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Jeffrey Bowden
Tax Principal
p 212.840.3456f 212.840.7066
p 212.840.3456f 212.840.7066Jeffrey.Bowden@anchin.com
p 212.840.3456f 212.840.7066e Jeffrey.Bowden@anchin.com
A tax principal at Anchin and a member of the Firm's Real Estate Industry Group and Financial Services Practice, Jeff has more than 20 years of experience developing and servicing complex partnership structures, corporations, high net worth individuals and family offices.
Jeffrey has experience servicing both owners of residential and commercial real estate. He advises in development, acquisitions and dispositions of real property, including 1031 exchanges, redemptions and other complex strategies in order to maximize tax efficiency. Jeff has extensive knowledge in the taxation of partnerships, corporations and individuals. He specializes in the tax implications of joint ventures, mergers, reorganizations and restructurings. He analyzes potential transactions not only from a tax perspective but an overall business perspective in order to provide a more comprehensive picture on which clients can base their decisions.
Jeff's Financial Services experience extends to servicing investment partnerships including private equity, fund of funds, distressed debt funds and real estate funds. He frequently advises on structuring, limited partnership agreements, private placement memorandums and income tax planning for the fund and partners as well as the management companies.
Jeff is a frequent guest speaker and attendee at Financial Research Associates (FRA) events. He is also an active member of the Real Estate Board of New York, CPE for CPAs and the Wall Street Tax Association.
Tax Planning and Compliance
The Private Equity Secondary Market – Has COVID-19 Created a New Buying Opportunity?December 10, 2020
The typical way to invest in private equity is by investing when a fund initially raises capital. However, it is also possible to invest by taking over the position of an existing investor by purchasing the position on a secondary market. Under the right conditions, there can be significant advantages to investing through the secondary market - and the COVID-19 crisis may have created such an opportunity.
2020 Financial Services Year-End Tax Planning AlertDecember 8, 2020
As we publish our annual year-end tax planning alert, we are frequently reminded that 2020 is no ordinary year. What began as a normal filing season was extended to July 15, 2020, and came with other ramifications of the COVID-19 pandemic -- quarantine in place, working from home, CARES Act, social and economic turmoil as well as a still-unsettled election and political environment.
Tax Basis Method Capital Reporting Requirement and What It Means to YouNovember 4, 2020
This reporting requirement is no small undertaking and may require a review of all prior year tax returns and Schedule K-1s starting from a partnership's inception.
How the Loss of Additional $600 Weekly Unemployment Checks Affected the Real Estate MarketNovember 4, 2020
This additional $600 benefit expired on July 31, 2020. While tenants had collected enough for their August rents, without the additional benefits in August, landlords were bracing for a downturn when it came to September rent.
Key Accounting and Financial Reporting Disclosure Considerations for 2020 November 4, 2020
With so many changes and challenges, now is the time to start assessing the impact on your financial reporting. Addressing these issues early will save time later and give you adequate time to prepare.
Compliance with Advisers Act Rule 206(4)-2: Combined Financial Statements - What You Need to KnowNovember 4, 2020
Rule 206(4)-2, referred to as the "Custody Rule", is regarded as an integral component of the Investment Advisers Act of 1940. On October 23, 2020, the Chief Accountant's Office of the Division of Investment Management released a "Dear CFO Letter" that provides guidance on the use of combined financial statements to comply with the Custody Rule.
SEC Proposes New Exemption Regarding "Finders" to Benefit Small Issuers and BusinessesOctober 22, 2020
On October 7, 2020, the Securities and Exchange Commission (SEC) issued a Notice of Proposed Exemptive Order Granting Conditional Exemption from the Broker Registration Requirements of Section 15(a) of the Securities Exchange Act of 1934 for Certain Activities of Finders. This conditional exemptive order would permit persons whose role is to assist issuers by providing capital growth in private markets provided by investors, commonly referred to as "finders", to engage in specific restricted actions without having to register as broker-dealers.
What the SEC's Amendments to the Definition of "Accredited Investor" Mean for YouSeptember 10, 2020
The amendments will now allow individuals possessing a measure of sophistication based on their professional knowledge and expertise, or certifications to qualify. The amendments also expand the list of entities that qualify as accredited investors by allowing any entity that meets an investments test to qualify. The amendments will become effective 60 days after the SEC's rule release is published in the Federal Register.
OCIE Risk Alert: How to Avoid Regulatory Backlash During Prolonged Periods of Remote WorkAugust 27, 2020
In its most recent Risk Alert, the U.S. Securities and Exchange Commission (SEC) Office of Compliance Inspections and Examinations (OCIE) provided guidance on best practices during the prolonged periods of remote work that many firms are experiencing during the COVID-19 pandemic.
What do the Proposed Carried Interest Regulations Mean for You? August 20, 2020
On July 31, 2020, the Internal Revenue Service (IRS) released proposed regulations (the Proposed Regulations) relating to the scope and applicability of Internal Revenue Code Section 1061. This alert will provide an overview of the Proposed Regulations and how they may affect hedge, private equity and other investment funds.
The Delaware Supreme Court's Clarification of Limited Partner Rights to Books and Records, and What It Means for YouAugust 12, 2020
In a recent ruling on the case of Murfey v. WHC Ventures, LLC, the Delaware Supreme Court concluded that a limited partner seeking the books and records of a Delaware limited partnership is not required to show that the materials requested are "necessary and essential" unless those terms are expressly stated in the limited partnership agreement.
How COVID-19 Impacts Alternative Fund OperationsAugust 10, 2020
COVID-19 has disrupted the alternative assets industry just as it has the rest of the world. Between high market volatility, spooked investors, travel restrictions and rapidly changing government regulation, it certainly is an unusual time to live and to operate in. How have fund managers changed their operations to respond? Preqin recently surveyed alternative fund managers to see what they are doing differently during the COVID-19 pandemic. The survey included hedge funds, private equity funds, venture capital funds, private debt and real estate investors from around the world. Here are some key results.
Qualified Improvement Property (QIP)July 15, 2020
As many of you may recall, Congress made a technical error when drafting the Qualified Improvement Property (QIP) section of the CARES Act. Qualified Improvement Property (QIP) is defined as any improvement to an interior portion of a building which is nonresidential real property if the improvement is placed in service after the date the building was first placed in service by any taxpayer. This drafting error, referred to as the "retail glitch," intended QIP to be defined as 15-year property eligible for bonus depreciation. However, the law was incorrectly written and QIP was defined as 39-year property, making it ineligible for bonus depreciation.
Qualified Improvement Property (QIP) OpportunitiesJuly 15, 2020
The new QIP guidance issued by the CARES act provides a wide range of flexibility and options for building owners. See below for more information on the various QIP opportunities and helpful hints to maximizing your tax relief.
The Transition Away From LIBORJuly 15, 2020
The use of the London Interbank Offered Rate (LIBOR) as a benchmark rate has become ubiquitous over the last several decades. Yet LIBOR will cease to exist beyond 2021 without a single universal rate to replace it. The potential disruption has the financial markets worried and implications will be vast. Is your company prepared for this transition?
OCIE Warns Private Fund Advisers About Common Compliance IssuesJuly 9, 2020
On June 23rd, the Securities and Exchange Commission's Office of Compliance Inspections and Examinations (OCIE) issued a Risk Alert for private fund advisers, including those that manage hedge funds or private equity funds. The report cautioned about common compliance issues that increase fees for investors and put them at risk. OCIE broke these issues down into three categories.
Key Insights for Fund Managers on Raising Capital in the Current ClimateJune 22, 2020
While raising capital for hedge funds has always been a challenge, the COVID-19 pandemic has made doing so even more difficult. New limits on travel and face-to-face contact are making it difficult to reach investors and complete the required due diligence for fundraising. In this article, we look at how investor expectations have changed in this new environment, and what managers can do to meet these challenges.
Which Hedge Funds Strategies Performed Best During the Recent Financial Crisis?June 12, 2020
The immediate shock of the COVID-19 crisis sent markets tumbling. In this tough environment, the defensive strategies of hedge funds revealed their value. We looked at the results to see how the industry did overall, along with the fund strategies that performed best during these unusual conditions.
Guidance on Cyber Threats to Private Equity and Hedge FundsJune 8, 2020
As the corporate world is evolving and becoming more accepting of working remotely, every company is facing the increased threat of cybercrimes. In 2019, the average cost of a data breach in the U.S. was more than $8 million, and the average time spent to identify and contain a breach was around 245 days. These numbers will continue to grow as cyber criminals become even more sophisticated.
Proposed Carried Interest Regulations Are Back at OIRA for a Second LookJune 5, 2020
The Office of Management and Budget's (OMB) Office of Information and Regulatory Affairs (OIRA) has again received for review, proposed regulations with respect to section 1061— often referred to as the carried interest rules. The battle over carried interest continues as proposed rules are back at the OMB for review after the OMB initially signed off on them in late February 2020.
What You Need to Know about Additional Opportunity Zone Relief Available due to COVID-19 PandemicJune 5, 2020
Qualified Opportunity Funds ("QOF") and their investors have been working diligently to try and meet certain time-sensitive deadlines in order to comply with various Opportunity Zone rules. Due to the COVID-19 pandemic and the quarantine restrictions instituted by local governments, meeting these deadlines has been challenging, if not impossible. The Internal Revenue Service has released Notice 2020-39 ("the Notice") providing much-needed relief for QOFs and their investors. The Notice provides relief for the 180 day investment requirement for QOF Investors, the 90 percent investment standard for QOFs, and the 30 month substantial improvement period. The Notice also confirms the 24-month extension of the working capital safe harbor and the 12-month extension for QOFs to reinvest certain proceeds.
Is There Opportunity for Private Equity and Hedge Funds on the Horizon?May 21, 2020
The COVID-19 crisis has devastated the national economy. Tens of millions of Americans have lost their jobs and the stock market has fallen significantly. However, these brutal market conditions may have created an opportunity for private equity funds and hedge funds.
What You Need to Know About the Real Property Income and Expense (RPIE) Extension for Filing and the New RequirementsMay 19, 2020
In response to the COVID-19 pandemic, the NYC Department of Finance (DOF) has extended the deadline for the submission of 2019 Real Property Income and Expense (RPIE) statements and storefront registry (new for this year - see below) filings from June 1, 2020 to July 1, 2020. Submissions must be filed electronically, unless you have previously been granted a waiver allowing you to file by mail. New York City continues to expand the type of information real estate owners are required to disclose. Here is a brief reminder of certain filings required to avoid penalties and maintain your rights to challenge assessments.
Key Considerations for Real Estate Entities on PPP Loan IneligibilityMay 4, 2020
If a business applies for and receives a PPP loan that they are ineligible for, they will be subject to civil or criminal penalties. On April 23rd, the SBA and the treasury stated that if a borrower made a false certification and returns the funds by May 7th, the government will not take any action against the borrower. Many believe that May 7th is a catch-all date to return funds for any reason, including ineligibility, to avoid the government from assessing any penalties, although this has not been stated by the government and therefore we suggest you consult your attorney.
Important Changes From the CARES Act Provide Relief to the Real Estate IndustryApril 30, 2020
The recently passed CARES Act repealed provisions of The Tax Cuts and Jobs Act (TCJA) of 2017 that eliminated the ability to carryback Net Operating Losses (NOLs) and also limited the use of an NOL carryforward to 80% of taxable income. This important change now allows for NOLs incurred in tax years 2018, 2019 and 2020 to be carried back 5 years allowing for tax refund claims.
Hedge Funds and Private Equity Firms Deemed Ineligible for PPP Loans by SBAApril 27, 2020
The same day that legislation (April 24th) increasing funding by $310 billion for the Paycheck Protection Program ("PPP") was signed into law, the Treasury Department issued a new Interim Final Rule. This Final Rule clarified certain types of businesses that are eligible for PPP loans. Specifically, the Treasury has determined that hedge funds and private equity firms are ineligible businesses for purposes of PPP.
PPP Application Commonly Asked QuestionsApril 24, 2020
The Federal government approved $349 Billion for the Paycheck Protection Program (PPP), all of which has been allocated to loan applicants. As we anxiously await additional funding for this program, we thought it would be helpful for those that have yet to apply to learn from the trials and tribulations of those that have filed their applications. Here are some of the frequently asked questions we have received from applicants.
The CARES Act Provides New Refund Opportunities April 23, 2020
The Tax Cuts and Jobs Act (TCJA) of 2017 limited the amount of business losses that a non-corporate taxpayer can utilize to offset their non-business income.
Private Investment Funds, Related Entities and Individuals Can Benefit From COVID-19 ReliefApril 21, 2020
The COVID-19 pandemic has put significant stress on the liquidity and profits of hedge funds, private equity/venture capital funds and their respective portfolio companies. On March 18, 2020, the Families First Coronavirus Response Act and on March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act (the "CARES Act") were signed into law. Given these uncertain times and the multitude of changes, provisions and opportunities these laws present, we've prepared a general summary of certain relevant matters that private investment funds, related entities and individuals should consider in order to help navigate this crisis. Accordingly, please use this guide for general information purposes only, and please reach out to us with any specific questions or issues you have.
Are Real Estate Businesses Eligible to Participate in the Paycheck Protection Program ('PPP Loans')?April 6, 2020
There is a concern that several types of real estate businesses considered "passive" under the SBA rules may not qualify without further clarification from the Treasury. Real estate management companies are not considered passive and are therefore eligible for PPP.
A Message from Anchin's Real Estate GroupApril 1, 2020
The Real Estate Group at Anchin encourages you to work with professionals that have a deep understanding of the CARES act and how it will affect the Real Estate market.
The Cayman Islands Launch New Legislation for Private and Mutual FundsMarch 4, 2020
The Cayman Island government recently passed new laws for private and mutual funds, designed under recommendations from the European Union ("EU") and other international governments. They created these regulations to increase oversight and confidence in Cayman Islands funds, while still making it a popular jurisdiction for fund formation. This article covers the upcoming requirements under these laws along with when they will go into effect. One should be aware that the Cayman Islands government defines "Mutual Funds" and "Private Funds" slightly differently than we would in the U.S., so we've attempted to clarify, below.
The Seven SEC Compliance Examination Priorities for 2020January 28, 2020
At the start of every year, the SEC Office of Compliance Inspections and Examinations (OCIE) announces a list of its priorities for the next examination cycle. These represent the areas they feel are key sources of risk for investors and markets. For 2020, they named seven focus areas.
SEC Annual Report Shows Record Enforcement of Asset Management IndustryJanuary 17, 2020
Near the end of each year, the SEC's Enforcement Division publishes a report listing their past actions along with future priorities. They recently released their 2019 report and what stands out is last year's record enforcement of the asset management industry. We've summarized the most important parts of the report here.
Expanded Accredited Investor Definition Could Be Coming SoonJanuary 16, 2020
If someone wants to invest in SEC-exempt private market assets, like hedge funds and venture capital funds, they must meet the SEC's standards as an accredited investor. The SEC limits who can invest in these assets because they believe non-accredited investors do not have the sophistication or knowledge to understand these investments, or their risks.
However, these markets could be opening soon. On December 18th, 2019, the SEC commissioners voted three to two for expanding the accreditation scope to include more potential investors. Here's what could be changing.
Lessees: A Stitch in Time Will Save Problems Down the LineDecember 30, 2019
On November 15, 2019, the Financial Accounting Standards Board (FASB) announced it had officially delayed implementing certain accounting standards for private companies, including the new lease accounting standard (ASC 842) for an additional year, from January 1, 2020 to January 1, 2021. But don't breathe a sigh of relief yet. You will need this extra time to understand the process involved and to collect all the necessary data in order to comply by the deadline.
IRS Issues Notice Delaying Certain Aspects of Partnership Reporting RequirementsDecember 12, 2019
With Notice 2019-66 ("Notice"), issued on December 9, the IRS reversed course and is delaying some partnership reporting requirements that were outlined in our earlier alert after many practitioners contended that they would not be able to comply under such a tight timeframe. The Notice provides that the requirement to report partners' shares of partnership capital on the tax basis method will not be effective for 2019 (for partnership taxable years beginning in calendar 2019) but will be effective starting in 2020 (for partnership taxable years that start on or after Jan. 1, 2020). Instead, for 2019, partnerships and other persons must report partner capital accounts consistent with the reporting requirements in the 2018 forms and instructions, including the requirement to report negative tax basis capital accounts on a partner-by-partner basis. These partnerships and other persons must include a statement identifying the method upon which a partner's capital account is reported. The final instructions for the 2019 forms are expected to include additional details on how such reporting should be done.
As we continue to monitor the prospects of regulations, guidance and potential new tax reform and as year-end approaches, you should consider the following opportunities as you review your tax picture.
SEC Considers Opening Private Equity to Main Street Investors. Good Idea?December 3, 2019
Private equity has been one of the top performing asset classes over the past decade. However, due to current regulations, the typical American investor hasn't been able to participate in these gains. That could change soon. Earlier this year, the SEC asked for public comment about whether it should open private equity investments to retail investors. Here are some of the pros and cons of the agency doing so.
Recently Released Draft Partnership Instructions and Schedule K-1 Raise QuestionsNovember 14, 2019
The newly released draft 2019 partnership tax return instructions and Schedule K-1 reflect changes resulting from the Tax Cuts and Jobs Act (TCJA), as well as from other IRS initiatives. This article will highlight some of those changes, with a focus on new IRS reporting requirements related to their effort to track partners' tax basis capital.
How Can Hedge Funds Raise Capital More Effectively?August 21, 2019
Raising capital for a hedge fund is a process. At a time when the industry has seen four straight quarters of capital outflows, it's more important than ever for fund managers to know how, where and why they will attract investors. By understanding the mindset of investors as well as their concerns, you can improve your fund raising results.
SEC Explores Softening Accredited Investor StandardsJuly 11, 2019
On June 18th, the SEC issued a comment release for feedback on possibly loosening the accredited investor definition. This would potentially allow more investors to contribute to private funds and other restricted investments. Here's what they're considering and what could happen next.
The OCIE Lays Out Six Examination Priorities for 2019January 11, 2019
Every year, the SEC's Office of Compliance Inspections and Examinations (OCIE) publishes a report listing their priorities for upcoming examinations. For 2019, they will focus their attention on six categories.
2018 Financial Services Year-End Tax Planning AlertDecember 19, 2018
With the passage of the Tax Cuts & Jobs Act (the "Tax Act") in December of 2017, the impact on funds, their owners/managers and investors has been anything but clear. The Tax Act was rushed into law, is extremely complex and still has many unanswered questions to unclear sections of the new law. However, unlike last year at this time, we do not foresee any new tax legislation before year-end 2018 nor is it clear that guidance or technical corrections will be forthcoming to address some of the open questions affecting funds, fund managers and their investors.
Economic Opportunity Zones vs. 1031 ExchangesDecember 14, 2018
The new Economic Opportunity Zones (EOZ) approved as part of the larger Tax Cuts and Jobs Act (TCJA) has been established to spur economic activity — and incentivize investors — in areas most in need. The program expands businesses' ability to utilize a portion of the estimated $2.3 trillion of unrealized capital gains. If utilized effectively, this EOZ program could return far-reaching benefits to capital flows and incentivize increased activity for the real estate industry.
Opportunity Zone Proposed Regulations Issued: What Was AnsweredOctober 22, 2018
On October 19, 2018, the Treasury released proposed regulations relating to the Opportunity Zones. These regulations may be relied upon by taxpayers until final regulations are published. The proposed regulations help clarify some of the ambiguities/questions that were inherent in the TCJA with respect to Opportunity Zones. Taxpayers now have guidance to rely on to help start investing in Opportunity Zones.
There's a new sheriff in town: the not-so-new IRS Consolidated Partnership Audit Regime ("CPAR")September 6, 2018
On January 01, 2018, the CPAR (promulgated under the Bipartisan Budget Act of 2015) went into effect. Two sets of related regulations were issued in August 2018. As a result, there is the potential for a federal entity level tax if an election out of the CPAR is not made with each year's federal partnership tax return. Under the CPAR default regime, tax will be assessed on the partnership in the year that the partnership tax examination or audit becomes final - not the reviewed year (the year under audit). As such, the tax assessed may not be equitable due to partner ownership shifts in subsequent years. The goals of the new regime are two-fold: to increase the IRS collection efficiency and to reinvest resources into increasing the number of partnership audits. Since almost all partnerships and their partners will be effected, this alert summarizes some of the key issues that you will need to consider.
Proposed "Pass Through" Deduction Regulations - What does It mean for My Business?August 14, 2018
The Pass Through deduction established as part of the Tax Cuts and Jobs Act (TCJA) allows sole proprietors and non-corporate owners of pass-through entities a maximum deduction up to 20% of their Qualified Business Income (QBI). The deduction is limited to the lesser of 20% of the QBI or the greater of 50% of the amount of wages paid to employees or 25% of wages paid to employees plus 2.5% of the unadjusted cost of qualified property. It may be further limited by taxable income at the taxpayer (individual) level.
Cybersecurity for Investment Partnerships, Private Equity and Real Estate Funds - Responding to a Growing ThreatJuly 30, 2018
Investment partnerships, private equity and real estate funds are tempting targets for cybercriminals thanks to their financial assets, sensitive customer information, and access to institutional counterparts. And the threat is growing quickly. Recent studies report that fifty five percent of limited partners in private equity funds expect a serious cyberattack on their firms within the next five years. How can you keep your fund safe? Let's take a look at the current threats and latest recommendations from the SEC.
Department of Commerce Form BE-12 Benchmark Survey of Foreign Direct Investments in the United States May be Required for U.S. Fund ManagersMay 22, 2018
Form BE-12 (Benchmark Survey of Foreign Direct Investments in the United States) is required to be filed every fifth year, in place of Form BE-15 (which is for annual reporting that falls outside of the five-year reporting). This Form is filed with the U.S. Department of Commerce's Bureau of Economic Analysis ("BEA"). The next Form BE-12 filing is due on May 31, 2018 (June 30, 2018 if using the BEA's e-file system).
Pre-April 17 Tax Pointers: The Quirks And QuestionsApril 12, 2018
Robert S. Gilman and Jeffrey Bowden were on a CREW (Commercial Real Estate Women) New York panel of tax experts explaining why the tax reform will not enable filing taxes on a postcard.
SEC Announces 2018 Compliance Examination PrioritiesFebruary 16, 2018
As they have for many years, the SEC announced its 2018 Office of Compliance Inspections and Examinations (OCIE) examination priorities.
Tax Court Ruling That Family Office Carried on a Trade or Business May Offer Tax Planning Opportunities February 5, 2018
On December 13, 2017, in Lender Management, LLC v. Commissioner, the U.S. Tax Court ruled that a family office, Lender Management, LLC ("Lender Management"), carried on a trade or business as an investment manager rather than as a passive investor and was therefore entitled to deduct expenses under §162 ("deductible above-the-line with no income limitation") vs. §212 ("miscellaneous itemized deductions subject to the 2% of adjusted gross income (AGI) floor").
Tax Cuts and Jobs Act: Key provisions affecting Hedge Funds, Private Equity Funds and Other Investment Funds or Fund VehiclesJanuary 17, 2018
The Tax Cuts and Jobs Act (the "Tax Act"), which was signed into law on December 22, 2017, enacts a broad range of changes with most provisions taking effect for tax years beginning after December 31, 2017. This alert summarizes some of the key (federal) tax provisions of the Tax Act affecting managers of hedge funds, private equity funds and other investment funds or fund vehicles.
The Tax Cuts and Jobs Act Overrides the Tax Court Decision in Grecian Magnesite Mining While the IRS Seeks to Appeal the Same DecisionDecember 28, 2017
In a decision handed down in the summer, the U.S. Tax Court refused to accord deference to an Internal Revenue Service (IRS) administrative ruling treating the sale of partnership interests as the sale of assets the partnership uses in a U.S. trade or business, thereby subjecting the resulting gain to taxation as income effectively connected with a U.S. trade or business. The recently passed tax reform law overrides the Tax Court decision. Meanwhile, the IRS intends to appeal against the same decision.
CFTC Suggests It Has Broader Jurisdiction Over Virtual Currencies, Including ICOsDecember 13, 2017
The Commodity Futures Trading Commission (CFTC) recently published a primer to educate the public on virtual currencies. In the explanation, the CFTC outlined its position regarding its role regulating virtual currencies. The primer suggests that the CFTC sees itself having jurisdiction over certain virtual currency transactions, including Initial Coin Offerings (ICOs).
How the Senate Tax Bill Could Cost YouDecember 11, 2017
A provision in the Senate's tax plan would take away an investor's ability to specifically identify which stock shares they relieve when they go to sell their holdings. The provision would require investors selling a portion of a position in stock to sell their oldest shares first, also known as first-in-first-out, or FIFO. This provision is slated to take effect on stock sales starting on January 1, 2018 and is estimated to increase government revenue by $2.7 billion over the next 10 years. The House tax bill, released in early November 2017, did not address this topic.
With Donald Trump in the White House and Republicans maintaining a majority in Congress comes the real possibility of some dramatic changes in tax law.
SEC Rules that Digital Assets Can Be Treated as Securities, Fall Under Federal Securities LawOctober 10, 2017
Since their launch, cryptocurrencies and other digital assets have operated in a regulatory grey area. Should they be treated as currencies? Securities? As something completely different? In a July report, the SEC clarified the situation and set a new precedent: Digital assets can be treated as securities and fall under federal securities law.
Top Lessons from the 2017 SEC Cybersecurity ReportOctober 2, 2017
Cybersecurity continues to be a top priority for the SEC. They recently reviewed 75 firms, including broker-dealers, investment advisers, and investment companies, to see what the financial industry is doing well related to cybersecurity, as well as what needs to be improved. Firms should use this information to evaluate and improve their own protection of client data and be aware of these issues which the SEC will be on the lookout for during future inspections.
Tax Court Refuses to Follow Rev. Rul. 91-32 in Grecian Magnesite Mining DecisionAugust 23, 2017
In a recent decision, the U.S. Tax Court refused to accord deference to an Internal Revenue Service (IRS) administrative ruling treating the sale of partnership interests as a sale of assets the partnership uses in a U.S. trade or business, thereby subjecting the resulting gain to taxation as income effectively connected to a U.S. trade or business.
Proposed Carried Interest Bills Still AliveJuly 10, 2017
Earlier this year, we shared information with you about several proposed bills that would increase taxes due on investment performance allocations, commonly known as carried interest. Carried interest is the share of profits that fund managers receive in exchange for managing investments. The controversy over carried interest arises because the current tax rules allow managers to pay taxes on portions of the carried interest allocation at the (long term) capital gains rate rather than the higher tax rate that normally applies to ordinary income.
SEC Clarifies Three Confusing Situations For The Custody RuleMay 25, 2017
The SEC's Custody Rule continues to be a headache for registered investment advisers. The conditions are so unclear, it's easy to inadvertently trigger custody rule violations. To help advisers adjust, the SEC recently issued clarification for three confusing situations under the rule.
SEC Identifies Top 5 Compliance Issues Found in OCIE ExaminationsApril 6, 2017
Call it a wake-up call for registered investment advisers—the Securities and Exchange Commission (SEC) issued a Risk Alert, highlighting the top five compliance issues found in deficiency letters sent to SEC-registered investment advisers.
2016 Real Estate Year-End Tax Planning UpdateDecember 21, 2016
Along with the results of the 2016 presidential election comes a dramatic shift in the political priorities of those in power and a strong likelihood that drastic tax reform lies ahead in 2017. While many of the details are still unknown and may not be fully actualized and actionable until well into the next year, getting a head start on planning and understanding the impact of various potential scenarios as early as possible is essential.
Net Worth Threshold for "Qualified Clients" Increased by SECJuly 28, 2016
The U.S. Securities and Exchange Commission ("SEC") has decided to increase the net worth test threshold for "qualified clients" effective August 15, 2016.
New Tax Audit Rules Constitute a Radical Change for PartnershipsJanuary 27, 2016
Late in 2015, Congress passed the Bipartisan Budget Act of 2015 (the Act), which includes a complete overhaul of the procedures that apply to Internal Revenue Service (IRS) audits of partnerships and limited liability companies (LLCs) taxed as partnerships and their partners.
2016 SEC & FINRA Exam PrioritiesJanuary 25, 2016
The Office of Compliance Inspections and Examinations ("OCIE") of the Securities and Exchange Commission ("SEC") and the Financial Industry Regulatory Authority ("FINRA") have released their Exam Priorities for 2016. Each of the regulators have organized their focus around a number of key issues.
2015 SEC Examination Priorities AnnouncedJanuary 20, 2015
Last week, the SEC announced its examination priorities for 2015. Three themes highlighted the areas of focus for the SEC's Office of Compliance Inspections and Examinations ("OCIE"): Protection of retail investors and investors saving for retirement, assessing market-wide risk and using enhanced data analysis to identify those engaged in potential illegal activity.
Anchin Webinar: Everything You Need to Know About the New Opportunity Zone Funds featuring the Latest GuidanceJanuary 10, 2019
In this recorded webinar, Anchin assembled a panel of professionals to discuss everything you need to know about the new Opportunity Zone Funds featuring the latest guidance.
Anchin Webinar: A Wake Up Call: Some of the Eye-Opening and Under-Publicized Impacts of the TCJAFebruary 27, 2018
In this recorded webinar, Anchin Private Client assembled a panel of professionals to discuss some of the most impactful changes, share insight on common misconceptions and misunderstandings uncovered in our conversations with clients and contacts, and address questions from attendees.
Anchin Webinar: Tax Reform Discussion - How will the Bill Affect You? Get the Answers; Not Just the FactsJanuary 12, 2018
In this recorded webinar, Anchin assembled a panel of top professionals from varying viewpoints, including Real Estate, Financial Services, Professional Services, Technology, and Private Client to have a Q&A session on the effects of the new tax reform.
St. John's University, B.S. Accounting


14.03.2016 – The High Commissioner, Mr. Zeid Ra'ad Al Hussein, is in Brussels for talks with senior officials of the European Union ahead of the two-day EU Summit which begins on 17 March.
Mr. Zeid told a press conference organized by UNRIC, the UN Regional Information Centre in Brussels, that he is interested in hearing how the EU envisages addressing the refugee crisis in line with refugee law and human rights standards.
"I want to look at the disgraceful and shameful bigotry and xenophobia expressed by a great number of politicians. Europe's achievements in the last 70 years have been colossal. Europe is one of the strongest continents in defending the Human Rights Framework we have built over time," he said.
"The gross irresponsibility expressed by politicians who seek to distort or pervert the realities that we see in a way that will serve them politically and serve their very narrow agenda I think is lamentable," he added.
He went on to say that, like High Commissioner for Refugees, Filippo Grandi, he was very concerned about last week's proposal to return all refugees and migrants from Greece to Turkey in return for higher resettlement.
According to press reports the EU has proposed to resettle one Syrian refugee from camps in Turkey in exchange for every Syrian that Turkey takes from Greece.
Mr. Zeid said that the UN had not seen the detailed proposals and that he understands they may change.
The High Commissioner said that he had great respect for Turkey for hosting a large number of refugees from Syria, but if Turkey was to be designated a "safe third country" it would have to give not only temporary "but full refugee status and this possibility doesn´t seem to exist at the moment for Syrians, Iraqis and Afghans."
The High Commissioner for Human Rights also addressed the closure of borders in the Western-Balkans. He said that the closures were designed to restore order.
"But this is not what we see in the images of makeshift camps on the Greek side of the border with the former Yugoslav Republic of Macedonia," Mr. Zeid told the press conference.


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What You Need to Know When It Comes to Vape Rewards
Wouldn't it be great if you could get rewarded for buying vape kits in the UK? Not just kits, either—parts, batteries and other accessories? This is what Vape Rewards are all about!
What Are Vape Rewards?
Our vape shop will always be grateful for all the customers we get, and as a way of giving back, this loyalty program was born. It's also a great way to learn about customer likes and dislikes to help with a better enjoyment of only the good things. Earning rewards starts immediately upon signing up, and most of all, it's absolutely free!
Sign up, earn 10 points for every £1 you spend and redeem points for vouchers you can use at checkout! There are also "Boosters" that can be unlocked for extra bonus points. These come through reaching targets and achieving certain tasks.
The 'Rewards' button on your screen, at the bottom left corner, allows for easy access to the points you earn. Your Vape Rewards point balance will show as soon as you click on the button —if you're logged in to your account, of course. It's also where you can redeem said points because the rewards you earned will display themselves. Just click Redeem on the offer you want to use; a code will pop up that can be applied during checkout.
Earning points is limitless, and they have no expiry date; for as long as your account is active and open, your points will be there.
Why Sign Up for a Rewards Program with V8PR?
We Have a Wide Selection of Products
Put simply, V8PR is the best online retailer in the United Kingdom for e-cigarette and vape supplies. We are a registered stockist of major vaping brands Aspire, SMOK, Wismec and Eleaf, boasting over 2,000 premium items at hand. In terms of e-juice, there are over 200 flavours of Shortfill and TPD on hand.
Offers Fast Shipping
In terms of longevity, V8PR has been around for nearly a decade, continuously supplying the vaping community with only the best of the best products. Whether it's vape kits or e-cigarettes, the latest and the best are always on hand. Orders over £15 get free postage in the UK and, if ordered before 4 PM, get shipped off that very same day. Orders placed over the weekend are prioritised come Monday morning.
Exemplary Customer Service
Customer service is also a high priority, and nothing less than excellence will do. If you ever require assistance or need clarifications on the Vape Rewards program, reach out to the friendly team who'd be more than happy to help!
Vape Rewards is a points-based reward system for V8PR customers that's absolutely free. It's a way to give back through rewards that can be earned through a point system. Every £1 spent is equivalent to 10 points; points can be redeemed for vouchers to use at checkout. The program is free, and the points will only expire if the account is closed down. Targets and tasks will be provided for the chance to unlock extra bonus point 'Boosters', which can lead to more rewards.
Are you looking for an online vape shop that comes with perks? V8PR is here for you! We're a premium vaping supplier where you can shop a wide range of products while earning points.

redpajama_set_name: RedPajamaCommonCrawl


Click here for a Group Health Product portfolio (2/11/19).
We do our best to maintain this forms section for your convenience. This site enables you to access forms 24/7. If you can't find a form you need or find one you think is outdated, please notify us. OR you can click here to request group forms and Jodi Lewis will be happy to help you.
For licensing/appointment forms please contact Karla Bennett, ext 211, kbennett@mayinsurance.com.


text:
The Who to headline Glastonbury Festival
Roger Daltrey promises to "close this year's event with a bang"
The Who have been officially announced as the final headliner for this year's Glastonbury festival.
Meanwhile, Paul Weller will play in the penultimate Sunday night slot on the Pyramid Stage.
The Who released a statement this morning [May 6, 2015] confirming reports that had appeared over the weekend [May 2, 2015] in a British tabloid that they were playing the festival.
Roger Daltrey said, "It's great to be ending this part of a 50 year career at the most prestigious and respected music festival in the world. We'll do our best to close this year's event with a bang, unless of course the fireworks get get!"
Pete Townshend speaks candidly about the future of The Who, retirement and turning 70 in the new Uncut: in shops now and available online
Uncut, June 2015 issue
The band will play their Hyde Park gig at the British Summer Time festival on Friday, May 26.
They will then close Glastonbury on Sunday, May 28. The band are currently scheduled to play a show in Paris that night, although the date will presumably be rescheduled.
The Who last played Glastonbury in 2007.
Other acts confirmed for this year's Glastonbury festival include Patti Smith, Alabama Shakes, Mavis Staples, Suede and Motörhead will play, as well as Pharrell Williams, the Mothership Returns – which will feature George Clinton, Parliament, Funkadelic and the Family Stone – Father John Misty, Sharon Van Etten, Courtney Barnett, Flying Lotus, Spiritualized, Super Furry Animals, Ryan Adams and more.
Uncut's exclusive interview with Pete Townshend is on the cover of the new Uncut. It's in shops now or you can buy online by clicking here


text:
Volkswagen Microbus Kombi Last Edition
Category: Rides
To say there's a little bit of history behind the Volkswagen Type 2 Microbus or Kombi is a massive understatement. The iconic VW 'hippie bus' was first introduced in Germany some 63 years ago, but it eventually came down to just Brazil producing this legendary ride. Sadly, that too is about to end due to new safety legislation being introduced next year in that country.
To go out in style, VW is offering one last limited edition of the longest produced model in automotive history. 600 of these Kombis will be built, each with the distinctive two-tone blue and white paint job, curtains on the side windows and rear windscreen, whitewall tires, decals, and special upholstery vinyl with central bands of two colors. Thankfully the retro theme stops at the dashboard, as this Kombi comes with an MP3 sound system with iPod compatibility. A rear-mounted, 1.4-liter flex-fuel and water-cooled engine churns out a very mellow 78 horsepower when running on gasoline (80 on pure ethanol). There's room for 9 people inside, and it's gonna be sold only in Brazil for about $35,600.
More From Rides
Droog Morphs A Zero Electric Moto Into A Post-Apocalyptic City Scrambler
A wasteland-ready two-wheeled EV with the brand's signature aggressive styling.
Hookie's Latest Bike Is A Minimalist & Modernized All-Black '80s Yamaha
Pared-down cafe tracker perfect for urban exploration.
Audi's Twin-Turbo V8 SQ8 & SQ7 SUVs Are Coming To The USA For 2020
Equipped with a capable 500-horsepower power plant.
The Lucid Air Is A Luxurious 200MPH Tesla Killer With A 400-Mile Range
Three years after its debut Lucid's Air sedan is slated for production.
The 13 Toughest Motor Races On Earth
A baker's dozen of the world's most grueling and intense motorsport competitions.


text:
package io.gravitee.rest.api.management.rest.resource.quality;

import static io.gravitee.common.http.MediaType.APPLICATION_JSON;

import io.gravitee.common.http.MediaType;
import io.gravitee.rest.api.management.rest.resource.AbstractResource;
import io.gravitee.rest.api.management.rest.security.Permission;
import io.gravitee.rest.api.management.rest.security.Permissions;
import io.gravitee.rest.api.model.permissions.RolePermission;
import io.gravitee.rest.api.model.permissions.RolePermissionAction;
import io.gravitee.rest.api.model.quality.QualityRuleEntity;
import io.gravitee.rest.api.model.quality.UpdateQualityRuleEntity;
import io.gravitee.rest.api.service.QualityRuleService;
import io.swagger.annotations.*;
import javax.inject.Inject;
import javax.validation.Valid;
import javax.validation.constraints.NotNull;
import javax.ws.rs.*;

/**
 * @author Azize ELAMRANI (azize.elamrani at graviteesource.com)
 * @author GraviteeSource Team
 */
@Api(tags = { "Configuration" })
public class QualityRuleResource extends AbstractResource {

    @Inject
    private QualityRuleService qualityRuleService;

    @PathParam("id")
    @ApiParam(name = "id", required = true)
    private String id;

    @GET
    @Produces(APPLICATION_JSON)
    @ApiOperation(value = "Get a quality rule", notes = "User must have the MANAGEMENT_QUALITY_RULE[READ] permission to use this service")
    @ApiResponses(
        {
            @ApiResponse(code = 200, message = "Quality rule", response = QualityRuleEntity.class),
            @ApiResponse(code = 404, message = "Quality rule not found"),
            @ApiResponse(code = 500, message = "Internal server error"),
        }
    )
    @Permissions({ @Permission(value = RolePermission.ENVIRONMENT_QUALITY_RULE, acls = RolePermissionAction.READ) })
    public QualityRuleEntity getQualityRule() {
        return qualityRuleService.findById(id);
    }

    @PUT
    @Consumes(MediaType.APPLICATION_JSON)
    @Produces(MediaType.APPLICATION_JSON)
    @ApiOperation(
        value = "Update a quality rule",
        notes = "User must have the MANAGEMENT_QUALITY_RULE[READ] permission to use this service"
    )
    @ApiResponses(
        {
            @ApiResponse(code = 200, message = "Quality rule successfully updated", response = QualityRuleEntity.class),
            @ApiResponse(code = 404, message = "Quality rule not found"),
            @ApiResponse(code = 500, message = "Internal server error"),
        }
    )
    @Permissions({ @Permission(value = RolePermission.ENVIRONMENT_QUALITY_RULE, acls = RolePermissionAction.UPDATE) })
    public QualityRuleEntity updateQualityRule(@Valid @NotNull final UpdateQualityRuleEntity updateQualityRuleEntity) {
        updateQualityRuleEntity.setId(id);
        return qualityRuleService.update(updateQualityRuleEntity);
    }

    @DELETE
    @Consumes(MediaType.APPLICATION_JSON)
    @ApiOperation(
        value = "Delete a quality rule",
        notes = "User must have the MANAGEMENT_QUALITY_RULE[READ] permission to use this service"
    )
    @ApiResponses(
        {
            @ApiResponse(code = 201, message = "Quality rule successfully deleted"),
            @ApiResponse(code = 404, message = "Quality rule not found"),
            @ApiResponse(code = 500, message = "Internal server error"),
        }
    )
    @Permissions({ @Permission(value = RolePermission.ENVIRONMENT_QUALITY_RULE, acls = RolePermissionAction.DELETE) })
    public void deleteQualityRule() {
        qualityRuleService.delete(id);
    }
}

redpajama_set_name: RedPajamaGithub


The U.S. Air Force Environmental team is recognized as world leaders, with environmental stewardship woven into the heart of the Air Force mission. The Environmental Flight's mission is to support the Whiteman Air Force Base mission through sound environmental stewardship.
The four pillars of the Air Force environmental mission are quality, conservation and planning, pollution prevention, and restoration.
The Environmental Flight works with all elements of the base, regulatory agencies and the community to ensure the job gets done in a sustainable manner. By working cooperatively, the Whiteman team will continue to comply with environmental laws, preserve the natural environment, and accomplish its mission.


In this case the your entitlement can be restored only if the assumer is also an eligible veteran who is willing to substitute his or her entitlement for that of your original entitlement. Otherwise, you cannot have entitlement restored until the assumer has paid off the VA loan.
Although the your debt was waived by VA, the Government has still suffered a loss on the loan. The law does not permit your entitlement to be restored until the loss has been repaid in full.


In Differential Display Methods and Protocols, Drs. Peng Liang and Arthur B. Pardee have for the first time assembled a comprehensive review of the state of the art of their powerful new methodology and its practical applications. The book's pioneering contributors describe all the major elements of this novel technology, including optimal primer designs, DD using fluorescence detection, cloning family-specific genes and major causes and solutions for false positives. Also provided are numerous examples, along with detailed experimental procedures, in which differentially expressed genes have been successfully identified in diverse biological systems ranging from plants to songbirds to humans.
Comprehensive and on the cutting-edge, Differential Display Methods and Protocols provides readers with precise new tools for studying exactly how gene expression is regulated throughout the development of a living organism, and how the failure of this intricate control mechanism leads to pathological complications. This novel and productive methodology, fully detailed here is already playing a major role in the development of selective antagonists and inhibitors for treating cancer, cardiovascular disease, CNS disorders, and inflammation and tissue repair. Now scientists everywhere can successfully apply this powerful set of techniques using the step-by-step procedures of its innovators.
The first book dedicated to differential display technology.
Contains numerous step-by-step protocols and improvements by experts in the field.
Discusses major avoidable causes for false positives.
Includes applications from a wide range of biological systems from plants to animal brains.
Offers suggestions for the future development of the technology.
Treats all aspects of differential display for identifying and cloning differentially expressed genes.
Presents numerous examples of successfully identified differentially expressed genes.
Truly a road map for all those who are interested in differential display technology.


text:
15 Questions for San Antonio's Matt Bonner
by Kirk Goldsberry
At the beginning of the summer the San Antonio Spurs beat LeBron James and the Miami Heat to win the 2014 NBA championship. At summer's end we caught up with the Spurs' one and only Matt Bonner over email to review everything from the championship run, sandwich analytics, and the Bonner Challenge.
1. First of all, congrats on winning your second NBA title. You guys obviously had a terrific run, but are there any moments that stick out for you?
Honestly, I would have to say Vince Carter's buzzer-beating 3-point game winner in Game 3 of our opening series against the Mavericks. That gave them a 2-1 series lead with Game 4 in Dallas. Having to rebound from such a tough road loss and being on the ropes tested our character, and overcoming the adversity of that situation was a huge wake-up call moving forward through the rest of the playoffs.
2. I think I'll always point to Game 6 in OKC, when you guys closed out the Thunder on the road without Tony Parker. What do you remember most about that game?
As a fan of basketball, that was simply a great game. So many different people made so many huge plays on both teams, and we hadn't won there in I don't know how many years. But the play that sticks out in my mind most was Timmy's [Duncan] spin move into a fadeaway jumper with two seconds left on the shot clock and 20 seconds left in OT to put us up three points.
We were running on fumes and I had this gut feeling that if we didn't get a bucket on that possession, we were going to be in trouble. Timmy had a defender in front of him and behind him yet still found a way to turn a dead possession into a huge bucket. Just look at our bench's reaction. Pure poetry.
3. You ended up starting two games in that pivotal series; what was your reaction to finding out you were going to start in the conference finals?
My reaction was similar to Ollie McLellan's when Coach Dale subbed him in for Rade Butcher in the movie Hoosiers.
In other words, I think Coach Pop had to tell me twice before I realized he was serious. I had been more or less out of the rotation up until that point in the playoffs, so I was definitely caught off-guard. That doesn't mean I wasn't ready though. I knew my job was to go out and hustle, play solid defense, and pull Serge Ibaka out of the paint on offense. So that's what I did.
4. Not only did you guys go on to win the Finals, you also got to take the trophy on a tour of your hometowns, which produced some fantastic images of the Larry O'Brien Trophy in random spots all over the world. What was it like cruising around Concord, New Hampshire, with the most sacred trophy in the game?
We were excited to see how unsuspecting people would react when we'd bust the trophy out at random locations in Concord. Most people just assumed it was a replica on first sight. Once we explained it was the actual trophy, it was pretty cool to see what people would do. Some would be scared to even touch it. Others would grab it without hesitation and hoist it over their head. Overall, it was a surreal experience. And the trophy had to result in some sort of state record for most selfies taken within a 48-hour period.
5. You also probably won the best T-shirt of the summer award. Can you tell the people about the "We Came, We Saw, We Concord" shirt, who made it, and whose idea it was? Where can I get one?
I first remember seeing that T-shirt on random Concord folk growing up there in the '80s. It instantly became one of my favorite hometown-centric T-shirts. After the '80s, it fell out of favor with the fashion world, and I never saw it around town again. Until … I had one printed in 2007 at a local T-shirt shop called Teddy's Tees. That's right, it was a custom job. So if you're looking for one to call your own, you'll have to grab a blank tee and some felt letters and get it done yourself. I bet Julius Caesar never thought his famous words would make it this far in the form of a pun.
6. I have been obsessed with the Bonner Challenge since I learned about it. Can you describe its origins?
The Bonner Challenge started when I was in high school at the Concord YMCA. I used to go there every day after school and work out to wicked awesome '90s hip-hop mixtapes (Outkast, BTNH, Tribe, Wu Tang, etc). I just randomly started doing it and the game caught on with the other YMCA ballers (all of whom had great nicknames). They dubbed it "The Matt Bonner Challenge." Spurs assistant coach Chip Engelland jokes that I named it after myself, but I can assure you that is not the case. Just ask Spanky, Big Duff, Locks, Smiles, Jonasty, the Pirate, or Hollywood.
7. It seems the Bonner Challenge has taken on a life of its own in the Spurs organization and now has its own championship belt; which guys have had the longest title runs?
The Bonner Challenge is strangely addictive and it has evolved here with the Spurs. You get one chance to complete it, and it must be your very first shots of the day. If you take any [other] shots, then you are ruled "Bonner Ineligible." As far as the championship belt, it works on two levels. First, whoever has completed the challenge most recently gets the honor of holding the belt until someone else beats it. Second, we keep a running total of who has completed the challenge the most times. The player or coach (yes, even some of the coaches participate) who has the most accumulative wins gets to keep the belt at the end of the year. There have been three "eras" of the Bonner Challenge. Nando De Colo has the belt from the first era, Coach Engelland holds the belt from the second era, and I have the belt from the third era. There has been talk of expanding to other teams and creating an NBA-wide Bonner Challenge league. Maybe it could make for a nice addition to the All-Star Weekend festivities?
8. Has Tim Duncan ever tried?
Tim Duncan doesn't try the Bonner Challenge. Tim Duncan decides when he wants to beat it and then does so blindfolded, left-handed, and with hundreds of rattlesnakes at his feet immediately after completing an Iron Man.
9. What kind of music have you been listening to this summer?
I have two young children at home so aside from Raffi, Rosenshontz, and the Beatles (I believe all young children like the Beatles), two newish albums I listened to a ton over the summer were the War on Drugs' Lost in the Dream and Strand of Oaks' HEAL.
10. Speaking of tunes, your charity, the Rock On Foundation, is only in its second year but is showing signs of becoming a unique blend of sports and music. What are your goals with Rock On?
We have lofty goals for Rock On. We're seeing lots of art and athletic programs being cut from schools, so more and more families are relying on nonprofits to step up to the plate to provide these sorts of programs. We've discovered that the art and athletic cultures are actually very analogous in many ways, and they're significant areas of interest for me. So, my brother and I are dedicating our charitable efforts to this organization that ideally will continue to live on long after we're gone. We're going to be launching some wicked exciting grant programs and contests in the next couple of months, with an initial focus on the communities of New Hampshire and San Antonio. But our goal is to develop Rock On into a cutting-edge nonprofit that eventually has a major national impact.
We're in a unique position to operate exciting and inspiring events and produce cobranded goods with other companies to generate funds for the initiatives. We're also hoping to unify some of my fellow Granite Staters who have led successful careers in creative- or athletic-related fields. It would be amazing to be able to bring together people like Adam Sandler, Chip Kelly, Seth Meyers, Sarah Silverman, Brian Wilson, Will Sheff, Ben Cherington, Triple H, Bode Miller, Jodi Picoult, Dan Brown, Charlie Davies, etc., to help inspire future generations of creatives and athletes.
11. Are there any musical artists that you really want to work with?
First of all, the artists we have already worked with have been great. They've all been very supportive and become friends. Folks like Rev. Peyton's Big Damn Band, Okkervil River, Mobb Deep, the So So Glos, Win Butler, Chris Tomson, Dallas Green, STRNGRS, Deer Tick, the Walkmen, Bun B, the Whigs, Strand of Oaks, Kevin Devine, and even comedian Hari Kondabolu. But if I had a magic genie who gave me three wishes, I'd go with Bruce Springsteen, Kendrick Lamar, and Elbow.
12. My friend Zach Lowe wanted me to ask you about the whereabouts of Coach B; like the Man in the Mountain, he seems to have vanished. Whatever happened to that guy?
First of all, it's the Old Man of the Mountain. As for Coach B, it's been years since anyone has seen him. However, it's rumored that he started helping out with the Serbian national team right after group play and stopped right before the gold-medal game.
13. You recently signed a new one-year deal with San Antonio. What are you most looking forward to in the upcoming season?
I'm excited for many things … But delicious free food on the plane aside, I'd say I'm most excited that we have pretty much the same team back. It's such a great group of guys. We all get along really well on and off the court, so it makes the season fun. That's important when you spend so much time together.
14. You're kind of the John Hollinger of sandwiches; let's talk sandwich analytics — what do you think are the emerging trends in quantifying and/or characterizing the performances of sammies?
I'm glad you brought up analytics. Charts, graphs, and numbers don't lie. Even though 28 percent of them are made up. Here is a very rudimentary formula I came up with for rating a sandwich:
Score on a scale of 1-100:
A = bread
B = meat
C = fixings
D = sauces
.4(A) + .3(B) + .2(C) + .1(D) = overall score on a 0-100 scale
Each ingredient is weighted based on its level of importance to a good sandwich. Please note that the coefficients can certainly change when dealing with specialty sandwiches (for example, a steak and cheese would have a higher value placed on meat).
15. As a follow-up to that, you have spent almost a decade in San Antonio now, which is obviously a terrific food town. What makes a good taco? Where do you find the best tacos and enchilada plates down there?
That's like asking where the best poutine is in Montreal, where the best live music venue is in Austin, or where the best maple syrup is in New Hampshire. In other words, it's almost impossible because there are so many great places. As much as I love tacos, I am hardly an expert. However, I drove past this place called Taco Taco Café that had a huge sign saying it had the best tacos in America according to the Food Network. I've never eaten there but maybe that place is the best?
Filed Under: NBA, Matt Bonner, San Antonio Spurs
Kirk Goldsberry is a professor and Grantland staff writer.
Archive @ kirkgoldsberry
More From Kirk Goldsberry
Russell, the Creator October 28, 2015
Q&A: Kevin Love on Returning From a Dislocated Shoulder and the Evolution of His Game October 21, 2015
The NBA's Next Shooting Revolution Has Already Been Televised October 13, 2015
True Browmance: How Tyreke, Jrue, and Gentry Can Help Anthony Davis September 30, 2015
The Ballad of Dez and Tony: Visualizing the Cowboys' Lethal Quarterback-Receiver Combo September 3, 2015
See all from Kirk Goldsberry
'Jalen and Jacoby': Discussing DeMarcus Cousins, the Thunder, and More October 30, 2015
'The Lowe Post' Podcast: Howard Beck on Pursuing Kevin Durant October 29, 2015
Five Minutes With Bulls Coach Fred Hoiberg October 29, 2015
See all NBA
The 2014 Pigskin Pantheon: Week 4 College Football Awards
The Grantland NFL Podcast: Breaking Down Broncos-Seahawks and the Rest of Week 3


text:
MAPPING L.A. > Angeles Forest
Angeles Crest
1,175 population in 2000, according to the U.S. Census
430.48 square miles
3 people per square mile, about average for Angeles Forest but among the lowest densities for the county
The percentages of white and black people are high for the county.
Moderately diverse for Angeles Forest and moderately diverse for the county
Household income in thousands of 2000 dollars
$72,841 median household income (2008 dollars), about average for Angeles Forest and about average for the county
In Los Angeles County, Northridge, Lake View Terrace and Val Verde have the most similar household incomes.
Check where Angeles Crest falls in a county ranking.
24.1% of residents 25 and older have a four-year degree, about average for Angeles Forest and about average for the county
In Los Angeles County, Agua Dulce, Valley Glen and Northwest Palmdale have the nearest percentage of residents 25 and older with a four-year degree.
The percentages of residents 25 and older with some college education and a high school diploma are high for the county.
The median age is 41, old for Angeles Forest and old for the county
In Los Angeles County, Veterans Administration, Bel-Air and Bradbury have similar median ages.
The percentages of residents ages 35 to 49 and 50 to 64 are among the county's highest.
Average household size of 2.3 people, about average for Angeles Forest but low for the county
Hidden Hills, La Habra Heights and Bradbury have the most similar percentage of homeowners in Los Angeles County.
The percentages of divorced males, widowed females and married females are among the county's highest.
There are 17 families headed by single parents. The rate is 6.5%, about average for Angeles Forest but low for the county
Military era
There are 185 veterans, or 18.9% of the population, high for Angeles Forest and high for the county overall
The percentages of veterans who served during Vietnam and 1975-89 are among the county's highest.
Ancestry and immigration
English (11.0%) and Irish (9.7%) are the most common ancestries.
87 (7.4%) of residents are foreign born, about average for Angeles Forest but low for the county. Mexico (39.1%) and Lebanon (6.0%) are the most common foreign places of birth.
is an unincorporated area in the Angeles Forest region of Los Angeles County. It contains Kinneola Mesa, Ravenna and Wrightwood.
The neighboring communities are Acton, Altadena, Arcadia, Azusa, Claremont, Duarte, Glendora, La Cañada Flintridge, La Verne, Monrovia, Pasadena, San Dimas, Sierra Madre, Southeast Antelope Valley and Tujunga Canyons.
Montecito Heights
Carthay
Crime Rankings
1. Chesterfield Square
2. Harvard Park
3. Green Meadows
4. Vermont Knolls
5. Manchester Square
1. Fairfax
2. Beverly Grove
4. Westchester
5. Leimert Park
Angeles Crest is one of the 272 neighborhoods in Mapping L.A., The Times' resource for crime, neighborhoods, demographics and schools.
Source: Census 2000, SCAG, Los Angeles Department of City Planning


text:
Q: $.isArray() some misunderstanding. jQuery I'm trying to check is p array or not. Am I trying to check true or where am i my making mistake. Actually now i'm learning jQuery.isArray.
I think I make mistake in my code but i do not know where. Thank you
var p = ['foo',''];

if(!$(p).isArray()){
  alert('no');
}else{
  alert('yes');
}

FIDDLE

A: You have to pass that array as a parameter in to the $.isArray() function.
Try,
if(!$.isArray(p)){
  alert('no');
}else{
  alert('yes');
}

DEMO

redpajama_set_name: RedPajamaStackExchange


Dennis and Jill Standeford have retained Davis Law Group, an award-winning, Seattle-based civil litigation firm, to represent them in personal injury claims and possible legal action related to two accidents that took place on August 29, 2015.
The Standeford's vehicle was in the carpool lane on 1-5 near the Washington State Convention Center in downtown Seattle when a Yellow Cab taxi hydroplaned and collided with their vehicle on the passenger side pushing them into a concrete barrier. The Standeford's vehicle could not be easily moved from the carpool lane and was waiting for assistance. The investigating Washington State Patrol car was parked behind them with the lights on to warn other drivers. A drunk driver then hit the patrol car and pushed in into the Standeford's car causing a second impact.
The Standefords were the victims of these two horrible accidents and suffered serious injuries. The actions and conduct of the taxi driver and the drunk driver have been under investigation by Washington State Patrol and the King County Prosecutor's Office.


Involuntary manslaughter is a felony punishable by up to 15 years in prison and/or a $7,500 fine. The manslaughter charges are connected to the death of Robert Skidmore, who died Dec. 13, 2015, due to the area's Legionnaires' disease outbreak.
Some local people argue that this is mere political grandstanding by Schuette in preparation for a run for governor. That might could be. I can't say. And given the vagaries of our justice system and the fact that for a lot of racists, Flint's problems are no big deal, I have no idea what would occur if the people charged ever went to trial. So this is just a first step. But I am encouraged by the idea that whether you shoot someone in the face because you want their gym shoes or deliberately deprive them of clean water in order to save bucks and look good to your boss you are still morally and legally accountable for your actions. Murder is murder. Or manslaughter as the case may be. Obviously all of the individuals charged are innocent until proven guilty. But in the same way that RICO has been used to damage organized crime it's past time that malefactors in corporate or government arenas be held responsible for criminal actions. We'll see what happens here.