Long Island City Neighborhood / LIC Restaurants / Restaurants In Queens / Queens Buzz.
This restaurant closed in October of 2015.
So if you're considering whether to go to Waters Edge Restaurant let me give it to you in a nutshell. The food was nearly perfect, the setting has a view that's nearly beyond compare, and the service hit that mark rarely seen – politely being there with information about the food or the menu, or the plate or beverage precisely when you wished it, while floating in the background the rest of the time. The prices were a good value even by the competitive Queens standards. The Waters Edge provides world class food, service and ambiance at reasonable prices and is a steal when compared to its neighbors across the river. Appetizers range from $12 to $21 and entrees range from $28 to $39. The Waters Edge Restaurant is located at the East River on 44th Drive.
So you can skip the rest of this review if you wish, but we have a lot from our experience to impart to the interested reader and some photos to match. Let's start with the ambiance. Click here to read our report and view photos of the Waters Edge Restaurant in LIC.
Long Island City Neighborhood / LIC Restaurants / Restaurants In Queens / Queens Buzz. LIC / Long Island City. After a long hard day at work, the Water's Edge would be a good place to treat yourself. As you walk down the street to its waterfront location, you begin to let the environs into your being and the thoughts and tensions of the day begin to retreat. I walked around the back entrance, where there's a side balcony overlooking the water. It was nearly sunset so I had a nice view of the Manhattan skyline, a good look at the bridge and the moving water and occasional boat made me feel as if I were on vacation.
I turned back around and entered in the front doorway. There's a nice black marble floor that tells your feet they are somewhere nice. I was greeted by the restaurant's head hostess, Helen who invited me to take a seat at the bar while she tended to other customers. There's a Sushi Chef, James, at the bar and a view out the windows onto the East River.
I had some flatbread and a creamy dip along with a few sips of a 2005 Argentinian Malbec. The Malbec, Don Niancor, had a fresh bouquet, a heavier syrupy flavor, rich with grape and plum flavors. The dip was a cream mixed with rosemary, fennel and paprika.
At the bar I met Marika, the restaurant's former owner who now plays a role in helping manage the restaurant. It just changed hands a couple of months ago. Based on our experience, the restaurant seems to have landed in capable hands with its new owner, the Singh Hospitality Group, which has been in business since 1990 and current owns six other restaurants on Long Island, some of which are also at the higher end of the scale.
Savash, the restaurant manager seated me along the windows overlooking the East River. The restaurant seats 120 people in its main dining area. There's additional room on the balcony described earlier and a large private party room upstairs which is rented out for special occasions. The main dining area is broken up by what appear to be colonnades which are of dark wood and contain embedded mirrors. The ceiling contains embedded lighting, which is augmented by candle light and soft wall lights. Art Deco is the prevalent style.
I started with a few appetizers which were prepared by Michael Gadaleta, the new Executive Chef of the restaurant. He used to preside over the food at the Delano Mansion which is the located on the golf course of the town of Oyster Bay on Long Island. Oyster Bay is widely known as one of the 'Old Money' areas on the island.
Mohammed was my waiter for the evening. He is a very pleasant man who reminded me of the fabulous service I received at a meal I had had long ago on the Bosporous Straits in Turkey in a very old world restaurant.
So the appetizers were a fig with proscuitto served with a passion fruit sauce, oyster tempura and spicy tuna tartare with radish. The fig was sweetened lightly with a port syrup and had the texture of a creamy chocolate that slowly evaporates in your mouth. The oyster batter blended seamlessly in with the oyster itself, so that you tasted hints of the oyster, but could never really sense where the oyster began and the batter ended. And the tuna has a nice spicy zing to wake the taste buds from their lullabye.
The restaurant seemed to reflect Marika's decorating style and desire to provide a getaway restaurant for visiting yachters and Manhattanites, as well as us Queensians. The chairs are well padded and comfortable. This is one of many advantages Queens has, say vis a vis a Manhattan restaurants. In Manhattan the seating is frequently tight and uncomfortable. At the Waters Edge, it seems one could get almost too comfortable what with the fine service, the good food, the breath taking view. Nightfall set in and the Manhattan skyline started glowing like the stars.
A yachtsman had docked just after I had been seated. He arrived on a large private ship. It seems the restaurant still attracts boaters looking for a respite along the East River. In the background on the restaurant's sound system I could hear a jazzy horn and bass working gently together. The restaurant has a piano and on some nights has a live piano player. You'll have to call ahead to get confirmation of days and times.
The main entrees I had were twofold. I had a soft shell crab tempura in a tropical jalapeno fruit sauce with beurre blanc, and a filet mignon with shitake mushrooms in an aged balsamic reduction sauce, accompanied by roasted fingerling potatoes and green haricot beans.
I'm going to tell you about the filet mignon first, as it was one of the finest tasting filet mignons I have ever had. It was braised on the outside and had a soft flavor reminiscent of kobe. The balsamic reduction had a light sweet and salty flavor, which nicely complimented the juicy tender taste of the meat. On the inside it was moist and came apart ever so easily, before sliding down to its destination. The fingerling potatoes had the consistency and taste of a tightly made bread, while the haricot beans were served al dente and had a light fennel flavoring to them.
The soft shell crab was light and flaky, but also juicy. This pleasant contradiction caught me by surprise. The crab had a light sweet buttery taste to it. In some of the tastes of it, the soft shell added a nice texture which I chewed on after most of the crab had left my mouth. Diced fruit added to the light sweet flavoring. You say you're full? No, no, no. Let's not stop now.
I finished with a miso glazed halibut with jasmine fried rice. The fish was topped with daikon which you can see in the photo, and flavored with a light miso sauce. The halibut was moist toward the dry side and the flavors complemented the texture. The rice was flavored with a light garlic and mache. About a fifth of the rice included vegetables, including an al dente squash if there is such a thing, which again hit the top of my personal charts for this sort of side dish.
The Captain of the waiting crew, Robert, came to announce that the cheesecake finale was ready. It had a light lemon flavor and parts of its exterior had a crisp sweet glaze to them. The texture inside was of a light airy quality and it was served with blueberries and a sweet sauce.
It was accompanied by a cappuccino which was made perfectly. The perfect end to a perfect dinner. Appetizers run from the low to high teens and main entrees run from the low twenties to the mid thirties. Hey Manhattanites, can you believe it?
This feast is well worth the money and the trip. There's also valet parking at the entrance, but be advised that the restaurant requires proper shoes and slacks and a collared shirt for men and comparable attire for women. As I left the restaurant I started planning my return visit.
Click this link to view a map of the Waters Edge Restaurant in Long Island City LIC. Click this link to obtain the contact info and website url for the Waters Edge Restaurant in Long Island City Queens.


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Correspondence of Francis George Hall
Bookmark:https://archiveshub.jisc.ac.uk/data/gb102-ms225864
School of Oriental and African Studies (SOAS) Archives, University of London
GB 102 MS 225864
Hall; Francis George (1860-1901); colonial administrator
3 volumes
The collection comprises detailed and informative series of typescript letters from Francis Hall to his father relating to his life and activities in South Africa (1880-1891) and East Africa (1892-1901). It also includes typescript copies of four letters (1883-1884) from Francis's brother Albert Lambert Hall.
Administrative / Biographical History
Francis George Hall was born 11 October 1860 at Saugor, India, the third son of Lieutenant-Colonel E. Hall. Following his education at Sherbourne and Tonbridge he worked for the Bank of England. In 1880 he resigned and went to South Africa. There he followed a number of occupations including schoolteacher, soldier, farmer, and gold miner before returning to England in 1891. The following year he joined the Imperial British East Africa Company and became Acting Superintendent of the District of Kikuyu. Hall remained as District Officer after company control was ceded to the British government. He married Beatrice Russell in May 1898 and was to have returned home in April 1901, but died after contracting dysentery on 18 March 1901.
The volumes are arranged in chronological order.
Transferred to SOAS from the Bodleian Library, Oxford in 1968, with additional deposit in 1972.
Other Finding Aids
Unpublished handlist
For permission to publish, please contact Archives & Special Collections, SOAS Library in the first instance
PP MS 1 Mackinnon
Trade (practice)
Imperial British East Africa Co
Kenya, Africa
South Africa, Africa
Correspondence of Francis George HallMS 225864
Letters reating to South AfricaMS 225864/01
Letters relating to East AfricaMS 225864/02

redpajama_set_name: RedPajamaCommonCrawl


Change the dimensions of the figures in Snagit fron pixels to cm!
What happened the the dockable ability in Snagit 18?
HOW TO ADD ANOTHER FILE TO AN EXISTING PLAYLIST?
Snagit 2018 vs Snagit 13?
Looking for comparison chart of SnagIt 2018 vs SnagIt 13? I have to convince my organization why they should purchase an upgrade.


text:
Germany competed at the 2014 Winter Paralympics in Sochi, Russia, held between 7–16 March 2014.

During the games, Germany has a German House, that is located in the village of Estosadok, on the Mzymta River,  upstream from Krasnaya Polyana (Mountain Cluster).

Alpine skiing

Germany has entered seven athletes in alpine skiing. In the combined, the first run is the slalom, the second is the super-G.

Men

Women

Snowboarding

Para-snowboarding is making its debut at the Winter Paralympics and it will be placed under the Alpine skiing program during the 2014 Games.

Men

Biathlon

Men

Women

Cross-country skiing

Men

Women

Relay

See also
Germany at the Paralympics
Germany at the 2014 Winter Olympics

References

Nations at the 2014 Winter Paralympics
2014
Winter Paralympics

redpajama_set_name: RedPajamaWikipedia


April 4, 2008, Firefighters from Colerain Township (Hamilton Co, Ohio) responded to the type of fire that we all have turned out on many, many times. However, in this case, what was initially a reported automatic alarm resulted in double Line of Duty Deaths of a Captain and one of her Firefighters.
While responding to the AFA, the dispatcher upgraded the run, indicating the occupants were reporting a working house fire. Not long after that, Colerain Fire Captain Robin Zang Broxterman, 37 years old, a 17-year veteran career Firefighter and Paramedic, and Firefighter Brian Schira, 29 years old, a 6-month probationary, part-time Firefighter and EMT with Colerain Township Fire & EMS both died in the Line of Duty after the floor they were on collapsed into the burning basement at that dwelling fire.
Please DON'T miss the chance to review these materials, including videos and share them with your crews. Critical details such as the importance of size-up, 360-degree walk around, SOPs and other information is of great value to every Firefighter and Officer. As we have seen in numerous other Firefighter deaths, as Colerain Battalion Fire Chief Steve Conn stated "There was not one major mistake that caused the death of our 2 Firefighters. There was a perfect storm, a combination of several little things that hit all at the wrong time."
The Colerain reports have mattered in several cases, including the City of Defiance, Ohio, where Firefighters studied the report and following that, applied the lessons at a fire they responded to and their scene operations were positively altered due to what they learned from Colerain.
The best way to honor fallen Firefighters continues to be for us to learn from what they did and did not do so we don't repeat an unfortunate mistake. RIP.


All Howey In The Hills homes currently listed for sale in Howey In The Hills as of 04/18/2019 are shown below. You can change the search criteria at any time by pressing the 'Change Search' button below.
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text:
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        this._actions = $('#js-actions');
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redpajama_set_name: RedPajamaGithub


Angela Druckman is Professor of Sustainable Consumption and Production at the Centre for Environmental Strategy, University of Surrey. As co-investigator in CUSP, she is overseeing the project work in our systems analysis theme.
Angela Druckman is Professor of Sustainable Consumption and Production at the Centre for Environmental Strategy, University of Surrey. She is a Chartered Engineer, having read Engineering at the University of Cambridge. Prior to joining academia Angela had a wide variety of experience, including research and development in hardware digital electronics design, commercial sector management, and non-governmental advocacy on climate change.
Angela joined the University of Surrey in 2005 as a Research Fellow, first working as part of the EPSRC funded Sustainable Urban Environment (SUE) Waste Consortium, then transferring to the ESRC Research Group on Lifestyles, Values and Environment (RESOLVE). In 2010 she accepted the post of Senior Lecturer, and in 2016 was promoted to Professor.
Angela's research focuses on investigating avenues that may lead towards more sustainable lifestyles. She is Co-Investigator in CUSP. In this Angela is leading work on synthesising and analysing narratives of sustainable prosperity. As Co-Investigator in the EPSRC funded Stepping Up project, led by Professor Alice Bows (University of Manchester), Angela is exploring how niche innovations might be 'scaled up' to produce transformational change across the water-energy-food nexus. Angela has particular interest in the sustainability and safety of the food supply chain, and, as Co-Investigator of the Evolution and Resilience of Industrial Ecosystems (ERIE) project, she is leading work on development of tools to mitigate food scares.
Angela was awarded the UK Scopus Young Researcher Award in Environmental Sciences in 2011.
Clift, R. and Druckman, A. (eds) (2016). Taking Stock of Industrial Ecology. New York: Springer.
Mair, S.; Druckman, A. and Jackson, T. (2015). Global Inequities and Emissions in Western European Textiles and Clothing Consumption.
Torriti, J.; Hanna, R.; Anderson, B.; Yeboah, G.; Druckman, A. (2015) "Peak residential electricity demand and social practices: Deriving flexibility and greenhouse gas intensities from time use and locational data" Indoor and Built Environment. 24(7) 891–912.
Hadjikakou, M., G. Miller, A. Druckman, J. Chenoweth, and C. Zoumides (2015). "A comprehensive framework for comparing water use intensity across different tourist types".
Cox, J.-A., D. Jesson, M. Mulheron, A. Druckman, M. Smyth and H. Trew (2015). "Municipal solid waste as a resource: Part 1 – specifying composition." Proceedings of the Institution of Civil Engineers. Waste and Resource Management. 168 (3): 101-114.
Cox, J.-A., A. Druckman, D. Jesson, M. Mulheron, M. Smyth and H. Trew (2015). "MSW as a resource, Part 2: case study in sustainable management." Proceedings of the Institution of Civil Engineers. Waste and Resource Management.
Chitnis, M., S. Sorrell, A. Druckman, S. K. Firth and T. Jackson (2014). "Who rebounds most? Estimating direct and indirect rebound effects for different UK socioeconomic groups." Ecological Economics 106:12-32.
Penn, A.; P. Jensen; A. Woodward; L. Basson; F. Schiller; A. Druckman (2014) Sketching a Network Portrait of the Humber Region. Complexity 19: 54–72.
Schiller, F., Penn, A, Druckman, l. Basson, Royston, K. (2014) Exploring Space, Exploiting Opportunities – the Case for Analyzing Space in Industrial Ecology. Journal of Industrial Ecology. 18(6):792-798.
Hadjikakou, M., J. Chenoweth, G. Miller and G. Li (2013). "Re-thinking the economic contribution of tourism: case study from a Mediterranean island." Journal of Travel Research.
Penn, A. S., C. J. K. Knight, D. Lloyd, D. Avitabile, K. Kok, F. Schiller, A. Woodward, A. Druckman and L. Basson (2013). "Participatory Development and Analysis of a Fuzzy Cognitive Map of the Establishment of a Bio-based Economy in the Humber Region." PLoS One 8(11):):e78319 2013.
Chitnis, M., S. Sorrell, A. Druckman, S. K. Firth and T. Jackson (2013). "Turning lights into flights: Estimating direct and indirect rebound effects for UK households." Energy Policy 55: 234–250.
Bradley, P., A. Druckman and T. Jackson (2013). "The Development of Commercial Local Area Resource and Emissions Modelling – navigating towards new perspectives and applications." Journal of Cleaner Production 42: 241-253.
Druckman, A., I. Buck, B. Hayward and T. Jackson (2012). "Time, gender and carbon: A study of the carbon implications of British adults' use of time." Ecological Economics 84: 153-163.
Chitnis, M., A. Druckman, L. C. Hunt, T. Jackson and S. Milne (2012). "Forecasting scenarios for UK household expenditure and associated GHG emissions: Outlook to 2030." Ecological Economics 84: 129-141.
Druckman, A., M. Chitnis, S. Sorrell and T. Jackson (2011). "Missing carbon reductions? Exploring rebound and backfire effects in UK households" Energy Policy 39: 3572–3581.
Druckman, A. and T. Jackson, 2010. "The bare necessities: how much household carbon do we really need?" Ecological Economics 69(9): 1794–1804.
Druckman, A. and T. Jackson (2009). "The carbon footprint of UK households 1990-2004: a socio-economically disaggregated, quasi-multiregional input-output model." Ecological Economics 68 (7): 2066–2077.
Druckman, A. and T. Jackson (2008). "Household energy consumption in the UK: a highly geographically and socio-economically disaggregated model." Energy Policy 36(8): 3177– 3182.


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Superannuation & Financial Services
Brief Summary of Superannuation changes 2017/2018
From 1 July 2017 there were substantial changes to superannuation in Australia which may affect your superannuation and retirement plans for the 2017/2018 year, and the impact in future years nay need to be considered?
A summary of the latest superannuation changes, which took effect from the start of the 2017/2018 year, is set out below.
Annual concessional (before-tax) contributions cap reduced to $25,000.
Expansion of tax-deductible super contributions to all Australians.
Annual non-concessional (after-tax) contributions cap reduced to $100,000.
Increase in income threshold for spouse superannuation contributions tax offset to $37,000 (and $40,000)
Low Income Superannuation Tax Offset replaces LISC.
Introduction of the concept Total Superannuation Balance.
Introduction of a $1.6 million transfer balance cap.
Removal of tax exemption for transition-to-retirement pensions (TRIPs).
Superannuation Tax increase for some Australians: 30% tax on concessional (before-tax) super contributions for high income earners.
Preservation age now currently at least 57 years.
Right to receive Age Pension currently increases to at least 65.5 years.
SMSF trustees face bigger penalties (from 2017/2018 year).
Introduction of First Home Super Saver Scheme.
Removal of option to treat a pension payment as a lump sum payment, for tax purposes.
Removal of anti-detriment provisions.
Extension of tax exemption for other types of retirement products.
Non-super change: Delivery of personal income tax cuts for individuals.
Downsizing. As from 1 July 2018 the government has introduced an incentive for over-65s to downsize their homes, and make super contributions up to $300,000, outside the usual non-concessional (after-tax) contributions cap (for more information,.
Age Pension changes. Highly significant change to the retirement plans of Australians with super savings, is the introduction of changes to Age Pension assets test since January 2017. Rather than losing $1.50 for every $1,000 over the full Age Pension threshold as the current test applies, instead, since January 2017 a retiree loses $3.00 for every $1,000 of assets over the full Age Pension threshold.
Please contact us should you require further explanation or assistance.
For a more detailed explanation you can also refer to the ATO website.
Gregory Asher Sernack
FSL License Number 484657
Level 2 Unit 10 33 Kinsellas Drive
LANE COVE NSW 2066
Gregory Asher Sernack. MIPA, M.Comm, IPA.
Gregory Sernack Financial Services is a personalized financial services practice run solely by the principal, Gregory Asher Sernack, a CERTIFIED PUBLIC ACCOUNTANT and member of the Australian Institute of Public Accountants, holder of a Master of Commerce degree and an Australian Financial Services License No 484657.Gregory Sernack is a member of the Financial Planning Institute and the Financial Ombudsmen Services.The holding of this financial services license required meeting stringent statutory requirements regulated by the Australian Investment and Securities Commission. We are somewhat unique in that we provide therefore not only accounting but also financial services.
TO HAVE OR HAVE NOT – SMSF
TO HAVE OR HAVE NOT-
A Self Managed Superannuation Fund (SMSF)
According to the Australian Taxation Office (ATO) up to the end of September 2016, there were 581,736 SMSFs in existence, a 23% increase since June 2012.
There are just 42 industry funds and 39 public sector funds that between them account for $831 billion in funds under management or 40 per cent of all super. On top of that there are 142 independent retail funds managing $545 billion, 26 per cent of all super, and then 579,550 SMSFs that manage $624 billion, 30 per cent of all super.(SMH Nov 2016.)
You must appoint a trustee/trustees and be subject to a trust deed.
Trustee structure options:
Corporate trustee – a company acts as the trustee and each member is a director. This structure allows simpler recording and registering of assets, providing administration efficiencies and flexibility in membership. Company establishment and ongoing fees are applicable with this structure.
Individual trustee – each member is appointed as a trustee, with a minimum of two trustees.
An SMSF is a private superannuation fund, regulated by the Australian Taxation Office (ATO), that you manage yourself. SMSFs can have up to four members. All members must be trustees (or directors if there is a corporate trustee) and are responsible for decisions made about the fund and compliance with relevant laws. Family Super Fund is an option.
An SMSF is a legal tax structure with the sole purpose of providing for your retirement. SMSFs operate under similar rules and restrictions as ordinary super funds. As a trustee you must:
Carry out the role of trustee or director, which imposes important legal obligations on you
Set and follow an investment strategy that is appropriate for your risk tolerance and is likely to meet your retirement needs
Have the financial experience and skills to make sound investment decisions
Have enough time to research investments and manage the fund
Budget for ongoing expenses such as professional accounting, tax, audit, legal and financial advice
Keep comprehensive records and arrange an annual audit by an approved SMSF auditor
Organise insurance, including income protection and total and permanent disability cover for super fund members
Use the money only to provide retirement benefits.
Trustees Responsibility.
If you decide to set up an SMSF as Trustee, you are personally liable for all the decisions made by the fund – even if you get help from a professional or another member makes the decision.
Therefore it is essential that you have the support of professionals to help you manage your SMSF.
ADVANTAGES OF A SMSF
An advantage or disadvantage of operating a SMSF must be based on individual circumstances. Having a SMSF is not for everybody.
SMSF gives you total control and opportunity for diversification of your Super by allowing you to choose where you invest your Super Benefit however you must develop an appropriate Investment Strategy. SMSF can invest in a wide range of investments e.g Term Deposits, Australian & International Shares, Residential & Commercial Property. You can create your own trust deed terms in regards to your spouse and beneficiaries and through death benefit nominations. A SMSF may invest in Residential & Commercial Property through related party or through lenders in limited recourse borrowing arrangement.
Save on fees. An SMSF can also be the most cost effective type of Superannuation Fund however it is generally accepted that a minimum balance of $300,000 is preferred.Consolidate 4 members' Super in one SMSF to reduce the average fee per member to run an SMSF. Costs of administration are generally consistent over the years even though your investment grows.
Accumulation and Pension Funds. With Retail and Industry Funds your benefit is typically invested separately in a Pension or an Accumulation Account. An SMSF is a Pension and Accumulation Funds in one. You can commence a Pension and continue contributing to the same SMSF. There is no need to split your Super Benefit into multiple Funds. You may commence a Transition to Retirement Pension after 55 years that can provide tax free income .
You can make In Specie contributions by the transfer of assets from your personal name to an SMSF. This may allow you to consolidate your Family Assets under the one SMSF tax advantaged umbrella however taxation and capital gains tax issues should be considered.
Tax Concessions. SMSF funds are taxed at 15% and are able to claim tax credits from franked dividends unlike companies. If a fund is in the pension phase, the tax credit is refundable. If the fund is in the Pension phase all income is tax free in retirement unlike ordinary tax payers who pay tax over the concessional amount of $18,200.00. The amount of Capital Gains Tax is subject to a 33.333% equivalent to a 10% capital gain tax. Members who meet the conditions of release/retirement/pension phase after reaching 60 years receive their income tax free.
7.Small Business Concessions. You may utilise super rules which permit SMSF's to invest in business real property either directly in commercial property or through non geared Unit Trusts or warrant trusts and lease back the property to a related party.
SMSF and Spouse contributions. You have the opportunity to even out superannuation balance between spouses by splitting the lower of 85% of the concessional contribution cap.
Advantages of Superannuation Contributions generally-
You may claim as a personal tax deductions from 1st July 2017 for personal superannuation contributions up to the maximum limit to your SMSF however this is not exclusive to SMSF nor is the opportunity to make salary sacrifice arrangements with your employers to provide for your retirement.
You may also claim insurance deductions for life cover, total and permanent disability, salary continuation etc through the fund that you could not claim personally.
Re-contribution Strategies. You may also maximise the tax free component of your SMSF balance for estate planning purposes by recontributing your balance in your SMSF in the retirement phase.
DISADVANTAGES OF A SMSF
1.Ongoing time Commitment. There is the time cost of preparing and signing documents as well as managing investments. An administration service would reduce this time commitment.
2.Non-Compliance Risk. Risk of prosecution of the trustees individually, tax penalties and trustees are held to be personally liable. An administration service would reduce this risk of non-compliance.
Ongoing Costs. Superannuation funds with small balances may find the ongoing costs of running a SMSF prohibitive otherwise a retail superannuation fund may be preferred. There is no national compensation scheme or complaints tribunal for losses, matters are heard by the courts, losses however can be carried forward and used to reduce future tax liabilities. Trustees must manage a SMSF in accordance with the SMSF Investment strategy to provide for the future retirement of members or their beneficiaries. Trustees must ensure that there is sufficient liquidity so that the SMSF may meet its debts as they fall due.
Breach of Rules. Members and the trustees cannot breach the In-House rules, must meet the sole purpose test at all times and not use SMSF assets for their personal use or benefit.
Keeping current with laws of precedent and regulations. An administration service should keep the trustees informed, update documents and reduce the risk of non-compliance.
Consistency with life goals and ambitions and personal estate. Our individual circumstances, needs and wants are all different and any changes should be consistent with life goals and ambitions and with any intentions regarding personal estates. A solid informed discussion and seeking the advice of a licensed ASIC financial service provider should greatly assist in allowing individuals to make determinations.
What Superannuation Rules Remain the same for 2017-2018 Financial Years.
The rules of the Australian superannuation system that remain unchanged for the 2017/2018 financial year are detailed below.
Superannuation Guarantee (SG) rate at 9.5%SG rules have not changed for the 2017/2018 year. Under the SG Laws ,a employer must make compulsory superannuation contributions for the benefit of employees, these contributions will start to increase over time but remains in place until 30th June 2021.
A employer has to contribute the equivalent of 9.5 per cent of an employee's ordinary time earnings to an employee's super fund and will increase to 10 per cent for the 2021/2022 year, and gradually increase to 12 per cent from July 2025.
Super fund investment earnings still taxed at 15% which is a tax effective alternative for Australians paying higher rates of tax on personal earnings but since 1 July 2017 the government has imposed a cap on the value of assets that you may take into retirement phase and that transfer balance cap is $1.6 million. Super benefits for over-60s remain tax-free except when an individual belongs to certain older public sector funds and the individual receives a benefit from an untaxed source:
Concessional Tax Treatment. If you're aged under 60 years but you have reached your preservation age, the taxable component of your super benefit payments from a taxed source will continue to receive concessional tax treatment, in the form of a 15 per cent pension tax offset for the taxable component of super pension payments, and a tax-free threshold for lump sum payments.
Work test for over-65s remains . if a person aged 65 years or over wishes to make a super contribution, then they must work 40 hours in a 30-day period in the financial year in which he or she plans to make the super contribution.
Splitting Contributions. You can still split my super benefits with your spouse.
The new Low Income Superannuation Tax Offset (formerly Low Income Super Contribution) continues but for lower-income earners, the ATO continues to pay the Low Income Super Contribution, which consists of a a refund of contributions tax 15% into an individual's super account. If you earn less than $37,000 and concessional contributions are paid into your super account, either by your employer or yourself, you can expect a refund of up to $500 a year for the contributions tax deducted from the super contributions. The threshold of $37,000 applies to your 'adjusted taxable income', which includes non-SG concessional contributions, net investment losses and several other items.
Government Co Contributions for Concessional Contributions. If your total income is less than $51,813 for the 2017/2018 year, and you make a non-concessional contribution to your super fund, the federal government will make a tax-free co-contribution to your super account. The federal government will pay you 50 cents for each dollar you contribute to your super fund in after-tax dollars, subject to you also satisfying a work test and assuming you're under the age of 71. The maximum co-contribution of $500, on a $1,000 after-tax contribution, is payable if your total income is less than $36,813 for the 2017/2018 year.
Tax treatment of death benefits is similar, in most cases. The tax treatment of death benefits is unchanged from previous financial years, with dependants under the tax laws e.g spouses and children under the age of 18 will continuing to receive death benefits free of tax, and non-dependants e.g financially independent adult children liable for a 15% tax on the taxable component of the death benefit.
Gregory Sernack is licensed to provide advice under a Limited Australian Financial Services License (AFSL) as a recognised public accountant to give general advice for Financial Planning and Superannuation. Information provided is of a general nature and is based on factual information and is not intended to imply a recommendation or opinion about a financial product or course of action..
Please be advised that (a) that the advice has been prepared without taking into account clients objectives, financial situation or needs; (b) the client should, therefore, consider the appropriateness of the advice, in light of their own objectives, financial situation or needs, before acting on the advice; and (c) the advice does not relate to the acquisition, or possible acquisition, of a particular financial product. If the client is considering a particular product, the client should obtain a Product Disclosure Statement (PDS) (if required) relating to the product and consider the PDS before making any decision about whether to acquire the product: s949A (2).
Your Total Superannuation Balance
April 2018 Information Guide No 1.
Individuals as part of Tax effective retirement planning will need to monitor their Total Superannuation Balance (TSB) as obligations and rights are affected.
The total superannuation balance (TSB) came into effect on 1 July 2017. Many superannuation obligations and rights depend on a member's TSB which is generally accepted as the total amount a person has in all Australian superannuation funds whether in the pension phase and accumulation phase. This news update is intended as a general information guide only and individuals should make their own enquiries. The ATO website also has further details.
Eligibility for the five-year carry forward of unused concessional contributions cap where TSB less than $500,000.
It is suggested that if an individual's total superannuation balance just before the start of the relevant financial year is less than $500,000, they may be able to access concessional contributions not previously fully utilised and increase concessional contributions for one or more of the previous five financial years. Refer s 291-20 of the Income Tax Assessment Act 1997 (ITAA 1997).
The $500,000 figure is not subject to indexation and is the cap amount.
Self-managed superannuation fund (SMSF) event-based reporting TSB concession less than $1,000,000 TSB.
SMSFs are not be required to report under the Australian Taxation Office's ('ATO's') transfer balance account report ('TBAR') regime on a compulsory basis until 1 July 2018 as advised by the ATO. SMSFs may wish to commence voluntary reporting earlier. The ATO administrative concession, the TBAR reporting frequency that applies to SMSFs paying existing before 1st July 2017 retirement phase pensions depends on the TSB of the fund members. The guideline is as follows-
SMSFs that only have members with a TSB of less than $1,000,000 report events at the same time that the SMSF lodges its annual return; or
SMSFs that have a member or members with a TSB of $1,000,000 or more will be required to report events impacting their members' TBA within 28 days after the end of the quarter in which the event occurs.
The frequency also applies after 1 July 2017 where retirement phase pensions start after that date. A SMSF's reporting frequency does not change once it has been locked into a particular reporting cycle unless the TSB exceeds the $1,000,000.
Bringing forward of an individual's non-concessional contributions (NCCs) cap $1,400,00 and $1,500,000.
Individuals under the age of 65 who are considering triggering a bring forward of their NCCs should check that they satisfy the additional TSB eligibility criteria in s 292-85(3) of the IT AA 1997.
These criteria are broadly summarised as follows:
The individual's NCCs for the first year must exceed the general NCCs cap for that year. For example, the individual's NCCs for FY2018 must exceed $100,000;
Immediately before the start of the first year, the individual's total superannuation balance (TSB) does not equal nor exceed the general transfer balance cap (TBC) for the first year. For FY2018, the general TBC is $1,600,000, and this amount will be subject to indexation in later FYs;
The individual is under 65 years at any time in the first year;
The individual's NCCs cap for the first year does not constitute a second year or third year of a 'bring forward' of the individual's NCCs cap that was previously triggered; and
The difference (also known as the first year cap space) between the general TBC for the first year and the individual's TSB immediately before the start of the first year exceeds the general NCCs cap for the first year. For example, assuming FY2018 is the first year, the difference between $1,600,000 and the individual's TSB immediately before the start of FY2018 must exceed $100,000 in order for the individual to be eligible to trigger a 'bring forward' of their NCCs.
Once these criteria are satisfied, an individual's TSB immediately before the start of the first year determines whether they will be able to 'bring forward' between two or three years' worth of the annual NCCs cap. In order to 'bring forward' the maximum amount of three years' worth of the annual NCCs cap, the difference between the general transfer balance cap ('TBC') and the individual's TSB at the test time must exceed an amount equal to twice the annual NCCs cap.
Thus if an individual wishes to trigger a 'bring forward' period of three years starting from FY18, the difference between the general TBC of $1,600,000 and the individual's TSB must be below $1,400,000. If the individual's TSB at the test time exceeds $1,400,000 but remains below $1,500,000, the individual will only be able to trigger a 'bring forward' period of two years $200,000.
The carry forward cap $100,000 is not currently subject to indexation
Disregarded small fund assets less than $1,600,000.
Effective as from 1 July 2017, SMSFs and small APRA funds will be precluded from using the segregated method to claim except income in certain circumstances. Section 295-387 of the ITAA 1997 sets out the criteria for this limitation applying and it is known as the disregarded small fund assets rule. The segregated method allows certain assets to be nominated as retirement assets when calculating exempt current pension income. One of the criteria for the rule is that a small fund member has a TSB that exceeds $1,600,000 just before the start of the income year where the fund has at least one retirement phase member. Under the rule, the fund would be required to apply the unsegregated method for calculating its exempt current pension income in the following income year.
The $1,600,000 threshold is not subject to indexation in these circumstances.
Making an NCC if the $1,600,000 threshold is exceeded.
If an individual's TSB immediately before the start of FY2018 equals or exceeds $1,600,000, then they cannot make any NCCs for FY18 without triggering the excess NCC regime and exceeding the $1,600,000 threshhold.
The $1,600,000 threshold is subject to indexation due to the general rules indexation rules that apply to the TBC currently $1,600,000.
Offset spouse contribution
Section 290-230 of the ITAA 1997 sets out the criteria for when an individual is entitled to a tax offset for making an NCC to a spouse's nominated superannuation fund if, immediately before the start of the FY of the contribution, their spouse's TSB equals or exceeds the general TSB $1,600,000, then the individual is not entitled to a tax offset for a contribution made to a superannuation fund for their spouse in FY18.
The $1,600,000 threshold is subject to indexation due to the general indexation rules that apply to the general TBC.
Government co-contribution in respect of low income earners
The eligibility for the government co-contribution is set out in S6 of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 sets out the criteria .One of the criterion is that immediately before the start of that FY, the individual's TSB is less than the general TBC for that FY currently at $1,600,000.
In Summary-
At times a complex area of law, and where in doubt, expert advice should be obtained.
Gregory Asher Sernack. M Comm MIPA AFPA AFSL.
Superannuation rates and thresholds for 2018-19 April 2018
Information Guide No 2.
Contribution caps
The CGT cap amount for non-concessional contributions is $1.480m for 2018-19 (up from $1.445m).
The concessional contributions cap is $25,000 for 2018-19 (unchanged from 2017-18). As the concessional cap is now only indexed in $2,500 increments on the Australian weekly ordinary time earnings indexation factor, it is not expected to increase to $27,500 until 2023.
The non-concessional contributions cap (which is set at 4 times the concessional cap) is also unchanged at $100,000 for 2018-19 (or $300,000 under the bring-forward rule over 3 years).
Super guarantee
While the super guarantee is frozen at 9.5% until 1 July 2021, the "maximum contribution base" will rise to $54,030 per quarter from 2018-19 (up from $52,760 for 2017-18). An employer is not required to provide the minimum super guarantee support for that part of an employee's ordinary time earnings (OTE) above the quarterly maximum contribution base (ie $54,030 for 2018-19). This quarterly maximum represents a per annum equivalent of $216,120 for 2018-19.
Co-contributions
The Government co-contribution "lower income threshold" is $37,697 for 2018-19 (up from $36,813 for 2017-18); the "higher income threshold" is $52,697 (up from $51,813).
Super benefits
The following indexed thresholds apply for 2018-19:
superannuation lump sum low rate cap – $205,000 (up from $200,000).
untaxed plan cap – $1.480m (up from $1.445m).
ETP cap amount – $205,000 (up from $200,000).
genuine redundancy and early retirement payments – tax-free amounts: base amount – $10,399 (up from $10,155); service amount – $5,200 (up from $5,078).
Pension cap
The general transfer balance cap will remain at $1.6m for 2018-19 (unchanged from 2017-18). This also means that the "defined benefit income cap" of $100,000 pa is unchanged for 2018-19. Likewise, the "total superannuation balance" threshold of $1.6m is unchanged for 2018-19.
First home super withholding tax and downsizer contributions.
Regulations have been registered to enable super funds to accept "downsizer contributions" and prescribe a withholding tax rate of 17% for amounts released under the First Home Super Saver (FHSS) Scheme.
First home buyers are permitted to withdraw super contributions (made from 1 July 2017) to pay for a first home deposit. The scheme allows first home contributions up to $15,000 per year (and $30,000 in total), subject to the contribution caps. Withdrawals from 1 July 2018 are taxed at marginal rates less a 30% offset. If the ATO cannot make an estimate of the individual's marginal tax rate, the regulations require the Commissioner to withhold 17% of the assessable FHSS released amount. Any difference in the amount withheld and the actual tax liability will be refunded through the assessment process.
The regulations also amend the contribution rules in the SIS Regs to enable super funds to accept downsizer contributions from individuals aged 65 and older who do not otherwise satisfy the work test (or are 75). Eligible individuals can make additional non-concessional contributions up to $300,000 from the proceeds of selling their home where the contract is entered into on or after 1 July 2018.
Information provided by the Institute of Public Accountants15th March 2018.
Gregory Asher Sernack. M Comm MIPA AFPA AFSL
Super Contributions claimed as a tax deduction update to regulations for the 2017-2018 year
Please be aware that personal super contributions claimed as an income tax deduction count towards the concessional contribution cap of $25,000 for 2017/18.
Thus if you earnt $100,000 for 2017/2018, your employer will contribute $9,500 to your nominated superannuation fund leaving $15,500 maximum amount that can be claimed as an income tax deduction to avoid exceeding the cap and incurring penalties.
This is because your cap also includes contributions made by your employer such as employer contributions for super guarantee (SGL) purposes or under salary sacrifice agreements.
Non-concessional contributions can still be made up to $100,000 for 2017/2018 but cannot be claimed as tax deductions.
Gregory Asher Sernack. M.Comm, MIPA AFPA AFSL
Binding death nominations risks
Following a spate of recent disputes involving invalid death benefit nominations, one technical expert is urging SMSFs to carefully review the processes set out in their deed for making a valid nomination.
Speaking in a recent webinar in early February 2018, Smarter SMSF chief executive Aaron Dunn said there have been a number of cases, including Cantor Management Services Pty Ltd v Booth [2017] SASCFC 122, where simple processes required for making a valid nomination have come under close scrutiny, particularly where the rules of the fund require the nomination to be accepted by the trustee.
While SMSF practitioners and trustees tend to now follow the schedule in the back of the deed rather than getting a template which posed significant problems over the past few years, Mr Dunn said they also need to carefully check what is required in the governing rules of the fund for the nomination to be valid.
"Does it require the nomination to be accepted before it becomes valid? If it says it needs to be accepted, then we need a trustee minute resolution written by the trustees that notes that they've received the nomination, and that they've accepted that," Mr Dunn explained.
"Now if it doesn't require that, then it becomes automatically accepted once the member has completed it."
With the downsizer contributions now legislated, this will provide some practitioners with an opportunity to discuss making changes to the deed with clients, he said, as some deeds will require changes in order for the fund to be able to accept the downsizer contributions.
"So as you're going through deed updates, I would strongly recommend looking at your processes and being consistent with what you're doing and how you do it, and aligning everything back to the fund's deed," said Mr Dunn.
Accounting, Administration, Superannuation
SUPERANNUATION UPDATES
EVENTS BASED REPORTING
After detailed consultation with the self-managed super fund (SMSF) sector, the ATO announced today that its implementation of SMSF event-based reporting from 1 July 2018 will be limited to those SMSFs with members with total superannuation account balances of $1 million or more. 9th November 2017.
Event-Based Reporting was introduced to control and regulate movements within a SMSF and in particular to control the excess balance transfer cap currently set as $1,600,000.00 from 1st July 2017 in order that income from Accumulated Funds be properly taxed at the current rate of 15% in excess of the cap and otherwise. The monitoring of all movements within SMSF will therefore be subject to possible closer scrutiny by the controlling body the ATO.
If a fund has any one member balance in excess of $1 million it must report on all members
From the 1st July 2018, those SMSF that have any members with the total superannuation account balances of $1 million or more will be required to report events impacting members balances within 28 days after the end of the ensuing quarter.
The test date starts as from 1st July 2017 for members with existing pensions and the 30th June immediately prior to the commencement of a new pension income stream.
Those trustees that are using web based accounting programmes will find meeting these requirements a lot easier and without such programmes will be virtually impossible and extremely difficult. Your accountants assistance may be required. Web based programmes can also be linked directly with online event based reporting.
Useful newsite
www.smsfadviser.com
Treatise on buying or transferring of a business real property into a self-managed superannuation fund (SMSF) AND as an In Specie non-concessional contribution.
I have detailed a general advice information statement relevant to buying or transferring of a business real property into a self-managed superannuation fund (SMSF) AND as an In Specie non-concessional contribution and I make no specific recommendation allowing the individual Trustee to determine what is the best course of action to suit the Funds Investment Strategy and in compliance with regulations. Nor is the statement to be considered exhaustive of all implications and the Trustee should make their own enquiries with the relevant authorities and as to legislation applicable.
A person may transfer real property from their sole name to joint ownership with their spouse without incurring stamp duty on the transfer
Business Real Property is defined Section 66 of the SIS Act to mean property used "wholly and exclusively in one or more businesses (whether carried on by the entity or not)" where it is:
(a) any freehold or leasehold interest of the entity in real property; or
(b) any interest of the entity in Crown land, other than a leasehold interest, being an interest that is capable of assignment or transfer.
Section 71 the SISA deems assets leased to a related party to be an in-house asset, with the resulting restrictions and potential penalties. However this doesn't apply if, among the other exceptions, the fund is an SMSF and the asset is:
Real property subject to a lease, or to a lease arrangement enforceable by legal proceedings, between a trustee of the fund and a related party of the fund, if, throughout the term of the lease or lease arrangement, the property is business real property of the fund.
IN SPECIE
A contribution to a SMSF by way of an In Specie contribution is based on title of ownership. The value and the determination of the contribution is based on individual circumstances of members. The In Specie contribution is normally treated as a non-concessional contribution to the individual members Superannuation accounts within a SMSF and must be made within the prescribed limits regarding non-concessional contributions to avoid penalties as previously advised.
A person may transfer property from their sole name to joint ownership with their spouse without incurring stamp duty on the transfer. A transfer of a share to a spouse or defacto partner is not liable to stamp duty where a number of conditions can be met, but the transfer must be marked by the Office of Sate Revenue (OSR) accompanied by a statutory declaration that the conditions have been met. (i.e., no monetary consideration, complying superannuation fund, no change in beneficial ownership).
Any business real property that is transferred under the In Specie arrangement must comply with Section 109 of the Superannuation Industry (Supervision) Act. This section requires that all investment transactions of an SMSF be made on an arm's length basis.
An independent valuation of the property is required.
A rental appraisal report from a qualified real estate agent is required if the property is to be leased (e.g. back to a client's business) at fair market value
A contract of sale for real estate is prepared along with a vendor statement.
A lease is also prepared for lease back to a business at fair market value.
A landlord's disclosure statement is required.
Each individual situation will bring to light other considerations in regards to legal contingencies in the In Specie transfer of property and in order to meet compliance legally it is highly recommended that a qualified legal adviser ideally experienced in In Specie contributions be consulted and that any proposed lender be approached well beforehand so that the lending resources of the lender as an authorised licensed financial services adviser are applied to act in accordance with the Superannuation Industry (Supervision) Act.
CAPITAL GAIN IMPLICATIONS
Capital Gain will need to be assessed based on the difference between the acquisition cost and fair current value.
Original purchase documents will need to be consulted.
If the property is sold for less than the market value, the difference is treated as an In Specie contribution. If transferred only and not sold, the entire contribution is assessed as an asset and an In Specie contribution for which no Stamp Duty should be payable under Section 41(1) of the Duties Act apart from perhaps the nominal fee of $50 depending on circumstances.
The implication of a capital gain can be reduced by using the small business Capital Gains Tax (CGT) tax concession.
Properties owned for less than twelve months are not subject to the 50% Capital Gain discount however the Retirement Exemption or 15 year exemption could be claimed provided either that the taxpayer satisfies the Net Asset Value Test that the combined assets of all entities do not exceed $6 million(excluding main residence, superannuation holdings etc) or that the Small Business or turnover test applies, that the taxpayer/s carrying on a business have an aggravated turnover of less than $2 million.
15 Year Exemption-To use the 15 year exemption, the property must have been owned for 15 years and the owner over 55 years.
Retirement Exemption-There is a CGT exemption on the sale of an active business asset, up to a lifetime limit of $500,000 per person. If the owners are under 55, money from the disposal of the asset must be paid into a complying superannuation fund or a retirement savings account to be CGT exempt. This will reduce the capital taxable gain to Nil if $1 million.
Ownership can be transferred into a SMSF by making an In Specie contribution equal to the market value of the business property of which by election part of the capital gain is treated as CGT exemption amount of the Retirement Exemption and the balance counted towards the non-concessional cap of $180,000 per year, per person over three years or one year at $540,000 per person under the Bring-forward rules.
An exchange of funds could take place to the business property owners from the SMSF of any difference between what is claimed as an In Specie contribution and the market value. Alternately any funds in the SMSF could be invested as required by the Trustees in other real business property or suitable investments in accordance with the Funds Investment Strategy.
GST IMPLICATIONS
Ideally as ownership is under the sole or joint names of the individual owners, there should be no GST implications as the owners make the transfer as a non- taxable supply (In Specie) and also the going concern exemption applies.
The following is an extract from the ATO WEBSITE
You may be able to treat your sale as a GST-free supply of a going concern.
If you sell property as part of a GST-free sale of a going concern:
you're not liable for GST on the sale
the seller and the purchaser may be able to claim GST on other expenses that relate to selling and buying the property – such as the GST in solicitors' fees.
A sale of a going concern is GST-free if all of the following apply:
payment is made for the supply
the purchaser is registered (or required to be registered) for GST
the buyer and seller have agreed in writing that the sale is of a going concern
the supplier supplies all things necessary for the continued operation of the business
the supplier carries on the business until the day of supply.
Property that is part of a sale of a going concern can include:
the premises, together with the assets and operating structure of the business
a fully tenanted building, where the property and all leases, agreements and covenants are included in the sale
Any SMSF buying under these arrangements should be registered for GST.
As the SMSF becomes a landlord, should the rental income exceed $75,000 it is prescribed that the SMSF register for GST and have the obligation to charge GST as a taxable supply to claim GST INPUTS for a commercial property as opposed to the restrictions for residential property investment for which GST cannot be applied. Thus any related costs for residential property are not claimable for the GST component by BAS but instead the total cost is an allowable deduction inclusive of GST and the rental collected GST excluded as no taxable supply.
NON CONCESSIONAL CONTRIBUTION CAPS
The market value of the property will determine each members SMSF non concessional contribution limits in regards to meeting the cap limits of $180,000 per member per year of members under 65 years or under the Bring-forward rules a maximum of $540,000 over the proceeding three years and great care must be taken not to exceed those limits to avoid penalties. This amount is dependent on whether the CGT exemption applies.
Finance should be assessed based on what a finance lender is prepared to lend against the business real property asset. Alternately a related party could lend to the SMSF. In either case the process requires compliance with Limited Recourse Borrowing( LRB) arrangements.
A SMSF cannot acquire a business real property that has an existing charge or loan against the property.
If any charges do exist a lender would be approached so that any encumbrances are released or otherwise extinguish any related debt by other arrangements. Any finance required as to Real Business property introduced requires a separate LRB arrangement per property.
As previously explained once all the pre-conditions required prior to the In Specie transfer are met, then the requirement of the Limited Recourse Borrowing arrangements come into force as explained in my previous advice in regards to purchasing an Investment Property through a SMSF for each individual asset or property.
CHANGES IN LEGISLATION
Always at risk is what legislation changes are passed and what the newly elected Federal Government current superannuation proposals have of being successfully passed through the upper and lower houses and what changes may be negotiated in the legislative process until passed and any possible impact these changes may have on an indeterminable future.
Ist January 2018.
AFSL Information Guide


Pago Pago, AMERICAN SAMOA — In an interview with Samoa News yesterday, writer and director of the new Pacific film Hibiscus & Ruthless, Stallone Vaiaoga-Ioasa said having the cast and crew "on the ground" in American Samoa is important for the film's debut, because people want to be able to actually meet, touch, and speak to the actors. "It's rare to have Polynesian people on screen," he said, adding that actors are usually out of reach or distant but having them within arm's reach is 'very special'.
He indicated that several people — specifically the elderly — have informed them that they plan to head to the theater for the premier of the film tonight, and this will be their first time at the movies.
"To have Samoan people, acting in a film that portrays the Samoan way of life — and the problems we encounter — being played out in a movie, makes people want to come out and watch," the director said. "This is us — being able to tell our own stories."
The entourage, all from New Zealand, arrived Wednesday morning and they will be departing the territory tomorrow, en route to Hawai'i.
The promotional tour has already taken the film to Australia, New Zealand, Samoa, and now American Samoa, with Hawai'i and the US mainland on the itinerary.
Vaiaoga-Ioasa said the overwhelming response from American Samoa during the debut of Three Wise Cousins is what made the decision to bring this second film to the territory, an easy one.
"After Three Wise Cousins, it was a given that we were going to return," he said with a smile.
Unlike Three Wise Cousins, where the cast was finalized by a 'shoulder tap', the cast for Hibiscus and Ruthless had to go through auditions. "We had to pick the right people to play the parts."
The film is rated PG-13 and has been described as a 'family-oriented' film that portrays life as a Samoan in an "authentic way."
"The goal is to capture the audience by creating something that everyone can relate to," Vaiaoga-Ioasa said. "It's very real as far as the storyline but it's not serious to where people will be leaving the theater crying. There will be lots of laughter."
The film is set to be screened in the Aloha State June 8.
Hibiscus & Ruthless follows childhood friends, Hibiscus and Ruth who are in their last year of University. Hibiscus lives under her mothers strict rules of no going out and no boyfriends and this gets put to the test when guys start to ask her out. Finding herself unsure of what to do, she turns to her friend Ruth to help her get through to graduation while keeping everyone including herself happy. It's a film with a lot of heart and honesty wrapped in a whole heap of laughter.
Tickets for the Preview Screening are available online via the Regal Cinemas' website and over the counter.
About M2S1 Films: M2S1 Films is a production company founded by Stallone Vaiaoga-Ioasa. Its first feature film was Three Wise Cousins, which was released worldwide in 2015. Proceeds from Three Wise Cousins went to funding Hibiscus & Ruthless. M2S1 stands for Measure Twice, Shoot Once.


They were joined at the event's second birthday on Saturday morning by over 250 additional runners who were taking part.
The team manned a stall where they helped to spread the message that fostering can transform lives; a couple of members also took part in the run.
Individuals or families who foster for Tameside Council will receive full training, support and an allowance. There's a variety of opportunities for carers which range from emergency and respite care to long-term placements. These can be fitted around work and other commitments.
Cllr Oliver Ryan, Tameside Council Executive Member for Children's Services, said: "We're delighted to be continuing this great partnership with Hyde parkrun, especially on a special day for the event.
"Stable and loving foster homes are the best place for the majority of children in our care and our fantastic fostering team play a vital role in this. They make sure we have well trained and supported fosters carers who would be a good fit with our children and young people.
Tameside foster carer Phil Allen also came along to support the initiative and take part in the race with the other runners.
Hyde parkrun is free and held every Saturday morning at 9am in Hyde Park. The timed 5k event is open to all no matter the age and ability and is organised entirely by volunteers. More information is available on their website www.parkrun.org.uk/hyde.
For more information on fostering and to find out how you could support and child or young person please call 0161 368 8865 or visit www.tameside.gov.uk/fostering.


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Summer reading, Vermont style: Books by, for and about people in the Green Mountain State
Vermont is known for its high concentration of authors; these books by, for and about Vermonters are out just in time for summer-reading season
Summer reading, Vermont style: Books by, for and about people in the Green Mountain State Vermont is known for its high concentration of authors; these books by, for and about Vermonters are out just in time for summer-reading season Check out this story on burlingtonfreepress.com: https://www.burlingtonfreepress.com/story/entertainment/2019/06/27/summer-reading-vermont-books-authors/1509171001/
Brent Hallenbeck, Burlington Free Press Published 6:00 a.m. ET June 27, 2019
It's summer-reading season and plenty of Vermont-related books that have come out in the past few months are waiting to be read. (Photo: BRENT HALLENBECK/FREE PRESS)
Planning to hang out on a lakefront beach this summer? Maybe you have a weekend camping trip in mind. Or maybe you just want to spend some time relaxing on a bench in a park or a chair on your lawn just to enjoy a nice summer breeze.
Arts scene: Things to do in July in Vermont
Music: Summer is coming to Vermont (really!), and so are these outdoor concerts
Any or all of those activities could be improved with a book in your hands — even better, a book by a Vermonter or about Vermont. The Burlington Free Press has compiled a list of books with a Vermont connection that have been released in the first half of 2019 or will be published before summer is over. Put on your sunscreen and your reading glasses and take in some of these titles.
Jennifer McMahon, "The Invited" – The Montpelier author whose "The Winter People" and "Promise Not to Tell" made The New York Times Best Sellers list published her latest novel April 30. For "The Invited," McMahon tapped into her own life, using her experience building her own house in Vermont with her wife, Drea, to inspire a tale of a husband and wife who build a house on supposedly haunted Vermont land.
Jay Parini, "The Damascus Road" – The Middlebury College teacher who has written nonfiction books about Jesus turns toward fiction to look at the Apostle Paul and his influence on Christianity. "The Damascus Road," which came out April 2, is a work of historical fiction narrated by St. Paul himself as he and his sidekick, Luke, the Gospel writer, travel the countryside spreading the word and enduring hardship along the way.
Middlebury College instructor Jay Parini is the author of "The Damascus Road: A Novel of Saint Paul." (Photo: BRENT HALLENBECK/FREE PRESS)
Dave Patterson, "Soon the Light Will Be Perfect" – The Milton native who now lives in Portland, Maine, is alumnus of the Bread Loaf School of English at Middlebury College. Patterson's debut novel, published April 9, is set in his home state, as a 12-year-old boy tells a tale of one summer in rural Vermont, including his mother's cancer, his father's joblessness and his own complicated coming of age.
Thomas Christopher Greene, "The Perfect Liar" – Greene's latest novel explores a mysterious marriage and is set in a Vermont university town. The author knows all about Vermont university towns — he founded the Vermont College of Fine Arts in Montpelier in 2006 and recently announced he will step down from his post as college president next year but will remain on the school's faculty in its writing and publishing program.
Thomas Christopher Greene is stepping down next year as president of the Vermont College of Fine Arts in Montpelier. (Photo: FREE PRESS FILE)
Miciah Bay Gault, "Goodnight Stranger" – Gault, who lives with her family in Montpelier, is a professor of writing at the Vermont College of Fine Arts. Her debut novel, which will be published July 30, is set in Cape Cod and tells of a young woman struggling to reconcile her past while trying to keep her relationship with her brother as a stranger threatens to drive them apart.
Howard Norman, "The Ghost Clause" – The theme of this novel by the East Calais author echoes that of Jennifer McMahon's "The Invited" (see above). "The Ghost Clause," out July 2, is titled for a real-estate term but in this case also refers to a man who has died but continues to populate the Vermont home his wife sold to a newlywed couple.
Daniel Hecht, "On Brassard's Farm" – The latest novel for the teacher at Champlain College has a Boston woman leaving behind a mess of a life in Boston to move to the countryside in Vermont. She discovers that the "simple life" — working on a dairy farm, dealing with temperamental weather — isn't so simple, after all.
Christie K. Kelly, "The Six Gifts Part I: Secrets" – The Chittenden author delves into magical realism for her new novel. The couple at the center of "The Six Gifts," Olivia and Marco, moves to Vermont to escape problems at home, but Olivia's recurring visions lead to a cross-country journey and a search for answers.
Justin Lacche, "Redbridge, Vermont" – The former journalist turns familiar-sounding imagery into a work of fiction set in Vermont. "'Redbridge, Vermont' celebrates some of the regional legends of the area," Lacche wrote in a letter to the Burlington Free Press that accompanied his book, "as well as the uniqueness of the many communities that make up the Green Mountain State."
J.C. Myers, "Junkyard at No Town" – Myers, who lives in Calais, built his first novel around Vermont's land, language and culture. "Junkyard at No Town" follows a young college graduate in the early 1980s moving from suburban New York City to buy a junkyard in a rural Vermont village, where he encounters a cast of lively characters.
"Me Myself & Him" by Vermont author Chris Tebbetts is due for release July 9. (Photo: BRENT HALLENBECK/FREE PRESS)
Katherine Arden, "Dead Voices" – The prolific Vermont author and Middlebury College alum returns Aug. 27 with a book that might work better as a Halloween read than a late-summer story. "Dead Voices" follows three friends and their parents who are stranded in a big snowstorm at a creepy ski resort.
Ben and Penny Hewitt, "The Young Adventurer's Guide to (Almost) Everything" – The northern Vermont couple penned a book (illustrated by Luke Boushee) that gives youths hints on nearly 50 tricks of the outdoors trade. Chapters have titles such as "How to Outrun a Bear," "Tap a Maple Tree" and "Turn Turkey Feathers into a Kite (That Actually Flies)."
Ann Davila Cardinal, "Five Midnights" – The authors from the Vermont College of Fine Arts keep on coming. Cardinal, director of student recruitment at the Montpelier college and a graduate of Norwich University, set "Five Midnights" in Puerto Rico and based the story on the legend of the Caribbean boogeyman called El Cuco.
Nancy S. Remsen, "In a Twinkling" – The now-retired Burlington Free Press reporter has set aside her expertise on Vermont government for her debut novel. The story features a girl named Jennifer who finds an old ring in a wooden box that sends her back in time to view the farm life of her great-grandmother in Maine.
Dave Schneider, "The Snowy" – A South Burlington author, Schneider taps into a slice of Vermont life for his young-adult novel. "The Snowy" centers on four young ski racers intrigued by unusual tracks they encounter on a mountain who then follow those tracks only to enter a strange, alien world filled with bizarre creatures.
Kristina Rodanas, "Huck's Way Home: A Billings Farm Story" – This book is not only by a Vermont author and set in Vermont, it unfolds at a real-life location. Billings Farm & Museum is the place a week-old calf strays from within minutes of arriving before spending the next day wandering the trails and hills surrounding the Woodstock locale.
Cori McCarthy and Amy Rose Capetta, "Once & Future" – The Vermont authors take the familiar tale of King Arthur and put a new spin on it. "Once & Future" casts a teenage girl named Ari as a reincarnated King Arthur who winds up fighting a tyrannical government.
Chris Tebbetts, "Me Myself & Him" – This Vermont author's new book comes out July 9. "Me Myself & Him" details a boy also named Chris who struggles to get along with his father and fit in with his friends while trying to salvage what is already becoming a difficult summer.
Emily Bernard, a professor of English at the University of Vermont, wrote the memoir "Black Is the Body." (Photo: BRENT HALLENBECK/FREE PRESS)
Memoir/Self-help
Emily Bernard, "Black is the Body: Stories from My Grandmother's Time, My Mother's Time, and Mine" - A professor of English at the University of Vermont, Bernard, a Nashville native, has written a dozen essays exploring the intricacies of growing up black in the South, marrying a white man from the North and teaching at a predominantly white college in New England.
Ann Messier, "When You Think of Me, Smile: My Life and the Changes that Made It Special" – The author lives in Jericho and taught for 23 years at Essex Middle School. Her memoir details much of her life before that as she lived in Arkansas, Louisiana, Texas and Germany.
Richard Hawley, "On My Way Out" – The Ripton resident who attended Middlebury College has written novels and essays on educational theory but turns toward memoir for this effort. "On My Way Out" explores Hawley's personal life and is filled with recollections of teachers, writers, musicians, artists and others.
Stanton Peele and Zach Rhoads, "Outgrowing Addition" – Rhoads is from South Burlington and joins with a psychologist in the field of addiction for this book (published by Upper Access Books in Hinesburg) with the full title "Outgrowing Addiction with Common Sense Instead of 'Disease' Therapy." Rhoads developed a heroin addiction in his 20s and survived a near-death experience.
Ellen Lyon, "The Stress-Less Lamb: Conversations Between the Lamb and the Shepherd" – The South Burlington woman's first book melds personal experiences with teachings from the Old and New Testament. She and her husband, Paul, have led the Burlington United Pentecostal Church since moving to Vermont in 2001.
Former war reporter Jack Fairweather of Charlotte is the author of "The Volunteer." (Photo: BRENT HALLENBECK/FREE PRESS)
Maurice Isserman, "The Winter Army: The World War II Odyssey of the 10th Mountain Division, America's Elite Alpine Warriors" – Isserman, a professor of American history at Hamilton College in upstate New York, details the adventures of the division that has historic ties to Vermont.
Diana Ross McCain, "New England Myths & Legends: The True Stories Behind History's Mysteries" – As the title suggests, this book by a Connecticut author covers territory beyond Vermont. The state's most-famous monster, though, gets a chapter all to itself. "Champ is a massive, mysterious creature that some believe lives beneath the waters of Lake Champlain on the Vermont-New York border, surfacing just often enough to be spotted and keep its legend alive," McCain writes.
Jack Fairweather, "The Volunteer: One Man, an Underground Army, and the Secret Mission to Destroy Auschwitz" – Another World War II tale, this one is penned by a Charlotte author who has worked as a war reporter. "The Volunteer" tells the story of a Polish resistance fighter who aimed to execute an attack from the inside on the notorious Nazi camp.
Robert F. Wilson, "Vermont… Who Knew? Quirky Characters, Unsung Heroes, Wholesome Offbeat Stuff" – Wilson, of Saxtons River, follows a foreword by U.S. Sen. Bernie Sanders with more than 100 bits of Vermontiana. He mentions an astronomy club in Springfield that requires members to design and build a working telescope and the importance of the Robinson home (now the Rokeby Museum) in Ferrisburgh on the Underground Railroad in the years leading up to the Civil War.
Maureen Callahan, "American Predator: The Hunt for the Most Meticulous Serial Killer of the 21st Century" – Callahan writes about a moment of recent tragic history in this book about Israel Keyes. His nationwide murder spree included the killings of Bill and Lorraine Currier, abducted at random from their home in Essex Junction in 2011.
Casey Rae, "William S. Burroughs and the Cult of Rock N Roll" – The former music writer for the Burlington weekly publication Seven Days is now based in Washington, D.C. His book details the influence the renowned writer of "Naked Lunch" had on musicians ranging from The Beatles to David Bowie and Patti Smith.
Benjamin Dangl, "The Five Hundred Year Rebellion" – The teacher at Champlain College ventures into Bolivia for this work. "The Five Hundred Year Rebellion" tells of the struggle of that South American nation's indigenous people to recover elements of their history to help them fight for rights in modern times.
Michael Snyder, Vermont's commissioner of Forests, Parks and Recreation, authored "Woods Whys: An Exploration of Forests and Forestry." (Photo: COURTESY)
Walter Hard, "Rivers of America: The Connecticut" – This March release is a reprint of Hard's 1947 book "The Connecticut," about the river that creates the border between Vermont and New Hampshire. The late author was a lifelong Vermonter who with his wife and daughters ran the Johnny Appleseed bookstore in Manchester for nearly 50 years.
Michael Snyder, "Woods Whys: An Exploration of Forests and Forestry" – The author is Vermont's commissioner of Forests, Parks and Recreation. "Woods Whys," derived from a column Snyder wrote for Northern Woodlands magazine, asks questions that come up about trees and answers them in an attempt to link people more closely with the woods around them.
"Burlington Brewing" highlights the history of beer in the Queen City. (Photo: BRENT HALLENBECK/FREE PRESS)
Jeff S. Baker II and Adam Krakowski, "Burlington Brewing: A History of Craft Beer in the Queen City" – A former beer columnist for the Burlington Free Press and the author of "Vermont Beer: History of a Brewing Revolution," respectively, tag team on a book detailing Burlington's brewing story, including the revival kicked off by the opening of the influential Vermont Pub & Brewery in the late 1980s.
Jason Wilson, "The Cider Revival: Dispatches from the Orchard" – Another of the adult beverages Vermont is known for is the subject of this book that covers a wide geographical range. Due to be published Sept. 3, "The Cider Revival" includes a chapter titled "New Hampshire Is a State. Vermont Is a Brand."
Erin McCormick, "Classic Diners of Vermont" – McCormick is a real estate agent and marketer based in Colchester who also runs the blog "Travel Like a Local: Vermont." Her book explores the food and friendliness of eateries ranging from the Chelsea Royal to the Country Girl Diner.
Sharon Lamb, who has a therapy office in Shelburne, is the author of "The Not Good Enough Mother." (Photo: COURTESY)
Geoffrey Douglas, "The Grifter, the Poet, and the Runaway Train: Stories from a Yankee Writer's Notebook" – Douglas compiles articles he wrote over the years for Yankee magazine, including one on David Moats, the editorial writer who won the Pulitzer Prize in 2001 for his Rutland Herald pieces about the same-sex marriage debate in Vermont.
Sharon Lamb, "The Not Good Enough Mother" – A professor of counseling psychology at the University of Massachusetts – Boston, Lamb runs a therapy office in Shelburne. She uses her own story to help illustrate the book's look at society's tendency to blame mothers when their children encounter serious problems.
Teresa Mares, "Life on the Other Border: Farmworkers and Food Justice in Vermont" – Mares, an associate professor of anthropology at the University of Vermont, delves into the stories of migrant farmworkers along the Canadian border, especially those employed in the state's iconic dairy industry.
Teresa Mares, an associate professor at the University of Vermont, wrote about migrant farm workers and their families in the book "Life on the Other Border." (Photo: COURTESY)
Frances Cannon, "Walter Benjamin Reimagined" – The author teaches creative writing at Champlain College and visual-arts courses at the Shelburne Craft School. "Walter Benjamin Reimagined" considers the work of the critic and essayist through drawings as well as text.
Francis Cannon, who teaches at Champlain College and the Shelburne Craft School, is the author of "Walter Benjamin Reimagined." (Photo: COURTESY)
James Sturm, "Off Season" – The founder of the Center for Cartoon Studies in White River Junction turned his dismay over Hillary Clinton's loss to Donald Trump in the 2016 presidential election into a graphic novel. "Off Season" isn't so much about the campaign as it is a family story set in that politically divisive time.
The graphic novel "Off Season" is by James Sturm, founder of the Center for Cartoon Studies in White River Junction. (Photo: BRENT HALLENBECK/FREE PRESS)
Tamara Ellis Smith, "Here and There" – The Vermont author has released a picture book about a boy named Ivan who turns to nature to help him deal with his parents' separation. Smith has studied at the Vermont College of Fine Arts.
Antonello Borra, "The Factory of Ideas" – Borra lives in Burlington and teaches Italian at the University of Vermont. "The Factory of Ideas" employs the voices of 77 people and their experiences with "insane asylums" in the years leading up to the late 20th century.
Garret Keizer, "The World Pushes Back" – The resident of Sutton is a contributing editor of Harper's Magazine. Keizer's collection compiles poems that have appeared in publications including The New Yorker, The Texas Review, Best American Poetry and Antioch Review.
Contact Brent Hallenbeck at 660-1844 or bhallenbeck@freepressmedia.com. Follow Brent on Twitter at www.twitter.com/BrentHallenbeck.
Read or Share this story: https://www.burlingtonfreepress.com/story/entertainment/2019/06/27/summer-reading-vermont-books-authors/1509171001/
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