in its restoration project. Fendi is the latest fashion brand to pitch in and help spruce up the capital, but by no means the only one. The stylists a...
Italian fashion: M&M, McDonald's meets Moschino. When fast food becomes cool
WTI Magazine #21 2014 Mar, 14Author : Maria Teresa Squillaci Translation by: Milan fashion Week is when the biggest trends of the season start to make sense and we really find out what we will be wearing come autumn. The italian fashion capital is known for overblown glamour and downright sexiness but for a/w 2014, Milan was in a dif...
Italian sports cars coming to town
What's that flash of red on the horizon? Forget about that famous visitor from the North Pole. Alfa Romeos are coming to town. After all, Santa Claus makes an appearance once a year and this is the first time in almost two decades that the Italian sports cars have been sold new in the U.S., let alone the Pittsburgh region. "They're arriving within...
Italian lifestyle: Azimut Atlantis 43 world premiere at Boot Dusseldorf 2015
WTI Magazine #52 2015 January, 23Author : Living Adamis Translation by: The new Azimut Atlantis 43 is destined to become the new benchmark in its category: hard to ask for more. Gritty and sporty outside, cool and sophisticated inside, the latest in the Atlantis Collection is a true concentration of Italian content and design.
Brunello Cucinelli: Feeling Bullish About U.S. Business
Brunello Cucinelli's love affair with America is in full swing. He was the guest of honor Wednesday night at a cocktail party and dinner thrown by the Hirshleifer family at their newBrunello Cucinelli boutique at the Americana Manhasset. Before the party, WWD sat down with Cucinelli, and through an interpreter, spoke about his whirlwind five-d...
The power of Ferrari
A 1954 blue 212/250 coupe Ferrari with coachwork by Pininfarina has just been sold to an unidentified bidder for $1.1 million in Belgium, during the annual Grand Prix Rally and Concours d'Elegance, confirming the booming demand for the Italian luxury car after another record sale of $52 million for a 1963 250 GTO. The 1954 blue car was recently id...
"Morra" – Ancient Italian Game – Must See
Morra is a hand game that dates back thousands of years to ancient Roman and Greek times. It can be played to decide issues, much as two people might toss a coin, or for entertainment. Morra was known to the ancient Romans and is popular around the world, especially in Italy. In the Bible, it was referred to as "casting lots". In an...


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Home Turkey
Turkey's Erdogan urges Muslims to overcome splits, fight terror
Turkish President Recep Tayyip Erdogan on Thursday (Apr 14) urged dozens of heads of state and government gathered for an Islamic summit in Istanbul to end sectarian divisions in the Muslim world and fight terror together.
Turkey is seeking to showcase its influence among the world's estimated 1.7 billion Muslims, particularly in lands once controlled by the Ottoman Empire, at the two-day summit of the Organisation of Islamic Cooperation (OIC) which it will chair for the next two years.
But the meeting bringing together over 30 leaders has been shadowed by sectarian-tinged conflicts in Syria and Yemen that have pitted Shiite Muslims – led by regional power Iran – against Sunni Muslim powers like Saudi Arabia.
"I believe the greatest challenge we need to surmount is sectarianism. My religion is not that of Sunnis, of Shiites. My religion is Islam," Erdogan said in his opening speech.
"We should be uniting. Out of the conflicts, the tyranny, only the Muslims suffer," he said, adding the summit meeting could be a "turning point" for the whole Islamic world.
Erdogan lashed out at Islamic State (IS) militants who seized swathes of Syria and Boko Haram extremists in Nigeria as two "terrorist organisations that are serving the same evil purpose."
He said that the OIC had accepted a Turkish proposal to set up a multinational police coordination centre for Islamic states to fight militants, to be based in Istanbul.
"We need to establish an organisation to further strengthen cooperation in the fight against terror," he said.
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I have a new face! Move your mouse over me to see, hoo, look, no more glasses! At the end of 2012 I decided I had enough of wearing glasses and went for some laser eye surgery, pew pew. Before: short sighted to the point I would not recognise someone 50 centimeters away when not wearing my glasses. Now: I feel like an eagle with infinite vision!
My last "new face" was in 2006. Time to change all the gravatars and stuff again!
I'm jealous! I've been wearing glasses since I was 9 (and I'm 27 now). Might have to buck up and get 'er done someday.
Ramoule had the procedure done a few years back too. Laser eye surgery : Telltale sign of l33tness?


A new, chic solution is targeting solar energy increase by making use of America's unattractive parking lots: building solar canopies under which vehicles can park.
Today the largest solar parking canopy installation in the U.S. is located on the Rutgers University Livingston Campus.
The 28-acre parking lot provides 60% of Livingston Campus' annual electricity, composed of 45 canopies with 31,032 panels of 260W each.
Unless you failed high school math, you can quickly calculate the system size to be roughly about 8 MW, which is just enough to power about 1,000 homes.
In physics, a perfect "blackbody" absorbs all incident light and reflects none. In this particular case, the definition can almost be taken literary. Ever try walking barefoot across a parking lot in 90F weather? Chances you have, and it probably felt like you were taking a guru test in India, walking on burning coal.
Black asphalt and concrete are extremely absorbent materials when it comes to sunlight.
"It's amazing how hot these pavements get and how we've let them cover most of our urban surfaces," says Haley Gilbert, a researcher in the Heat Island Group of Lawrence Berkeley National Laboratory. This results in warming the local air, contributing to what is known as the "urban heat island effect", in which city temperatures are higher than surrounding areas. This leads to an increase of energy use and greenhouse gas emission, as well as a reduction of air and water quality.
A solution that addresses the urban heat island effect, cools down parked cars and generates energy may sound too good to be true, but it actually exists.
Solar carports is a new technology that not only embellishes the industrial appearance of parking lots, but can also generate lots of power.
Resembling a shaded picnic area, cars are parked beneath a canopy of photovoltaic cells, cooling down surrounding temperatures, even allowing for the charging of electric cars, and yes– producing electricity. How much? As with all things solar, that depends on the solar array sizes, but the above numbers definitely sound promising.
Europe is famous for its charming cobblestone streets, while parts of America bask in ugly pavement. In fact, 35 to 50 percent of surfaces in American cities are composed of asphalt and concrete according to studies performed by the Lawrence Berkeley National Laboratory. Sounds aesthetically pleasing to the eye? Not really. Sounds perfect for harnessing solar power? Maybe.
Sounds too good to be true? It's a technology in progress. In other words, it isn't cheap. According to Chase Weir of TruSolar, this is the most expensive type of system to build, due to engineering, steel and labor costs. But the technology is still growing, and the cost of solar canopy installation today is less than rooftop installation a few years ago.
So who knows… The days of burning the bottom of our feet with extreme heats and blowing hot air instead of AC when stepping into our parked cars may soon be behind us. Not to mention having parking lots that actually look somewhat stylish.


Going a little loco for stitching lately. It's an easy addiction in the summer, since you can really take it anywhere. You can stitch at the beach, while you are watching kids kick around a ball or while sitting in the car on an unexpected long trip, or just lazing on the sofa watching a Lifetime movie.
Even though I love embroidery, I really love cross stitch, since you can really turn off your creative brain and just follow a diagram of squares. The only problem that I usually have with cross stitch is what do you do with the Aida cloth after stitching? So I came up with the idea of these peek-a-boo pouches that can frame the fancy needlework.
Lately I've been obsessed with embroidery and stitching together small little projects. In order for me to exactly that wherever I went, I came up with these little embroidery kits that holds an embroidery hoop, felt, beads, needles, thread, some muslin and little phrases printed onto fabric paper. With all of these tid-bits there's always something you can create whether you're at the doctors office, the DMV or just waiting in the car.
Here's a quick simple blouse I was able to put together in less than an hour using a pre-loved sarong from my closet. I took advantage of the finished edges for the seams on the side and folded them in to make a width of 33 inches. Depending on your height, you cut your length. I'm short, so I made mine 46 inches plus an inch on seach side for the seam. What I cut off on the bottom of each end, I used as a sudo bias tape to sew around the collar.
After folding it in half, I cut out an opening for the neck. For the armholes, I just pinned and sewed two lines 10 inches down from the top to the bottom. Finish off the hem by folding in twice a 1/4 of an inch and sewing down.
Now this is my type of patchwork. Take pieces and bits of your favorite fabrics. Some vintage napkins, an old shirt that you just can't part with, maybe an old hankie and sew them all in there. I have done this before with just plain squares, but I like this idea from wonderforest. Pretty brilliant really, she sewed the little pieces together just made a point to keep the rows the same height. You could back it with matelasse and wham! There is your beach blanket, which could turn to a lap warmer come fall.
I recently saw a little girl in a top like this and my mind starting racing… I can make that! Gotta admit that my version was really not as nice as the one that the tween was sporting, but considering that it took me 1/2 an hour I am pretty pleased with it. I literally just cut rectangle. Then made a snip at where the sleeves should be and sewed down the sides. I finished up all the raw edges with self made bias tape (this is what took the longest). The project probably would of gone better if my model was not so wriggly as I was trying to try it on her. But hey, we all know that models are difficult! I'm calling it the lunch time top because you could really bang it out in the time that it would take you to put down a soup and sandwich.
The fabric that I used is from an old block print top of mine that had been stained. The fabric so pretty and soft that I could not stand to get rid of it. This way I got rid of the stain and little miss get to get her boho on.
For the ties I just braided some silk ribbon and and attached some little red beads on the end.
My birthday was a few days ago. My 18 year old daughter always goes beyond herself to make the day special for me. This time she really got creative. Since she was going to be at work she left me a 8 wrapped pieces that were to opened on the hour every hour. Each had a puzzle piece. When completed the puzzle was a clue to a place where she had stashed some lovely presents. What a great idea for a kids birthday, or any anniversary. I'm no artist so I would maybe take a large a photograph and cut that up and hide the pieces somewhere. Could also be a great idea for holiday advent calendar.
Love the way this skirt turned out. The inspiration was this post from Mme ZsaZsa. I great project that would be great big or small and does not require a pattern. We simply doubled the width of her waist and made 8 pleats of 2 inches each, but really you could play around with the width and the frequency of them. Our young sewista did a great job, especially with the zipper.
We had a little extra time on our hands so we quickly stitched up this little basket. As a last minute idea we decided to stitch some letter beads on. Don't know why I never used these to sew on projects before. Love it.
What?! Already 2! When did this happen?
I recently found these scented cotton skeins and fell in love with the concept. I saw this multi pastel skein at Walmart and decided the $1.77 was worth the risk. The scent smelled like clean laundry I wanted to make a sunglass case and decided to use a pattern that I saw on Pinterest from The Nearsighted Owl. The bobbles would serve two purposes…. 1. Kill the monotony of crocheting rectangles and 2. protect my new shades.
I followed the pattern of the bobbles just changed 1 single crochet between bobbles to 2.
Pinned the zipper down and just sewed down with machine on both sides.
I had left a long tail and then crocheted all around. I just barely made with the amount that I had. Next time I would be more generous with the length.
Added a bunny pom pom on zipper for good measure.