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You have one day to stop Boris scrapping Gender Recognition Act reforms
A charity is calling on the public to urge Boris Johnson not to scrap 'much-needed' reforms to the Gender Recognition Act.
On Sunday, it was reported that the Prime Minister is preparing to drop proposed changes which would allow transgender people to self-identify. At present, anyone wishing to transition must go through a complex process which can take more than five years to complete.
A report by the Sunday Times also said Johnson was planning a crackdown on 'quack doctors' so that only 'reputable medics' can give approval on who transitions, while new protections are to be put in place to safeguard female-only spaces, such as refuges and toilets
The proposals have been heavily criticised for 'rolling back' transgender rights amid pride month. Now trans-lead charity Gendered Intelligence has warned that anyone wishing to speak out against the plans has until June 17 to make their case.
They are now urging the public to contact Johnson before the day ends and have created a template letter to the PM that people can sign. A spokesperson said: 'The threat of rollbacks to trans rights, dignity, and legal protections in the UK cannot be overstated.
'This is an issue of human rights, and of bodily autonomy and integrity. If we allow trans young people to be stripped of their agency to make decisions around their healthcare and around which toilets they're legally allowed to use, next on the chopping block will be wider rights around access to abortion and contraception.
'A loss to trans youth is a loss for all. Excluding trans women from women's spaces would be a huge step in the wrong direction, and a monumental loss to the UK's proud human rights record.'
The charity said they had already seen more than 1,500 people use the letter as they also advised people to contact their local MPs as well.
Trans rights have been at the forefront of public discussion in recent weeks after Harry Potter author JK Rowling published an open later arguing that allowing people to self-identify would put women and girls at risk.
In response, charity Mermaids UK, which supports trans and gender diverse children, dismissed her claims as 'unproven, inflammatory and untrue'. Discussing the government's plans to scrap the reforms, a spokesperson said that transgender people just want to be 'allowed dignity, safety and respect'.
The charity questioned how facilities will be able to check the gender of occupants and whether women will now be asked to carry ID that 'proves their sex'. They continued: 'None of this sounds remotely progressive and none of it sounds like the empowerment of women.
'The sad truth as we see it – and we can only state this in plain terms – is that the "concern" being expressed by lobbyists, without basis or evidence, is nothing more than anti-trans bigotry dressed in outdated feminist clothing. Nobody who believes in equality would seek to enforce the segregation of trans people and the introduction of further obstacles to all women.'
Labour's shadow home secretary Nick Thomas-Symonds also called on Johnson to listen to trans people during an interview with Sky's Sophy Ridge on Sunday. He said: 'What I think we need to look at in this space is what trans people actually think and say to us.
'I think trans rights are human rights, I've said that before. I would listen very carefully going forward in what is an extremely sensitive area. I'm not sure the government scrapping plans and then leaking it out in a newspaper is the way to deal with this. I think we need a much better way going forward that is sensitive, seeks consensus and respects everybody's rights.'
A spokesperson for Downing Street said a report on the Gender Recognition Act had not yet been finalised and added that the PM will have the 'final say on recommendations'.


So, Andi and I will be at this year's Eurogamer Expo. And YOU should come and meet us. We'll definitely be at the show on the Thursday and Saturday, and possibly Sunday. Being bearded, dishevelled and slightly overweight, we will be almost impossible to spot at a videogames expo. But at least one of us should be wearing a Midnight Resistance t-shirt, or we may possibly both wear t-shirts with wolves on. Good luck.
If you can't be arsed saying hello during the expo itself, or you're not actually going to the expo, or whatever, we are having a JOINT MEET in assocation with Joypod. By which we mean Dave Turners was organising a Joypod meet and we asked if we could invite our three fans along too.
YEAH, BUT WHEN IS IT?
Saturday the 29th of September, from around 6pm.
OKAY. AND WHERE IS IT?
WHO IS WELCOME? AM I WELCOME?
Of course you are, silly. Please do come and say hello. Aside from this and our bedtime wanks, we have basically nothing to live for. Last year, I got given two sausage rolls as a gift from a podcast listener and it was literally the best thing that has ever happened to me.


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Tesla Powerwall 2 now ready to ship after strong pre-orders, early Gigafactory battery production went to Powerpacks
Fred Lambert | Feb 17 2017 - 5:32 am PT
When unveiling its second generation home energy storage system, Powerwall 2, last October, Tesla announced that production would start at the Gigafactory in December 2016 for the first deliveries in the US in January 2017. Other markets were set to follow soon after. Tesla later updated its delivery estimate to February in the US.
We can now report that Powerwall 2 production is about to ramp up after early battery production at the Gigafactory was dedicated to Powerpack projects.
The architectures of the Powerpack and Powerwall are very similar. They use the same battery modules and "pods", but whereas the Powerwall is equipped with a single pod, the Powerpack can be equipped with up to 16.
It allows Tesla to have the exact same battery cell and battery module manufacturing processes for both products up to the actual battery pack – that's where the batteries become a Powerwall or Powerpack.
It offers a lot of advantages in term of production efficiency, but it also means that both products share the supply of battery cells and modules, and if there's a supply constraint, one of the two products will suffer for it.
Here are the pod design and the pods inside Powerpack and Powerwall:
Considering Tesla and Panasonic's new 2170 li-ion battery cell produced at the Gigafactory is what enabled the second generation of Tesla's new stationary battery packs, Powerwall 2 and Powerpack 2, the products are highly dependent on its production, which only started in volume last month.
Sources familiar with Tesla's energy storage business told Electrek that the pipeline of Powerpack 2 projects took up the early battery production. Last year, Tesla Energy consultants gave the opportunity to clients to get their projects deployed sooner with the Powerpack 1 or wait for the end of the year to get Powerpack 2.
Several of them opted for the latter and additionally, Tesla had short deadlines on very large projects, like the one on the island of Kauai and the one with Southern California Edison.
The early production of Tesla's new 2170 battery cells and the production of battery modules and pods at the Gigafactory were dedicated to the Powerpacks for those projects, but we are told that the bottleneck is behind them and that Powerwall 2 production is starting for deliveries in the next few weeks.
It will still take some time for Tesla to work through its backlog. When Tesla released the first Powerwall in 2015, it received over 38,000 reservations within days, but at that time, what Tesla was calling a "reservation" was merely potential customers signing up to get updates on availability.
For Powerwall 2, Tesla has been taking actual orders with a $500 deposit for the $5,500 device (before installation). Without sharing actual numbers, a source familiar with the matter told Electrek that the new backlog is "similar in size" to the first generation backlog despite the new reservation process demanding a bigger commitment.
In term of battery pack units, it will eclipse Powerpack deployment, but not in term of total energy capacity since a relatively small 22-Powerpack project, like the one we reported on yesterday with PG&E in California, is the equivalent of over 150 Powerwalls.
While things have been ramping up nicely for Tesla Energy's commercial and utility business, it looks like things are about to get just as interesting in its residential business in the coming weeks.
If you hold a reservation for the Powerwall 2 and you get more details about deliveries in the coming days or weeks, feel free to let me know via Twitter or email (contact info on profile page)

redpajama_set_name: RedPajamaCommonCrawl


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Makua Valley - June 1, 2019
Makua Valley is located on Oahu's leeward (west) coast on the foothills of the Waianae Mountains. The valley is spoken about prominently in Hawaiian tales, myth and music. The word "makua" means parent in the Hawaiian language, and legend has it that Makua Valley was the place where man was first created. Conversely, Hawaiians consider the valley to be the point from where souls depart for an afterlife once the human form has been cast off. It is for this reason that one can see many handmade memorials to the dead along the rocky cliffs lining the shore.
Apart from a U.S. military base, large parts of Makua Valley remain devoid of residential and commercial development. The U.S. military set up a base on 4,000 acres of land in the valley during the 1930s and continues using the area for training and live fire. This has been a point of contention between the government and the local people as Makua is home to many endangered species. More than 40 endangered species of flora and fauna can be found in the valley, and the area is also sacred to many Native Hawaiians because it has a number of wahi pana (sacred places), cultural and archaeological sites. Many Native Hawaiians and other local residents have been objecting to the activities at the military base for long and the issue is under consideration at present.
Makua Valley Overview
•	4,190-acre valley on Oahu's northwestern shore
•	Picturesque scenery surrounds the valley
•	Valley is home to more than 40 endangered species of flora and fauna, as well as ancient Hawaiian archaeological sites
•	Large parts of the valley are not open to the public because a military training base is located here and is considered dangerous because of unexploded ordinance from training and firing weapons there.
Source: https://www.to-hawaii.com/oahu/attractions/makuavalley.php
An organization called "Malama Makua" has been trying to get the U.S. Government to return the land to the Hawaiian People. Currently, Malama Makua is only allowed two accesses per month. The Eyes of Hawaii Photography Club was fortunate to make contact with Malama Makua who agreed to provide a Photo Walk Tour which is slower and shorter than their other tours in order to give the photographers a change to take pictures. Only 33 outsiders are allowed access at a time. The EOH had 20 members attending and the rest of the slots were open to outsiders. Many of the Malama Makua members are military veterans who also feel the land should be returned. Because of the unexploded ordinance, every group access must stay within strict road and pathways and behind a EOD specialist who will scan the area before allowing people to traverse there even though the area has been cleared previously. When asked why, the EOD specialist said the rain and floods sometimes floats the unexploded ordinance down the valley into the allowed access areas.
Click here for my slide show. https://player.vimeo.com/video/340355139
_ESR2782.CR3
Canon RF24-105mm Lens
1/200 s at f/8.0
1/500 s at f/11.0
_ESR2785CR3
Preparing "Ho'okupu" (offerings) to put on the "Ahu" (Alter)
1/80 s at f/5.0
Safety and Legal Briefing
Waiting to start - Very hot already
Blowing of the conch shell
Cleaning the Ahu of the old Hoo'kupu before putting the new Ho'okupu on
Roy Okano (retired Air Force and EOH member) in action
Splashing water over the Ahu and Ho'okupu
Rock with Petroglyphs
Career Soldier & Vietnam Veteran talks about how he setup up targets in Makua Valley for live firing but has now joined Malama Makua and is trying to get the Army to give the land back.
1/60 s at f/22.0
EOD Specialist who scans the area before the group is allowed to walk there
Another Ahu
6/1/2019, 11:43AM
Heiau
6/1/2019, 12:00 PM


(03-02-2016, 06:53 PM)Darkforeboding Wrote: I used to listen to a fictional paranormal drama. The main character had a business card that said, "What's coming at you is probably coming from you."
The Jack Flanders radio programs that I mentioned in another thread. Sort of a new age Alice in Wonderland drama. They are still making them and now and then you can find them on PBS stations. They have a website and you can download them and other programs. Ruby the Galactic Gumshoe was usually pretty funny. I think ZBS was the name of the company.
(03-06-2015, 07:20 AM)Lucì... Wrote: Does anyone here believe in a witches true power, as far as not things we see on TV but variations of it in real life that would scare the stuff out of someone, do you believe those powers could or where real, telekinesis, pyromancy, necromancy, vitality draining and so on.
So.....I guess that overall I have mixed feelings and beliefs on paranormal stuff.
The things I do not believe in are telekinesis and clairvoyance. Especially the former. As a science geek I am all too aware of the laws of physics and cause and effect. So I know that if is simply impossible.
I would hazard that maybe out of 100 people who claim to be psychic that in reality only about five or seven have the Gift.
Yeah...maybe. Probably. With a caveat.
Again...the reports of all these, rife with frauds. Or..just plain old honest mistakes. I feel that what we call ghosts or demons are in reality science based. That is to say, they are comprised of real emnergy. Probably at a quantum level, of either a positive or a negative nature.
I like to call those entities Energy Smears.
I have had to encounters with what we call demons. Negative Smears. Both times I had the same physiological symptoms that they caused in me. It was awful.
I think hauntings are caused by residual energy from whomever formerly occpied the dwelling. The vast majority of hauntings had some sort of traumatic or horrific incident occur there.
LOL....used to be I would say No, but I dated a Wiccan for awhile and she used to bathe me in White Light once in awhile when she thought I had accumulated too much negative energy. Which back in my Death Metal band member days, was often. At least according to her!
It was a wonderful, payable experience! Near orgasmic. There is no doubt it my mind something real was engulfing me and it was not psychosomatic.
you can do what ye will, if you harm none. lol interesting.
isn't covered by these laws, it should.
Witchcraft really isn't what it used to be.
Witchcraft is no where near what it literally was 300 years ago. It's just full of emo or goths who think they are special by pretending they control some form of element that which they contrive from their birth month. Then they get into spells and rituals that seemingly is very intentional for personal gain even though they always claim nothings ever for personal gain.
I'm sorry, if you really indeed have some form of extraordinary ability as in controlling elements, you'd so effing abuse the hell out of them for personal gain. It's human nature and don't get me started on the one's who think they aren't human. Ugh!
Everyone has a bit of power about them. It's all a matter of whether or not the person recognizes the truth of it. Some people try so hard to have the kind of power that they think they should have, whether they think they should be able to actually drain energy from people, see ghosts, or heal. For those of us who are intuned to the energy within us, we know how we need to use it. For instance, I am, unfortunately, attuned to the energies of the ether (basically my way of saying I can feel, and sometimes see, things that no one else can). Luckily, I can also heal, evident from when my mother was having some really bad physical and personal issues in her life. I sat in front of her and did my best to fix what I could.
On the other hand, my grandmother, who is devout Christian, was also working on her at the same time, standing behind her with her hands on either side of my mother's head. By the time the both of us were finished, we spoke about what each of us had 'seen'.
Both of us 'saw' my mother's body covered in static, the only places that were open were her ears and the bottoms of her feet. She told us afterwards that she could feel the ebb and flow of...something under her skin, or within her body (that's how she explained it), and felt a little better.
As bad as it was, she will need a lot more ether-therapy before she gets back to where she needs to be.
Point of the matter is, witches do exist, in many different forms, through different religions. It doesn't matter who they are or what they believe in, witch is just a word, it just means that they can manipulate their energies.
These eight words, the Rede fulfil: And ye harm none, do what ye will.
Yes I believe they can tune in on energy. When something has been with a person for example it takes their signeture like smell and you can experience that. When we go about our daily lives we leave an imprint. Its not only smell but other things too.
personaly I have experiences with telekenisis that happend when I took certain medicines. When I took them I somhow released a lot of static energy, so much it was like lightning. It hurt (only a little schock) because that energy was probably build up my whole life and released by those mind altering medicines. When released the energy started reacting to my happy emotions and moved a spoon even. but I never willed it to happen.
Strange but positive connection to animals. Like them showing up in 3 days time 3 times by my window and more. Correlation to this my animal guides I think if you believe that.
Yes. Physical law don't allow supernatural or magic to be seen. Live powerless, do not depend super powers of your astral spirit. Help will come when needed.


Field Location: Route 11a At Airpot on Left before entering Malone. In Town 50 ft. from village.
Journal Sports: E-Mail scores directly to: sports@ogd.com Please Carbon Copy (cc) me the scores so I can update the web site. You can also call in your scores at: 322-4294, or if you are in Massena or Potsdam 322-4456 (both numbers ring into the 393-1000 direct line).


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Maya Petrova Ivanova –en búlgaro, Мая Петрова Иванова– (5 de mayo de 1991) es una deportista búlgara que compitió en halterofilia. Ganó dos medallas de bronce en el Campeonato Europeo de Halterofilia, en los años 2013 y 2014.

Palmarés internacional

Referencias

Halterófilos de Bulgaria

redpajama_set_name: RedPajamaWikipedia


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Robin D.G. Kelley: Amazon Union Drive Builds on Decades of Black Radical Labor Activism in Alabama
https://www.youtube.com/watch?v=PkBBBrQPqXY
Video can't be loaded because JavaScript is disabled: Robin D.G. Kelley: Amazon Union Drive Builds on Decades of Black Radical Labor Activism in Alabama (https://www.youtube.com/watch?v=PkBBBrQPqXY)
As thousands of Amazon workers in Bessemer, Alabama, decide whether to form the company's first union, historian Robin D.G. Kelley says it could be a watershed moment for labor organizing in the United States. "This is definitely the most significant labor struggle of the 21st century, no doubt," he says. "The South has been the epicenter of the country's most radical democratic movements, which is why it's completely unsurprising that Bessemer, Alabama, would be the place where you'd have a renewed labor movement."


What is the best process and material for a crown for a bruxer? Tooth is a bottom right molar that has a root canal, a defective crown, and multiple cavities under the crown. He cannot afford to lose this tooth because it's on the main side of the mouth he chews on. He is a bruxer and seriously grinds his teeth at night (the crown on the root canal tooth has the enamel worn down on it, it's just metal). Because he is about to treat severe osteoporosis with bisphosphonates, he needs something with very tight margins on the gum line, that's extremely durable, that will last and not get worn down or break, etc.


i want a crescendo to appear where there appears to be a glitch - a diminuendo always plays during the playback over the same four measures and no matter what i try i cant get rid of it. i tried playing with the dynamics and making the first note a pianissimo note but it plays loudly no matter what note i put in ... when i erased the four measures and played back i heard nothing - but any notes i input into those four measures have a diminuendo that i cant see and nor can get rid of.
the same exact four measure part plays also in the beginning but is fine there with a crescendo from piano to forte over the two measures. that one plays the way i want it to and according to the notation. is there something corrupt about those measures? they used to play fine but i copy pasted a lot so maybe something happened there?
thanks so much for reading and for your help.
A quick thing to check would be to go to View>View Hidden Items, just in case something has accidentally got hidden.
In Notion 6.5, how can I create a tab slide that extends from treble to bass cleff?


The Leo Baeck Institute London is happy to announce a symposium under the title 'Forward from the Past' The Kindertransport from a Contemporary Perspective to be held on the occasion of the 75 anniversary of the Kindertransport, to commemorate this historical event and to explore its fascinating aftermath.
This conference examines the Kindertransport to Britain 1938/1939. The four panels will focus on newly developed research, including the Kindertransport in British historiography, the Kindertransport experience after 1945; the issue of contemporary memorialization of the Kindertransport, and the Second-generation perspective of the Kindertransport The conference will shed new insights into the 20th century Kindertransport phenomenon.
Conference organisers: The Leo Baeck Institute London in cooperation with the German Historical Institute, Aberystwyth University and the Research Centre for German and Austrian Exile Studies, University of London.


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26 U.S.C. § 6662
Section 6662 - Imposition of accuracy-related penalty on underpayments
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ReadReadAnnotationsAnnotations8Attorney AnalysesAnalyses22Citing BriefsBriefs11Citing CasesCiting Cases519
Statutes, codes, and regulations
Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
Chapter 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Subchapter A - Additions to the Tax and Additional Amounts
Part II - ACCURACY-RELATED AND FRAUD PENALTIES
Current through P.L. 116-78 (12/05/2019)
(a) Imposition of penalty
If this section applies to any portion of an underpayment of tax required to be shown on a return, there shall be added to the tax an amount equal to 20 percent of the portion of the underpayment to which this section applies.
(b) Portion of underpayment to which section applies
This section shall apply to the portion of any underpayment which is attributable to 1 or more of the following:
(1) Negligence or disregard of rules or regulations.
(2) Any substantial understatement of income tax.
(3) Any substantial valuation misstatement under chapter 1.
(4) Any substantial overstatement of pension liabilities.
(5) Any substantial estate or gift tax valuation understatement.
(6) Any disallowance of claimed tax benefits by reason of a transaction lacking economic substance (within the meaning of section 7701(o)) or failing to meet the requirements of any similar rule of law.
(7) Any undisclosed foreign financial asset understatement.
(8) Any inconsistent estate basis.
This section shall not apply to any portion of an underpayment on which a penalty is imposed under section 6663. Except as provided in paragraph (1) or (2)(B) of section 6662A(e), this section shall not apply to the portion of any underpayment which is attributable to a reportable transaction understatement on which a penalty is imposed under section 6662A.
(c) Negligence
For purposes of this section, the term "negligence" includes any failure to make a reasonable attempt to comply with the provisions of this title, and the term "disregard" includes any careless, reckless, or intentional disregard.
(d) Substantial understatement of income tax
(1) Substantial understatement
For purposes of this section, there is a substantial understatement of income tax for any taxable year if the amount of the understatement for the taxable year exceeds the greater of-
(i) 10 percent of the tax required to be shown on the return for the taxable year, or
(ii) $5,000.
(B) Special rule for corporations
In the case of a corporation other than an S corporation or a personal holding company (as defined in section 542), there is a substantial understatement of income tax for any taxable year if the amount of the understatement for the taxable year exceeds the lesser of-
(i) 10 percent of the tax required to be shown on the return for the taxable year (or, if greater, $10,000), or
(ii) $10,000,000.
(C) Special rule for taxpayers claiming section 199A deduction
In the case of any taxpayer who claims any deduction allowed under section 199A for the taxable year, subparagraph (A) shall be applied by substituting "5 percent" for "10 percent".
(2) Understatement
For purposes of paragraph (1), the term "understatement" means the excess of-
(i) the amount of the tax required to be shown on the return for the taxable year, over
(ii) the amount of the tax imposed which is shown on the return, reduced by any rebate (within the meaning of section 6211(b)(2)).
The excess under the preceding sentence shall be determined without regard to items to which section 6662A applies.
(B) Reduction for understatement due to position of taxpayer or disclosed item
The amount of the understatement under subparagraph (A) shall be reduced by that portion of the understatement which is attributable to-
(i) the tax treatment of any item by the taxpayer if there is or was substantial authority for such treatment, or
(ii) any item if-
(I) the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return, and
(II) there is a reasonable basis for the tax treatment of such item by the taxpayer.
For purposes of clause (ii)(II), in no event shall a corporation be treated as having a reasonable basis for its tax treatment of an item attributable to a multiple-party financing transaction if such treatment does not clearly reflect the income of the corporation.
(C) Reduction not to apply to tax shelters
Subparagraph (B) shall not apply to any item attributable to a tax shelter.
(ii) Tax shelter
For purposes of clause (i), the term "tax shelter" means-
(I) a partnership or other entity,
(II) any investment plan or arrangement, or
(III) any other plan or arrangement,
if a significant purpose of such partnership, entity, plan, or arrangement is the avoidance or evasion of Federal income tax.
(3) Secretarial list
The Secretary may prescribe a list of positions which the Secretary believes do not meet 1 or more of the standards specified in paragraph (2)(B)(i), section 6664(d)(3), and section 6694(a)(1). Such list (and any revisions thereof) shall be published in the Federal Register or the Internal Revenue Bulletin.
(e) Substantial valuation misstatement under chapter 1
For purposes of this section, there is a substantial valuation misstatement under chapter 1 if-
(A) the value of any property (or the adjusted basis of any property) claimed on any return of tax imposed by chapter 1 is 150 percent or more of the amount determined to be the correct amount of such valuation or adjusted basis (as the case may be), or
(i) the price for any property or services (or for the use of property) claimed on any such return in connection with any transaction between persons described in section 482 is 200 percent or more (or 50 percent or less) of the amount determined under section 482 to be the correct amount of such price, or
(ii) the net section 482 transfer price adjustment for the taxable year exceeds the lesser of $5,000,000 or 10 percent of the taxpayer's gross receipts.
No penalty shall be imposed by reason of subsection (b)(3) unless the portion of the underpayment for the taxable year attributable to substantial valuation misstatements under chapter 1 exceeds $5,000 ($10,000 in the case of a corporation other than an S corporation or a personal holding company (as defined in section 542)).
(3) Net section 482 transfer price adjustment
For purposes of this subsection-
The term "net section 482 transfer price adjustment" means, with respect to any taxable year, the net increase in taxable income for the taxable year (determined without regard to any amount carried to such taxable year from another taxable year) resulting from adjustments under section 482 in the price for any property or services (or for the use of property).
(B) Certain adjustments excluded in determining threshold
For purposes of determining whether the threshold requirements of paragraph (1)(B)(ii) are met, the following shall be excluded:
(i) Any portion of the net increase in taxable income referred to in subparagraph (A) which is attributable to any redetermination of a price if-
(I) it is established that the taxpayer determined such price in accordance with a specific pricing method set forth in the regulations prescribed under section 482 and that the taxpayer's use of such method was reasonable,
(II) the taxpayer has documentation (which was in existence as of the time of filing the return) which sets forth the determination of such price in accordance with such a method and which establishes that the use of such method was reasonable, and
(III) the taxpayer provides such documentation to the Secretary within 30 days of a request for such documentation.
(ii) Any portion of the net increase in taxable income referred to in subparagraph (A) which is attributable to a redetermination of price where such price was not determined in accordance with such a specific pricing method if-
(I) the taxpayer establishes that none of such pricing methods was likely to result in a price that would clearly reflect income, the taxpayer used another pricing method to determine such price, and such other pricing method was likely to result in a price that would clearly reflect income,
(II) the taxpayer has documentation (which was in existence as of the time of filing the return) which sets forth the determination of such price in accordance with such other method and which establishes that the requirements of subclause (I) were satisfied, and
(III) the taxpayer provides such documentation to the Secretary within 30 days of request for such documentation.
(iii) Any portion of such net increase which is attributable to any transaction solely between foreign corporations unless, in the case of any such corporations, the treatment of such transaction affects the determination of income from sources within the United States or taxable income effectively connected with the conduct of a trade or business within the United States.
(C) Special rule
If the regular tax (as defined in section 55(c)) imposed by chapter 1 on the taxpayer is determined by reference to an amount other than taxable income, such amount shall be treated as the taxable income of such taxpayer for purposes of this paragraph.
(D) Coordination with reasonable cause exception
For purposes of section 6664(c) the taxpayer shall not be treated as having reasonable cause for any portion of an underpayment attributable to a net section 482 transfer price adjustment unless such taxpayer meets the requirements of clause (i), (ii), or (iii) of subparagraph (B) with respect to such portion.
(f) Substantial overstatement of pension liabilities
For purposes of this section, there is a substantial overstatement of pension liabilities if the actuarial determination of the liabilities taken into account for purposes of computing the deduction under paragraph (1) or (2) of section 404(a) is 200 percent or more of the amount determined to be the correct amount of such liabilities.
No penalty shall be imposed by reason of subsection (b)(4) unless the portion of the underpayment for the taxable year attributable to substantial overstatements of pension liabilities exceeds $1,000.
(g) Substantial estate or gift tax valuation understatement
For purposes of this section, there is a substantial estate or gift tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B is 65 percent or less of the amount determined to be the correct amount of such valuation.
No penalty shall be imposed by reason of subsection (b)(5) unless the portion of the underpayment attributable to substantial estate or gift tax valuation understatements for the taxable period (or, in the case of the tax imposed by chapter 11, with respect to the estate of the decedent) exceeds $5,000.
(h) Increase in penalty in case of gross valuation misstatements
To the extent that a portion of the underpayment to which this section applies is attributable to one or more gross valuation misstatements, subsection (a) shall be applied with respect to such portion by substituting "40 percent" for "20 percent".
(2) Gross valuation misstatements
The term "gross valuation misstatements" means-
(A) any substantial valuation misstatement under chapter 1 as determined under subsection (e) by substituting-
(i) in paragraph (1)(A), "200 percent" for "150 percent",
(ii) in paragraph (1)(B)(i)-
(I) "400 percent" for "200 percent", and
(II) "25 percent" for "50 percent", and
(iii) in paragraph (1)(B)(ii)-
(I) "$20,000,000" for "$5,000,000", and
(II) "20 percent" for "10 percent".
(B) any substantial overstatement of pension liabilities as determined under subsection (f) by substituting "400 percent" for "200 percent", and
(C) any substantial estate or gift tax valuation understatement as determined under subsection (g) by substituting "40 percent" for "65 percent".
(i) Increase in penalty in case of nondisclosed noneconomic substance transactions
In the case of any portion of an underpayment which is attributable to one or more nondisclosed noneconomic substance transactions, subsection (a) shall be applied with respect to such portion by substituting "40 percent" for "20 percent".
(2) Nondisclosed noneconomic substance transactions
For purposes of this subsection, the term "nondisclosed noneconomic substance transaction" means any portion of a transaction described in subsection (b)(6) with respect to which the relevant facts affecting the tax treatment are not adequately disclosed in the return nor in a statement attached to the return.
(3) Special rule for amended returns
In no event shall any amendment or supplement to a return of tax be taken into account for purposes of this subsection if the amendment or supplement is filed after the earlier of the date the taxpayer is first contacted by the Secretary regarding the examination of the return or such other date as is specified by the Secretary.
(j) Undisclosed foreign financial asset understatement
For purposes of this section, the term "undisclosed foreign financial asset understatement" means, for any taxable year, the portion of the understatement for such taxable year which is attributable to any transaction involving an undisclosed foreign financial asset.
(2) Undisclosed foreign financial asset
For purposes of this subsection, the term "undisclosed foreign financial asset" means, with respect to any taxable year, any asset with respect to which information was required to be provided under section 6038, 6038B, 6038D, 6046A, or 6048 for such taxable year but was not provided by the taxpayer as required under the provisions of those sections.
(3) Increase in penalty for undisclosed foreign financial asset understatements
In the case of any portion of an underpayment which is attributable to any undisclosed foreign financial asset understatement, subsection (a) shall be applied with respect to such portion by substituting "40 percent" for "20 percent".
(k) Inconsistent estate basis reporting
For purposes of this section, the term "inconsistent estate basis" means any portion of an underpayment attributable to the failure to comply with section 1014(f).
Added Pub. L. 101-239, title VII, §7721(a), Dec. 19, 1989, 103 Stat. 2395; amended Pub. L. 101-508, title XI, §11312(a), (b), Nov. 5, 1990, 104 Stat. 1388-454, 1388-455; Pub. L. 103-66, title XIII, §§13236(a)-(d), Aug. 10, 1993, 13251, Aug. 10, 1993, 107 Stat. 505, 506, 531; Pub. L. 103-465, title VII, §744(a), (b), Dec. 8, 1994, 108 Stat. 5011; Pub. L. 105-34, title X, §1028(c), Aug. 5, 1997, 111 Stat. 928; Pub. L. 108-357, title VIII, §§812(b), (d), (e) (1), 819(a), (b), Oct. 22, 2004, 118 Stat. 1578, 1580, 1584; Pub. L. 109-135, title IV, §§403(x)(1), Dec. 21, 2005, 412, Dec. 21, 2005, 119 Stat. 2629, 2641; Pub. L. 109-280, title XII, §1219(a)(1), (2), Aug. 17, 2006, 120 Stat. 1083; Pub. L. 111-147, title V, §512(a), Mar. 18, 2010, 124 Stat. 110; Pub. L. 111-152, title I, §1409(b)(1), (2), Mar. 30, 2010, 124 Stat. 1068, 1069; Pub. L. 113-295, div. A, title II, §208(a), Dec. 19, 2014, 128 Stat. 4028; Pub. L. 114-41, title II, §2004(c), July 31, 2015, 129 Stat. 456; Pub. L. 115-97, title I, §11011(c), Dec. 22, 2017, 131 Stat. 2070; Pub. L. 115-141, div. T, §101(a)(2)(A), div. U, title I, §104(a), title IV, §401(a)(303), (304), Mar. 23, 2018, 132 Stat. 1155, 1170, 1199.
CODIFICATIONSection 1409(b)(1), (2) of Pub. L. 111-152 which directed the amendment of section 6662 without specifying the act to be amended, was executed to this section, which is section 6662 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2010 Amendment notes below.Section 1219(a)(1), (2) of Pub. L. 109-280 which directed the amendment of section 6662 without specifying the act to be amended, was executed to this section, which is section 6662 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.
PRIOR PROVISIONSA prior section 6662, acts Aug. 16, 1954, ch. 736, 68A Stat. 827, §6659; May 14, 1960, Pub. L. 86-470, §1, 74 Stat. 132; Dec. 30, 1969, Pub. L. 91-172, title I, §101(j)(51), 83 Stat. 531; Sept. 2, 1974, Pub. L. 93-406, title II, §1016(a)(19), 88 Stat. 931; renumbered §6660, Aug. 13, 1981, Pub. L. 97-34, title VII, §722(a)(1), 95 Stat. 341; renumbered §6662, Sept. 3, 1982, Pub. L. 97-248, title III, §323(a), 96 Stat. 613, directed that additions be treated as tax and set procedure for assessing certain additions to tax, prior to repeal by Pub. L. 101-239, title VII, §7721(a), Dec. 19, 1989, 103 Stat. 2395, applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989. See section 6665 of this title.
AMENDMENTS 2018-Subsec. (d)(1)(C). Pub. L. 115-141, §101(a)(2)(A), substituted "any deduction" for "the deduction". Subsec. (d)(3). Pub. L. 115-141, §401(a)(303), substituted "section 6664(d)(3)" for "section 6664(d)(2)".Subsecs. (i), (j). Pub. L. 115-141, §401(a)(304), transferred subsec. (i) to appear before subsec. (j).Subsec. (k). Pub. L. 115-141, §104(a), amended subsec. (k) generally. Prior to amendment, text read as follows: "For purposes of this section, there is an 'inconsistent estate basis' if the basis of property claimed on a return exceeds the basis as determined under section 1014(f)."2017-Subsec. (d)(1)(C). Pub. L. 115-97 added subpar. (C).2015-Subsec. (b)(8). Pub. L. 114-41, §2004(c)(1), added par. (8). Subsec. (k). Pub. L. 114-41, §2004(c)(2), added subsec. (k).2014-Subsec. (b)(7). Pub. L. 113-295, §208(a), amended directory language of Pub. L. 111-147, §512(a)(1). See 2010 Amendment note below.2010-Subsec. (b)(6). Pub. L. 111-152, §1409(b)(1), added par. (6). See Codification note above.Subsec. (b)(7). Pub. L. 111-147, §512(a)(1), as amended by Pub. L. 113-295, §208(a), added par. (7). Subsec. (i). Pub. L. 111-152, §1409(b)(2), added subsec. (i). See Codification note above.Subsec. (j). Pub. L. 111-147, §512(a)(2), added subsec. (j).2006-Subsec. (e)(1)(A). Pub. L. 109-280, §1219(a)(1)(A), substituted "150 percent" for "200 percent". See Codification note above.Subsec. (g)(1). Pub. L. 109-280, §1219(a)(1)(B), substituted "65 percent" for "50 percent". See Codification note above.Subsec. (h)(2)(A)(i), (ii). Pub. L. 109-280, §1219(a)(2)(A), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows: "(i) '400 percent' for '200 percent' each place it appears, "(ii) '25 percent' for '50 percent', and".See Codification note above.Subsec. (h)(2)(C). Pub. L. 109-280, §1219(a)(2)(B), substituted " '40 percent' for '65 percent' " for " '25 percent' for '50 percent' ". See Codification note above. 2005-Subsec. (b). Pub. L. 109-135, §403(x)(1), inserted at end "Except as provided in paragraph (1) or (2)(B) of section 6662A(e), this section shall not apply to the portion of any underpayment which is attributable to a reportable transaction understatement on which a penalty is imposed under section 6662A."Subsec. (d)(3). Pub. L. 109-135, §412(aaa), struck out "the" before "1 or more". 2004- Pub. L. 108-357, §812(e)(1), inserted "on underpayments" after "penalty" in section catchline.Subsec. (d)(1)(B). Pub. L. 108-357, §819(a), reenacted heading without change and amended text of subpar. (B) generally. Prior to amendment, text read as follows: "In the case of a corporation other than an S corporation or a personal holding company (as defined in section 542), paragraph (1) shall be applied by substituting '$10,000' for '$5,000'."Subsec. (d)(2)(A). Pub. L. 108-357, §812(b), inserted concluding provisions.Subsec. (d)(2)(C). Pub. L. 108-357, §812(d), amended subpar. (C) generally, substituting provisions relating to inapplicability of subpar. (B) to any item attributable to a tax shelter and defining the term "tax shelter" for provisions relating to, in the case of any item of a taxpayer other than a corporation which is attributable to a tax shelter, inapplicability of subpar. (B)(ii) and inapplicability of subpar. (B)(i), unless the taxpayer reasonably believed that the tax treatment of such item by the taxpayer was more likely than not the proper treatment, inapplicability of subpar. (B) to any item of a corporation which is attributable to a tax shelter, and provisions defining the term "tax shelter".Subsec. (d)(2)(D). Pub. L. 108-357, §819(b)(2), struck out heading and text of subpar. (D). Text read as follows: "The Secretary shall prescribe (and revise not less frequently than annually) a list of positions-"(i) for which the Secretary believes there is not substantial authority, and"(ii) which affect a significant number of taxpayers.Such list (and any revision thereof) shall be published in the Federal Register." Subsec. (d)(3). Pub. L. 108-357, §819(b)(1), added par. (3).1997-Subsec. (d)(2)(B). Pub. L. 105-34, §1028(c)(1), inserted concluding provisions.Subsec. (d)(2)(C)(iii). Pub. L. 105-34, §1028(c)(2), substituted "a significant purpose" for "the principal purpose" in concluding provisions. 1994-Subsec. (d)(2)(C)(i). Pub. L. 103-465, §744(b)(1), substituted "In the case of any item of a taxpayer other than a corporation which is" for "In the case of any item" in introductory provisions.Subsec. (d)(2)(C)(ii). Pub. L. 103-465, §744(a), added cl. (ii). Former cl. (ii) redesignated (iii). Subsec. (d)(2)(C)(iii). Pub. L. 103-465, §744(a), (b) (2), redesignated cl. (ii) as (iii) and substituted "this subparagraph" for "clause (i)" in introductory provisions.1993-Subsec. (d)(2)(B)(ii). Pub. L. 103-66, §13251(a), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "any item with respect to which the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return." Subsec. (e)(1)(B)(ii). Pub. L. 103-66, §13236(a), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "the net section 482 transfer price adjustment for the taxable year exceeds $10,000,000."Subsec. (e)(3)(B). Pub. L. 103-66, §13236(b), amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: "For purposes of determining whether the $10,000,000 threshold requirement of paragraph (1)(B)(ii) is met, there shall be excluded-"(i) any portion of the net increase in taxable income referred to in subparagraph (A) which is attributable to any redetermination of a price if it is shown that there was a reasonable cause for the taxpayer's determination of such price and that the taxpayer acted in good faith with respect to such price, and"(ii) any portion of such net increase which is attributable to any transaction solely between foreign corporations unless, in the case of any of such corporations, the treatment of such transaction affects the determination of income from sources within the United States or taxable income effectively connected with the conduct of a trade or business within the United States." Subsec. (e)(3)(D). Pub. L. 103-66, §13236(c), added subpar. (D).Subsec. (h)(2)(A)(iii). Pub. L. 103-66, §13236(d), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: " '$20,000,000' for '$10,000,000',".1990-Subsec. (b)(3). Pub. L. 101-508, §11312(b)(1), amended par. (3) generally, substituting "misstatement" for "overstatement".Subsec. (e). Pub. L. 101-508, §11312(a), substituted "misstatement" for "overstatement" in heading and amended text generally. Prior to amendment, text read as follows:"(1) IN GENERAL.-For purposes of this section, there is a substantial valuation overstatement under chapter 1 if the value of any property (or the adjusted basis of any property) claimed on any return of tax imposed by chapter 1 is 200 percent or more of the amount determined to be the correct amount of such valuation or adjusted basis (as the case may be)."(2) LIMITATION.-No penalty shall be imposed by reason of subsection (b)(3) unless the portion of the underpayment for the taxable year attributable to substantial valuation overstatements under chapter 1 exceeds $5,000 ($10,000 in the case of a corporation other than an S corporation or a personal holding company (as defined in section 542))."Subsec. (h)(2)(A). Pub. L. 101-508, §11312(b)(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "any substantial valuation overstatement under chapter 1 as determined under subsection (e) by substituting '400 percent' for '200 percent',".
EFFECTIVE DATE OF 2018 AMENDMENT Amendment by section 101(a)(2)(A) of Pub. L. 115-141 effective as if included in section 11011 of Pub. L. 115-97 see section 101(d) of Pub. L. 115-141 set out as a note under section 62 of this title. Pub. L. 115-141, div. U, title I, §104(c), Mar. 23, 2018, 132 Stat. 1170, provided that: "The amendments made by this section [amending this section and section 9503 of this title] shall take effect as if included in the provision of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 [ Pub. L. 114-41] to which they relate."
EFFECTIVE DATE OF 2017 AMENDMENT Amendment by Pub. L. 115-97 applicable to taxable years beginning after Dec. 31, 2017, see section 11011(e) of Pub. L. 115-97 set out as a note under section 62 of this title.
EFFECTIVE DATE OF 2015 AMENDMENT Amendment by Pub. L. 114-41 applicable to property with respect to which an estate tax return is filed after July 31, 2015, see section 2004(d) of Pub. L. 114-41 set out as a note under section 1014 of this title.
EFFECTIVE DATE OF 2014 AMENDMENT Pub. L. 113-295, div. A, title II, §208(b), Dec. 19, 2014, 128 Stat. 4028, provided that: "The amendment made by this section [amending this section] shall take effect as if included in the provision of the Hiring Incentives to Restore Employment Act [ Pub. L. 111-147] to which it relates."
EFFECTIVE DATE OF 2010 AMENDMENT Pub. L. 111-152, title I, §1409(e), Mar. 30, 2010, 124 Stat. 1070, provided that:"(1) IN GENERAL.-Except as otherwise provided in this subsection, the amendments made by this section [amending this section and sections 6662A, 6664, 6676, and 7701 of this title] shall apply to transactions entered into after the date of the enactment of this Act [Mar. 30, 2010]."(2) UNDERPAYMENTS.-The amendments made by subsections (b) and (c)(1) [amending this section and sections 6662A and 6664 of this title] shall apply to underpayments attributable to transactions entered into after the date of the enactment of this Act."(3) UNDERSTATEMENTS.-The amendments made by subsection (c)(2) [amending section 6664 of this title] shall apply to understatements attributable to transactions entered into after the date of the enactment of this Act. "(4) REFUNDS AND CREDITS.-The amendment made by subsection (d) [amending section 6676 of this title] shall apply to refunds and credits attributable to transactions entered into after the date of the enactment of this Act."Pub. L. 111-147, title V, §512(b), Mar. 18, 2010, 124 Stat. 111, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Mar. 18, 2010]."
EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L. 109-280 applicable to returns filed after Aug. 17, 2006, with special rule for certain easements, see section 1219(e)(1), (3) of Pub. L. 109-280 set out as a note under section 170 of this title.
EFFECTIVE DATE OF 2005 AMENDMENT Amendment by section 403(x)(1) of Pub. L. 109-135 effective as if included in the provision of the American Jobs Creation Act of 2004, Pub. L. 108-357 to which such amendment relates, see section 403(nn) of Pub. L. 109-135 set out as a note under section 26 of this title.
EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108-357, title VIII, §812(f), Oct. 22, 2004, 118 Stat. 1580, as amended by Pub. L. 109-135, title IV, §403(x)(3), Dec. 21, 2005, 119 Stat. 2629, provided that:"(1) IN GENERAL.-Except as provided in paragraph (2), the amendments made by this section [enacting section 6662A of this title and amending this section and section 6664 of this title] shall apply to taxable years ending after the date of the enactment of this Act [Oct. 22, 2004]."(2) DISQUALIFIED OPINIONS.-Section 6664(d)(3)(B) of the Internal Revenue Code of 1986 [now section 6664(d)(4)(B)] (as added by subsection (c)) shall not apply to the opinion of a tax advisor if-"(A) the opinion was provided to the taxpayer before the date of the enactment of this Act,"(B) the opinion relates to one or more transactions all of which were entered into before such date, and"(C) the tax treatment of items relating to each such transaction was included on a return or statement filed by the taxpayer before such date." Pub. L. 108-357, title VIII, §819(c), Oct. 22, 2004, 118 Stat. 1585, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 22, 2004]."
EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105-34 applicable to items with respect to transactions entered into after Aug. 5, 1997, see section 1028(e)(2) of Pub. L. 105-34 set out as a note under section 6111 of this title.
EFFECTIVE DATE OF 1994 AMENDMENT Pub. L. 103-465, title VII, §744(c), Dec. 8, 1994, 108 Stat. 5011, provided that: "The amendments made by this section [amending this section] shall apply to items related to transactions occurring after the date of the enactment of this Act [Dec. 8, 1994]."
EFFECTIVE DATE OF 1993 AMENDMENT Pub. L. 103-66, title XIII, §13236(e), Aug. 10, 1993, 107 Stat. 506, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1993." Pub. L. 103-66, title XIII, §13251(b), Aug. 10, 1993, 107 Stat. 531, provided that: "The amendment made by this section [amending this section] shall apply to returns the due dates for which (determined without regard to extensions) are after December 31, 1993."
EFFECTIVE DATE OF 1990 AMENDMENT Pub. L. 101-508, title XI, §11312(c), Nov. 5, 1990, 104 Stat. 1388-455, provided that: "The amendments made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Nov. 5, 1990]."
EFFECTIVE DATESection applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7721(d) of Pub. L. 101-239 set out as an Effective Date of 1989 Amendment note under section 461 of this title.
Internal Revenue Code of 1986
The term "Internal Revenue Code of 1986" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended.
The term "Secretary" means the Secretary of the Treasury or his delegate.
The term "corporation" includes associations, joint-stock companies, and insurance companies.
taxable year
The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.
taxpayer
The term "taxpayer" means any person subject to any internal revenue tax.
trade or business
The term "trade or business" includes the performance of the functions of a public office.
The term "transaction" includes a series of transactions.
Section 6662A - Imposition of accuracy-related penalty on understatements with respect to reportable transactions
Cases citing this statute
How cited
Fidelity International Currency Advisor a Fund v. U.S.
The Court also finds that various accuracy-related penalties, including the 40% gross valuation misstatement…
Stobie Creek Investments, LLC v. United States
Stuart D. Gibson, Washington, DC, with whom was Acting Assistant Attorney General John A. Dicicco, for…
519 Citing cases
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New Scholars Reception and lunch at the April 2008 Haas Scholars Conference.
The 2008-2009 Haas Scholars first met each other at the New Scholars Reception and lunch at the April 2008 Haas Scholars Conference. Work began in earnest at the June 2008 Haas Scholars Retreat.


Glancy Prongay & Murray LLP (GPM), a national investors rights law firm, announces that a class action lawsuit has been filed on behalf of investors that acquired Akorn, Inc. (Akorn or the Company) (NASDAQ: AKRX) securities August 1, 2018 and January 8, 2019, inclusive (the Class Period). Akorn investors have until April 22, 2019 to file a lead plaintiff motion.
On January 9, 2019, Akorn announced that it had received a warning letter dated January 4, from the U.S. Food and Drug Administration (FDA) related to an inspection of its Decatur, Illinois manufacturing facility in April and May of 2018. The warning letter from the FDA detailed a laundry list of significant violations of current good manufacturing practice (CGMP) regulations for finished pharmaceuticals. On this news, shares of Akorn fell $0.46 per share or over 11.6% to close at $3.48 per share on January 9, 2019, thereby injuring investors.
If you purchased shares of Akorn during the Class Period you may move the Court no later than April 22, 2019 to ask the Court to appoint you as lead plaintiff. To be a member of the Class you need not take any action at this time; you may retain counsel of your choice or take no action and remain an absent member of the Class. If you wish to learn more about this action, or if you have any questions concerning this announcement or your rights or interests with respect to these matters, please contact Lesley Portnoy, Esquire, of GPM, 1925 Century Park East, Suite 2100, Los Angeles California 90067 at 310-201-9150, Toll-Free at 888-773-9224, by email to [email protected], or visit our website at www.glancylaw.com. If you inquire by email please include your mailing address, telephone number and number of shares purchased.


Welcome and thank you for joining today's webinar hosted by me Joe Boyhan of MCO and Brian Rubin and Adam Pollet of Eversheds Sutherland. With that I'll hand you over to my co-hosts.
Now we're moving on to FINRA. This is as Brian said data from our database and that we confirm using FINRA's own statistic that they post annually. Here we have the number of cases in 2016 as you can see looks slightly down compared to 2015 although it puts it right in the average ballpark of about 2011.
Now on to the fines, so despite the decrease in the number of cases FINRA set a new record for fines in 2016; $176 million. This surpasses the old record set in 2014 by $42 million, so it's a significant increase. As we'll discuss here soon, this figure was propelled by a lot of multi-million dollar fines. So we see here that from 2008 there's been a 529% increase. For comparison's sake since 2008 the S&P 500 has increased by just about 70% so it's too bad you can't invest in FINRA fines.
For 2017, the first half or so FINRA appears to be off to a relatively slower start. We haven't seen as many large fines being reported in a press release.
All right so here we are talking about restitution. Although fines have sky-rocketed, restitution was actually down significantly in 2016 compared to 2015, but it was pretty much on par with the prior five years. It's important to note that 2015 was boosted by a number of mutual fund discount cases that resulted in over $50 million in restitution so if you knock those out, 2015 was somewhat comparable to prior years.
One of the things that we're interested in looking forward is whether 2016 or 2015 was an outlier in where we're going with regard to restitution, but as Adam noted there have not been a lot of big cases brought so far in 2017 and that's not unusual. Most of the big cases are usually in the latter half of the year.
Let's go to the next slide and this one focuses on fines and supersized fines and when I started doing this, I have little kids and McDonald's was important and supersized things were important, so we named the fines of a million dollars or more supersized. You can see the stats from 2016 that there's a record number of million dollar plus fines and it outpaced the prior year significantly.
Let's go to the next slide. In honor of the President and because the fines have increased so significantly, we last year established the category of huge fines which is $5 million or more and you can see there were eight of those type of fines. 2014 there were actually more, but the huge sized fines for 2016 were significantly greater than in 2014 so they totaled $89 million and again we'll see if there is a continuing trend going forward and we'll talk about that in some of these slides that we'll be on soon.


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Дело Али Феруза — судебный процесс в отношении журналиста «Новой газеты» Худоберди Нурматова, известного под псевдонимом Али Феруз. В 2017 году Басманный суд Москвы принял решение о депортации журналиста из РФ в Узбекистан ввиду нарушения режима пребывания в России, однако Европейский суд по правам человека заблокировал решение, посчитав, что в Узбекистане Ферузу угрожает опасность. В феврале 2018 года после получения судебного разрешения Феруз улетел в Германию.

Биография
Худоберди Нурматов родился в узбекском городе Коканд в 1987 году, но вырос в России. В 2003 году с отличием окончил школу в алтайском селе Онгудай. Затем уехал к отчиму в Узбекистан и получил там гражданство.

Позже учился на факультете арабского языка Российского исламского университета в Казани. Там же женился и вместе с супругой в 2008 году вернулся в Узбекистан, где стал работать на рынке.

В 2010 году он уехал из Узбекистана после того, как, по его словам, местные спецслужбы потребовали от него сотрудничества. По сведениям телеканала НТВ и издания Life, в 2007 году в Узбекистане он проходил по делу о вербовке в радикальную запрещенную организацию «Ат-Такфир валь-Хиджра». В «Новой газете» заявляют, что Али Феруз стал случайной жертвой борьбы правительства Узбекистана с противниками режима.

С 2014 года — автор «Новой газеты»: писал о «преступлениях ненависти», правах мигрантов, дискриминации представителей ЛГБТ. Член независимого Профсоюза журналистов и работников СМИ.

Неоднократно подавал ходатайство о предоставлении ему временного убежища в России, но в мае 2017 года в очередной раз получил отказ.

Имеет двоих детей. Является представителем ЛГБТ. Мать — инвалид второй группы, является гражданкой РФ так же, как и брат и сестра Али Феруза. Владеет шестью языками, в том числе языками среднеазиатских республик, турецким и арабским.

Попытка депортации из России
1 августа 2017 года Басманный суд признал Али Феруза виновным в нарушении режима пребывания в России (из-за отсутствия паспорта; украден в 2012 году) и постановил выдворить в Узбекистан. 4 августа Европейский суд по правам человека в Страсбурге наложил запрет на выдворение — с того момента журналист находился в центре содержания депортируемых иностранных граждан. 24 января 2018 года Верховный суд РФ обязал пересмотреть решение о депортации журналиста.

22 ноября 2017 Басманный суд оштрафовал Али Феруза на 5 тыс. рублей за незаконную трудовую деятельность на территории Москвы (часть 2 статьи 18.10 КоАП РФ): по мнению суда, он работал журналистом в «Новой газете», не имея соответствующего патента; а 1 февраля 2018 года тем же судом на 400 тысяч рублей за сотрудничество с журналистом была оштрафована уже «Новая газета».

Возможная депортация журналиста привела к пикетам в Москве и общественному недовольству: за журналиста вступились несколько десятков человек. Заявление по этому поводу публиковали члены Совета при президенте по правам человека: «…члены семьи журналиста — граждане РФ и, следовательно, его выдворение из страны будет противоречить требованиям ст. 38 Конституции РФ и ст. 8 Европейской конвенции о защите прав человека и основных свобод». Ряд деятелей культуры и правозащитников (Андрей Макаревич, Дмитрий Быков, Михаил Угаров, Митя Алешковский, Ольга Романова, Ильдар Дадин и Александр Архангельский) в защиту Али Феруза записали видеообращения. По словам защитников журналиста, в Узбекистане его могут ожидать пытки и тюремное заключение, а также уголовная ответственность за гомосексуальность.

За противостояние «цинизму и ханжеству так называемой "общественной морали", подлой "праведности" государства и его агрессивно-послушного большинства» в 2017 году Али Ферузу был вручён орден мужества имени Андрея Сахарова (учреждён премией имени Андрея Сахарова «За журналистику как поступок»). Феруз стал первым, кто получил эту награду. Также Феруз был номинирован на премию «За журналистику как поступок». В 2017 году вошёл в шорт-лист премии «Открытой России» «Профессия — журналист» в номинации «Публицистика» с материалом «"Рабы на день" отработали на избирательных участках».

Отмена решения о депортации
15 февраля 2018 года Али Феруз покинул Россию после полугода пребывания в центре содержания мигрантов. Ранее предоставить убежище журналисту согласилась Германия, а Гёттингенский университет направил ему предварительное приглашение на работу.

Решение ЕСПЧ
2 октября 2018 года ЕСПЧ вынес решение по делу «Khudoberdi Turgunaliyevich NURMATOV (ALI FERUZ) against Russia» (Худоберди Тургуналиевич Нурматов против России). В комментариях российских СМИ отмечается, что жалоба, по существу, была отклонена.

Дальнейшая судьба Али Феруза
Режиссёр Аскольд Куров снял фильм «Новая» о журналистах «Новой газеты», в котором значительное внимание уделено Али Ферузу. В 2019 году фильм участвовал в фестивале , где Али Феруз был гостем, и в фестивале Окно в Европу. По информации на сайте фестиваля  на 2019 год Али Феруз курирует сеть журналистов и правозащитников, которая стремится повысить качество репортажей о маргинальных людях в бывшем Советском Союзе.

Примечания

Ссылки
«У меня такая же ситуация, как у беженцев из Сирии и Ирака. Я — черный» Интервью журналиста Али Феруза, уехавшего в Германию — об ультраправых и панических атаках — Meduza
«Я даже написал завещание. Передал его друзьям и родственникам»: Интервью журналиста Али Феруза, которому чудом удалось избежать депортации в Узбекистан — Meduza
Публикации журналиста Али Феруза в «Новой газете»
 Петиция · Остановите выдворение журналиста Али Феруза, спасите его от тюрьмы и пыток · Change.org
 Акция Amnesty International в защиту Али Феруза от депортации в Узбекистан

Судебные процессы в России
Новая газета


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Control of Congress – and Biden's power
© Reuters. FILEPHOTO: View of the U.S. Capitol building during sunrises in Washington, U.S.A., February 10, 2022. REUTERS/Brendan McDermid/File Photo
Joseph Ax
WASHINGTON, (Reuters) – Americans cast their final votes in Tuesday's U.S. midterm elections. These will determine if Democrats lose control over Congress and, thereby, whether they can push ahead with President Joe Biden's agenda in the next 2 years.
Midterm elections are a time when the White House party controls loses seats. Nonpartisan forecasts show Tuesday's results will not be an exception. Inflation and crime concerns outweigh national abortion rights ending and violence at the Capitol from Jan. 6, 2021 in the minds of voters.
All 435 House of Representatives seat and 35 Senate seats are up for grabs. The House is split 50-50 between Democrats and Republicans. This could lead to the Senate being splintered to four toss-up races, with the Democrats currently holding the tie-breaking vote.
The 2024 presidential election was already in motion even before the midterm elections had been completed. Trump, the former president, gave his strongest hint yet Monday night that he would soon launch his third consecutive White House campaign. He told Ohio supporters that he would make a "big announcement" Nov. 15. Although he did not give any details, he had been telegraphing his plans to run again since shortly before he lost his 2020 bid to Biden.
There are hundreds of Trump supporters who claim that Trump's loss was due to widespread fraud. They are all on the ballot, including many who seek positions that would allow them to directly oversee the 2024 presidential election in competitive states.
Data from the U.S. Election Project shows that more than 42,000,000 Americans voted in advance of Election Day. They did so either by mail or in person. Officials from the state election commission warn that results in close races may not be available for several days. The Senate control will not be known until the potential Dec. 6 runoff in Georgia.
A Republican-controlled House would be able to block bills addressing Democratic priorities such as abortion rights and climate change. Republicans could also start a battle over the nation's debt ceiling. This could shake financial markets and launch potentially damaging investigations into Biden's family and administration.
Republicans would seek to leverage their power to make Trump's 2017 individual and corporate tax cuts permanent. Democrats have failed to reverse them over the past two year.
In the meantime, a Republican Senate would have control over Biden's judicial nominees, including any Supreme Court vacant seats. Mitch McConnell (top Senate Republican) has suggested that he might not fill an open seat at the top court until after the 2024 presidential elections, if he is elected again to the position of majority leader.
A divided government would increase the attention on the court's increasingly conservative views, which has issued several landmark decisions, including those that revoke the right to abortion nationwide and greatly expand gun rights.
There are 36 governorships, scores of other state-level races, and hotly contested gubernatorial elections in the swing states of Michigan and Wisconsin.
(Graphics: 2022 U.S. elections poll closing times: https://graphics.reuters.com/USA-ELECTION/POLL-CLOSE/gkvlgrknzpb/chart.png)
FINAL PUMP
Biden and Obama, the former president of the party, have been traveling the country for the past week to urge supporters to vote. Trump is doing the same, as he prepares for another run for the presidency.
As Biden's popularity waned, there have been some tough-fought Democrats who deliberately distance themselves from the White House. Biden headed to Maryland, a Democratic-leaning state, on Monday, his final day of campaigning.
The Supreme Court's June decision in Roe v. Wade to reverse it, the 1973 ruling which established a nationwide right for abortion, has galvanized Democratic voters across the country. It temporarily raised hopes that Democrats could challenge history.
However, the forecasters have become more optimistic that Republicans will win a majority of the House in the final weeks, potentially flipping at least 20 seats.
Despite having one of the most robust job markets ever, persistently rising prices have made voters unhappy, aided by constant attacks from Republicans on gas and food prices as well as criminality.
A Reuters/Ipsos poll on Monday revealed that more Americans think the country is in trouble. Only 39% of Americans praised the job done by Biden. Trump's polling is also low with only 41% responding to a separate Reuters/Ipsos Poll saying they viewed Trump favorably.
Some Democrats are questioning the party's campaign message that centered on American democracy and protecting abortion rights, given the increasingly dire outlook.
Jacob Rubashkin, an analyst with the nonpartisan forecaster Inside Elections, stated that what we have seen in the past month was political gravity reaffirming itself. "Biden has not substantively increased his approval ratings since the beginning of this year. Voters care deeply about the economy and blame Biden for inflation.
ELECTION DENIERS
Biden and other Democrats raised alarm about a number of Republican candidates who either repeated or refused to believe Trump's false claims of losing the 2020 election because of widespread fraud.
Biden declared Sunday that democracy is "literally on the ballot" at Yonkers, New York rally.
A large number of Republican candidates are election deniers, which has increased the attention paid to down-ballot races, such as those for secretary of state, which is the top elected official in most states.
The Republican nominees for the heads of the state's election apparatus in swing states like Nevada, Arizona, and Michigan have adopted Trump's lies, raising concerns among Democrats that they might interfere with the 2024 presidential race.
Trump's influence on the Republican Party continues to be formidable. His endorsement was a powerful tool in party selection contests. His preferred candidates won in many crucial Senate primaries, despite fears from some Republican leaders about their far-right rhetoric being a liability in general election.
Blake Masters in Arizona, J.D. are two examples of first-time Senate candidate. Vance in Ohio, Mehmet Oz from Pennsylvania, and Blake Masters in Arizona are first-time senator candidates. This gives Democrats hope in difficult races for Biden.
In Georgia, Herschel Walker, a former sports star challenging incumbent Democratic U.S. Senator Raphael Warnock has been the subject of a number of scandals. These include claims he called lies from two women that he advised them to have abortions in past relationships, despite his uncompromising antiabortion stance while on the campaign trail.
Rick Tyler, a Republican strategist said that winning the Senate would have been easy if the Republican Party was more intelligent in choosing qualified candidates. "They were really handicapped."
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Exciting news….TCU is building a new Greek Village and that means Epsilon Alpha will be getting a new Kappa House! Originally constructed in 1961, the TCU house has been "home" to thousands of collegiate Kappas, hosted recruitment parties, Big and Little Sis activities, study halls, initiations, chapter meetings, reunions, homecoming receptions, and alumni gatherings. It's where Kappas from everywhere come together in Fort Worth.
Construction on an all new Greek village with housing and parking for sororities and fraternities has been planned for several years. This summer, work will begin on the sorority dormitories. TCU is designing, managing and funding the Greek Village construction…a total investment of $139 million dollars. Each sorority's house board will be allowed to furnish the chapter room, kitchen and study room on the first floor and study rooms on the second, third and fourth floors.
Watch for more news and details as this project progresses.


Former Real Madrid head coach Zinedine Zidane has confirmed that he would be back to coaching soon, according to report in Spanish Media.
Zidane led Real Madrid to three Champions League titles in a row before resigning as Los Blancos coach during the last summer and he is been linked with the coaching job at Manchester United.
Zidane has refueled the talk with a report suggesting that he would like to sign the likes of Toni Kroos, Thiago Alcantara, James Rodriguez and Edinson Cavani, according to a report in football Espana."Certainly I'll be coaching again soon because it's what I like doing and what I've done all my life," he told TVE.
during his visit to La Rioja in Spain, where his son Elyaz played forLos Blancos' Infantil A side, managed by Xabi Alonso.


King's Lynn Stars' Norfolk sensation Robert Lambert is ahead of three-times world champion Tai Woffinden in one respect, says Ty Proctor.
The Aussie was comparing the 20 year-old Stars' captain with fellow Great Britain ace Woffinden at the same age.
Proctor agreed Lambert is an inspiration to the Adrian Flux Arena outfit's team: "For sure. As everyone knows, I'm the same age as Woffy.
"You see so many traits between the two of them. I think Robert has got slightly better understanding of his equipment than Woffy at the same age.
Proctor, speaking at the Poultec Stars' hosting of an Evening With Tatum and Pearson, was pleased with his efforts as vice-captain when Lynn finished league and cup runners-up in 2018.
He thinks his stamina and fitness levels will benefit after being signed up by Sheffield – near where he lives – in the second tier, as opposed to last year's long trips to Workington.
"On a personal level, I achieved what I wanted to achieve. I just found last year I was fatigued travelling up to Workington on my own.
"This year being at Sheffield I live just a mile from the track. I'll be at home for 7pm having dinner on a Sunday, and looking forward to coming here and racing," he told the Lynn supporters attending the sell-out evening.
"I'll be able to look after my body. I'm doing yoga, a couple of classes a week.
BT Sport's Kelvin Tatum suggested injuries cost Lynn the 2018 Premiership title, with Proctor replying: "Yes and no. I just think sometimes it all catches up with you.
"On a personal level, I was carrying so many injuries and coping with fatigue. I put things in place to change that.
Can Lynn go all the way in 2019 and do one better? "We can all sit here and say we can," Proctor commented.


OH At first glance this looks like a mix up of different varieties of beans, with beautiful brown, black and multi-colour beans all together. In some ways this is true, but these varieties have been grown for generations together and it is said that if you separate them out they will not flower well. They have become reliant on each other and in this diversity there is great strength. Growing them is a joy to us as we have Cherokee blood. We are always impressed at the good yield and vigor regardless of the season and they have shown excellent drought tolerance. Traditionally a climbing, dry shell bean, but can be eaten green.


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Haters, News
Deborah Nash, 'Gardening While Black' Antagonist, Hires White Supremacist Attorney for Civil Suit
Written by Keka Araujo on April 17, 2019
More in Haters:
Multiple Congressmen 'Accidentally' Called Cori Bush, Missouri's New Representative, 'Breonna'; American Medical Association Classifies Racism as a Threat to Public Health; and More November 17, 2020
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More Work Needed For Corporate Diversity Programs; Fourteen Disability Groups Unite to Promote Voting; and More October 26, 2020
Deborah Nash, one of the problematic women from the high-profile "Gardening while Black" infamy, has hired alt-right attorney Kyle Bristow to defend her.
Related Story: Marc Peeples Files Lawsuit Against Women Who Called Detroit Police While He Was Gardening
Nash, who insists that she is not a racist, came under fire in a Detroit courtroom last month for repeatedly fabricating charges against Marc Peeples in calls to the Detroit Police Department.
The "gardening while Black" case was widely reported as another example of black Americans being unfairly targeted by whites and police while doing everyday activities.
Throughout 2017 and 2018, Deborah Nash and two other white women made a range of serious allegations from theft to him, allegedly, making threats to them. Peeples dedicated his time building an urban garden in the neighborhood where he grew up. Although the case was tossed out of court by a judge, who stated that Nash and the other women "should be sitting at the defendant's table for stalking and harassment charges, not Mr. Peeples," he filed a civil suit against the woman to the tune of $300,000.
Kyle Bristow, the alt-right attorney, is now defending Deborah Nash's bogus claims against Marc Peeples.
Court records show that Nash is being represented by Clarkston-based attorney Kyle Bristow, who, among others, represented white supremacist leader Richard Spencer and is a self-described "attorney for the alt-right."
Alt-right is a political ideology is a loosely connected far-right, white nationalist movement.
Marc Peeples' attorney, Robert Burton, stated: "Kyle Bristow's representation of Deborah is wholly appropriate."
And it is. Nash's attorney-choice is infamous for bringing a first-amendment legal challenge against Michigan State University after it denied Spencer the opportunity to speak on campus. His challenge prompted the school to settle and reverse their decision.
The Southern Poverty Law Center's Bristow page highlights his record as an MSU student in the mid-2000s. During that time, he organized a "catch an illegal immigrant day" that was eventually canceled and led a "straight power" rally in front of the Lansing city hall.
Deborah Nash's decision to hire someone with a reputation for being xenophobic and racist to defend her is indicative of the person she says she isn't.
but I'm not a racist
Deborah Nash
Detroit Police Department
Gardening While Black
Kyle Bristow
Marc Peeples
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Accountability Biden COVID-19 Democrats Election Immigration Leadership Accountability News Organizational Misbehavior Politics Racism Republicans January 15, 2021 / by Brian Good
Former Michigan Governor formally charged for poisoning thousands of predominantly Black Flint citizens with water containing lead. In 2014, when the city of Flint was forced by the state to begin taking its water supply from the Flint river rather than using water from nearby Detroit as it had for…
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Black History Entertainment Good News News January 15, 2021 / by Olivia Riggio
Dr. Martin Luther King, Jr.'s activism and message reverberated across the United States and the world in the 20th century and continues to do so decades later as the fight for civil rights rages on. While many schools and workplaces close during MLK Day, the national holiday is often referred…
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Black History Diversity & Inclusion Diversity Champion Good News LGBT MeToo News Profiles January 14, 2021 / by Olivia Riggio
After the arrest of Rosa Parks on a segregated Montgomery bus just over 65 years ago, a seismic shift in American life began. The Montgomery Bus Boycott, led in part by Dr. Martin Luther King, Jr., was the first major event in the Civil Rights Movement of the 1950s and…


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Ruste Juxx - "Water On Mars" feat. Rim of Da Villins (Music Video)
Kyo Itachi
Olise Forel
rim da villins
ruck down records
sun bronx
Smif N Wessun "Ocean Drive" feat. Musiq Soulchild & Rapsody 02/11/2019 - 10:32am
Sean Price & Small Professor "John Gotti" feat. AG Da Coroner, Guilty Simpson & Your Old Droog 01/28/2019 - 8:47pm
Smif N Wessun 'The All' Album Preorder + "Testify" Music Video 01/18/2019 - 11:04am
Illa Ghee "Dope Pushers" feat. Rim (Official Music Video) 09/12/2018 - 10:38am
Rim "Amin Flow" Music Video 09/06/2018 - 11:02am
Illa Ghee "Good Morning" (Music Video) 08/17/2018 - 10:58am
Sean Price "Apartheid" feat. Buckshot & Steele of Smif N Wessun 08/08/2018 - 11:18am
Rim of Da Villins - Freestyle Drive 07/31/2018 - 12:00pm
Rim "Kings Africans Rifles" feat. El Camino & Benny The Butcher (Music Video) 07/27/2018 - 10:47am
Rim (Da Villins) "88 Mag" feat. Illa Ghee + 'Ugandan Lunch Meat' EP Preorder 07/14/2018 - 2:59pm
New music video from Ruste Juxx featuring Rim of Da Villins, off the 'Meteorite' album, out now.
Purchase the album on Bandcamp: https://shinigamierecords.bandcamp.co...
Purchase the album on iTunes: https://itunes.apple.com/us/album/meteorite/id1081627993
Directed by Olise Forel for Moving Silence
Photography by Sun Bronx
Music produced by Kyo Itachi


As they used to say, what happens in Studio54 stays in Studio54.. well the days of Andy Warhol's den of creativity are no longer, but there's a new kid on the block in the form Studio 55DSL, part of the well known brand Diesel.
At the launch party of Studio 55, the same rules applied!!
Admittedly this little Style StreetStalker hardly ever ventures East and if I do it's always to Shoreditch and Hoxton, two of my favourite areas buzzing with creative media types, sure enough this is where the 55DSL team decided to hold the launch party for Studio 55! A truly awesome location tucked away under the Hoxton Arches in the venue called 'The Slaughter House' !
55DSL, have a rich history of supporting emerging artists and musicians these past 15 years and more recently through the StudioFiftyFive project. The project provides a creative lab for artists to make and showcase their work.
Urban culture are the fundamental roots of 55DSL, who have sponsored the likes of skater Tony Hawk and surfer Joel Tudor. The brand is designed to represent the fast-paced and vibrant lives of young skateboarders, tattoo artists, street performers and alternative musicians.
Set in a warehouse, we were entertained by the up and coming DJs Gorgon City and Sheffield's legendary Toddla T in the intimate space where one style rule applied - don your beanie and let your hair down!
Le GrandDouche and I raved throughout the night, aided by our faithful friends by the name of Oranjeboom Beer, who sponsored the launch!
Toddla T on the decks.. in his awesome pug tee!!
There is something very exciting about StudioFiftyFive, started originally as only a blog, it's now on the road to becoming global, showcasing and encouraging new talent on their new fully interactive website. They hold regular events, the latest being a very fun mammoth street party in Box Park in Shoreditch - be sure to check out others they have coming up on their site.
That looks so much fun, how do I invite to the next??


Shorten the time from first concern to diagnosis, free families from the burden of unknowing, and connect kids with the help they need to lead happy lives.
Free Autism Master Class: Watch Now!
What are the Advantages and Disadvantages of Telepsychology?
Dr. Kroncke and Dr. Willard co-authored the immensely popular textbook: Assessment of Autism Spectrum Disorder: Critical Issues in Clinical, Forensic and School Settings. The book has been downloaded over 30,000 times on Springer since its release in 2016.
Dr. Kroncke and Dr. Willard are pioneers in the burgeoning field of autism assessment with more than 10,000 combined hours conducting evaluations with children as young as 1 year old and adults as old as 65.
Their experience is now being leveraged in the form of training others in their unique approach; by creating communities in which clinicians, pediatricians, school mental health workers, parents and others can learn and share their ideas and experience; and by creating a software product that guides one through the assessment process, provides a wealth of online learning content along the way and that automates the reporting of findings.
All of this for ONE GOAL: Shorten the time from first concern to diagnosis, free families from the burden of unknowing, and connect kids with the help they need to lead happy lives.


You'll love every inch of this 4-bedroom home, from the rocking chair front porch to a back yard built for enjoying time with family and friends! Stunning NEARLY NEW CONSTRUCTION w/ NO CITY TAXES in Wintergreen, Hope, & Conley districts. Wood floors carry warmth through the downstairs living areas, including formal dining w/ coffered ceiling, living room, & den. Chef or Entertainer's DREAM EAT-IN KITCHEN w/ endless cabinets, center island, dedicated pantry, & DOUBLE WALL OVENS. Living area wired for surround sound. Expansive master suite boasts trey ceiling, large bathroom w/ separate tub & shower, & generous closet space. Full bath & flex room downstairs make a perfect 5th bedroom, guest suite, or office. HUGED FENCED YARD nestled near the back of the neighborhood, surrounded by privacyfence. Outdoor paradise w/ SCREENED PORCH, paver patio, deck, & POOL. Incredible features & space abound!
Listing provided courtesy of Amanda Whited of Coldwell Banker Coastal Rivers Realty.


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Bristol City Home
Bristol City sign ex-Cardiff City goalkeeper Tom Heaton
http://www.bbc.co.uk/sport/football/19013441
Bristol City have signed goalkeeper Tom Heaton on a one-year deal with the option of a further season.
The former Manchester United trainee, 26, spent the last two seasons at Cardiff City but was released in May.
Heaton's history
2012 - present: Bristol City
2010-12: Cardiff City - 40 games
2010: Wycombe (loan) - 16 games
2009-10: Rochdale (loan) - 12 games
2009: QPR (loan) - 0 games
2008-09: Cardiff (loan) - 24 games
2006: Royal Antwerp (loan) - 0 games
2005-06: Swindon (loan) - 19 games
2002-10: Manchester United (trainee)
He joined Bristol City for their pre-season tour of Spain after turning down an offer to join Watford.
"I met the manager and the goalkeeping coach at the end of last season and I took a shine to them," Heaton told BBC Radio Bristol.
"It looked as if I was going to Watford for a time but from the moment I came through the door here it felt great."
Chester-born Heaton joined Manchester United's academy in 2002 and became first-choice keeper in their reserve team.
He was loaned out to Swindon, Royal Antwerp, Cardiff, Queens Park Rangers, Rochdale and Wycombe, before being released by his parent club without making a first-team appearance.
Heaton was snapped up by then Bluebirds manager Dave Jones and claimed the number one shirt following an injury to David Marshall.
Heaton eyes 'top-flight platform'
But Heaton became Marshall's understudy last season and only managed 10 games under new boss Malky Mackay.
"The desire to play is what drives me," continued Heaton. "I could have stayed at Cardiff but it's not what I wanted to do.
"I wanted to establish myself and hopefully I can do that here."
Bristol City manager Derek McInnes had been in the market for a goalkeeper since the departure of David James at the end of last season, and Heaton will now compete for a first-team spot against Dean Gerken.
Heaton heads Cardiff departures
Read more on Heaton heads Cardiff departures
Heaton 'deserves' Cup final place
Read more on Heaton 'deserves' Cup final place
Mackay delighted by Heaton saves
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PORTLAND, Ore.—Many U.S. homeowners appreciate their local associations (HOAs) for working to maintain style standards, keep their neighborhoods cohesive and tidy, and protect local home values through agreed-upon "CCRs" (covenants, conditions, and restrictions).
However, in the face of climate change, the Metal Roofing Alliance is calling for HOAs to do more to allow and encourage member homeowners to make improvements that increase their neighborhood's resiliency and offer greater protection. That includes ensuring that homeowners have the option to use materials such as metal roofing that can make a home more defensible, especially as the impacts of extreme weather and wildfire dangers increase.
Lauded as an ignition-resistant material, metal roofing also offers a myriad of other benefits, including long-lasting durability, the ability to stand up to extreme weather and better energy efficiency. While the latest consumer research conducted by the Metal Roofing Alliance indicates that metal is now the second most preferred roofing material, some HOAs still restrict the use of metal roofing in favor of outmoded materials.
The issue is particularly relevant in wildfire prone areas. Wildfire season in North America starts earlier, lasts longer and affects more areas than ever before. Over the past 12 years, every state in the western U.S. has experienced an increase in the number of large wildfires as compared to the annual average from 1980 to 2000. To help protect homes, FEMA recommends that in fire-prone areas, if a roof is covered with wood or asphalt shingles, homeowners consider replacing it with a fire-resistant material, such as metal. Metal roofing has a Class A fire rating, the highest available. That's important because roofs are extremely vulnerable to flying embers from nearby wildfires, which can travel up to a mile away.
Renee Ramey, executive director of the Metal Roofing Alliance, says while HOAs aren't intentionally putting homes at risk, old-school thinking can prevent better options to help homeowners "harden" their homes and increase neighborhood safety. One major misplaced reason for that, she says, is due to a lack of understanding of the many style options now available with metal roofing.
HOAs are a powerful influence for U.S. homeowners. Statistics indicate there are more than 351,000 HOAs, representing over 40 million households or 53 percent of owner occupied households in America. Ramey says there's no doubt HOAs can make a massive difference by allowing homeowners to use the most effective, long lasting and durable materials designed to offer greater protection against climate change impacts.
Representing metal roofing manufacturers in the United States and Canada, the Metal Roofing Alliance (MRA) was formed to help educate consumers about the many benefits of metal roofs. The main objective of MRA is to increase awareness of the beauty, durability and money-saving advantages of quality metal roofs among homeowners, as well as to provide support for metal roofing businesses and contractors.


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George Kinghorn
Title: Director and Curator
Affiliation: University of Maine Museum of Art
George Kinghorn was appointed the Director & Curator of the University of Maine Museum of Art in June 2008. From 1999-2008, Kinghorn was with the Museum of Contemporary Art Jacksonville and served in several positions including Deputy Director & Chief Curator and also as Director. During his time at MOCA Jacksonville he worked cooperatively with architects and designers on the renovation of the six-floor historic building in downtown Jacksonville, assisted with fundraising efforts related to the capital campaign and exhibition sponsorship, managed the opening of the Museum's children's interactive center the ArtExplorium Loft, and curated the series of grand opening exhibitions featuring a roster of national and international artists. As Director he opened the successful upscale bistro restaurant Café Nola, worked with trustees to develop and adopt a comprehensive strategic plan for the institution, and facilitated an array of substantial gifts to the permanent collection.
He has organized over 100 modern and contemporary art exhibitions including: Second Skins: Sculptural Soundsuits and Tondos by Nick Cave; Intuition and Response: Masterworks from the Edward R. Broida Collection; Highway of Thought: Photographs by David Hilliard; The Consuming Image: New Painterly Pop; Towards the Organic: Material and Metaphor; Alt.Photo/Redefining Process; Shared Vision; Arnold Mesches: A Painting History, Push Play: Redefining Pop; Image and Energy: Selections from the Haskell Collection; Activating Space: Sculpture as Environment; Sheltering Eye: Photographs from the Prentice and Paul Sack Photography Collection; Contemporary Currents: Selections from the Bank of America Collection.
Kinghorn has been as a guest lecturer and juror at universities throughout the country including: Boston University; University of Florida; Florida International University; Savannah College of Art and Design; University of Central Florida; University of North Florida, and University of Central Arkansas. In 2009, he was the juror for the national publication New American Paintings. Kinghorn has served as a visual art grant panelist for the Maine Arts Commission Percent for Arts and the State of Florida, Division of Cultural Affairs. He has presented at numerous regional and national professional conferences including the National College Art Association, National Association of Youth Museums, Southeastern Museum Conference, Florida Art Education Association, and the Florida Association of Museums. Kinghorn received his Master of Fine Art degree in visual arts from Michigan State University.
Competitions Juried
2009, Mid-Atlantic, Issue #81
New American Paintings
Midwest Competition:
February 28, 2020 (Midnight EST)
(IL, IN, IA, MI, MN, MO, OH, WI)
Apply Now! Annual deadlines
MFA Annual #141
April 2019 to May 2019
Juror: Amber Esseiva
View current issue!
NAP TAKE OVER: Art Basel Miami Beach
by New American Paintings
December 17, 2019, 6:09pm
As we trade in our bathing suits for winter coats, we take a look back at the 71 NAP alumni that took over Miami Art Week this year. No matter whether you were strolling down a...
7 NAP ALUMNI SHOWS YOU CAN'T MISS
September 18, 2019, 5:11pm
1. Hauser & Wirth New York: Amy Sherald (South #88)
Amy Sherald. the heart of the matter… September 10 – October 26, 2019
Amy Sherald, When I let go of what I am...


Head over to Target to save on Crayola Paints and brushes. In case you haven't heard, Target is offering a 25% off one toy, sporting goods item or craft activity kit digital coupon when you text TOY to 827438 (limit one).
This discount can be used in-store and online. Pair this coupon with a sale and Cartwheel coupon for some fun deals on paint.
Cartwheel valid through 11/3. Choose free in-store pickup.