Because two of the most common benefit programs available to persons with disabilities, SSI and Medicaid, are means-tested programs, it is important to consider the financial impact on a beneficiary of assets owned, acquired or inherited by such a beneficiary. Before 1985, some individuals attempted to set up discretionary trusts using their own funds without losing their eligibility for public benefit programs. These attempts rarely met with success. Courts held that assets held in self-settled discretionary trusts were available to the settlors and their creditors, including the state that provided the benefits these people were trying to protect. See, e.g., Vanderbilt Credit Corp. v. Chase Manhattan Bank, 473 N.Y.S. 2d 242 (A.D. 1984). In 1985, federal legislation declared such self-settled discretionary trusts to be against public policy. The Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA") provided no creditor protection to these trusts and the principal and income were deemed to be available to the settlors of such trusts. However, after COBRA, practitioners developed self-settled non- discretionary trusts that did protect the trust assets from being deemed available to the settlors. Only the distributions that were mandated by the trust could be considered by the state agencies.
The result of this development was that a settlor could establish an irrevocable trust and receive income from the trust. As long as the income from the trust was less than the income limits on public benefits, the principal of the trust and its undistributed income were not considered available to the settlor and therefore, to the state. Settlors could thus protect the principal of the trust for their ultimate beneficiaries and provide an inheritance for their families.
Following the 1985 Act, Congress perceived that such self-settled trusts were abusing the Medicaid program. To correct that perception, in 1993 Congress included in the Omnibus Budget Reconciliation Act of 1993 ("OBRA-93") a new definition of trusts that disqualified their beneficiaries from public benefits.
However, the redefinition contained in OBRA-93 also included criteria for creating trusts that do not disqualify disabled beneficiaries from receiving public benefits. See Section 1917(d) of the Social Security Act, 42 U.S.C. § 1396p(d). Such trusts have to be lawful under the laws of the state in which they are created and also have to comply with state Medicaid regulations and federal agency interpretations of federal law found in the State Medicaid Manual. These OBRA-93 trusts are frequently called Special Needs Trusts or Supplemental Needs Trusts. They will be referred to interchangeably in this section as SNTs. There are two primary types of self-settled SNTs. They are often referred to as (d)(4)(A) and (d)(4)(C) trusts for the statutory sections that authorize them (42 U.S.C. § 1396p). A (d)(4)(A) trust must contain a provision to repay Medicaid at the death of the beneficiary for the cost of services it paid for the beneficiary's benefit during his or her lifetime. A (d)(4)(C) trust is often referred to as a pooled trust. Further discussions of these two types of trusts are in sections E and F, below. Self-settled trusts are very different than third party trusts, which will be discussed in section F. The primary distinction is that third party trusts do not contain assets of the beneficiary.
An individual may qualify for Medicaid directly or as a result of qualifying for Supplemental Security Income ("SSI") through the Social Security Administration ("SSA"). The Supplemental Security Income program was signed into law in 1972 by President Nixon to address gaps in federal benefit coverage for the aged, blind and disabled who had not been able to work a sufficient amount of time to qualify for benefits under the Social Security Act and who were poor. Before the SSI program was enacted, only state welfare programs provided cash income to such beneficiaries. In order to be eligible for SSI, an individual may have up to $2,000 in available resources and a couple may have up to $3,000. In addition, a person or couple is allowed to have a homestead, without any limitation on value, household goods, a car, and each individual can have a burial fund with not more than $1,500 in it.
The trust provisions of OBRA-93 also pertain to eligibility for SSI. The Foster Care Independence Act of 1999 ("FCIA") (P.L. 106-169) changed the SSI rules for trusts, effective January 1, 2000. 42 U.S.C. 1382b. Section 205 of this law provides, generally, that trusts established with the assets of an individual (or spouse) will be considered a resource for SSI eligibility purposes. It addresses when earnings or additions to trusts will be considered income. The legislation also provides exceptions to the general rule of counting trusts as resources and income. The FCIA specifically exempts OBRA-93 special needs trusts and pooled trusts from being considered an available resource and provides that transfers to fund such trusts by an individual under age 65 will not incur a transfer penalty. In many ways, the SSI rules for SNTs are more restrictive than the Medicaid rules. The SSA will review SNTs for beneficiaries who are receiving both SSI and Medicaid, but only after the SNT is created. The Social Security Administration's Program Operations Manual System ("POMS") is an exhaustive set of regulations dealing with many issues, among them, SNTs. See, e.g., POMS SI 01120.200, SI 01120.201 and SI 01120.203 (January 2009). The POMS may be found online at http://policy.ssa.gov/poms.nsf/aboutpoms.
A trust containing the assets of an individual under age 65 who is disabled (as defined in section 1614(a)(3) [of the Social Security Act]) and which is established for the benefit of such individual by a parent, grandparent, legal guardian of the individual, or a court if the State will receive all amounts remaining in the trust upon the death of such individual up to an amount equal to the total medical assistance paid on behalf of the individual under a State plan under this title.
Disability—There is no requirement that the disabled individual have been determined to be disabled before the trust was created. That determination can be made when the trust is funded and submitted to SSA for approval. POMS SI 01150.121.
Sole benefit requirements—Until a few years ago, there were some SSA Regional Counsel who took the position that payment of taxes, trustee fees or other administrative expenses violated the requirement to repay Medicaid first. Since the Medicaid repayment is only accomplished after the death of the beneficiary, it would be impossible to administer the trust. The POMS were amended to clarify that the "sole benefit" requirement is not violated if certain administrative expenses are paid during the life of the beneficiary and certain others after death, but before repayment to Medicaid. The prohibited and allowable expenses are found in POMS SI 01120.203.B.3.
Doctrine of Worthier Title—Some of the SSA Regional Offices (including Boston, which includes Vermont) have published regional instructions to guide staff in evaluating trusts. These instructions describe what is necessary to have an irrevocable trust under state law. A recent change to the Boston Region POMS indicates that a Vermont trust mayprovide that assets will go to "the heirs of John Smith" or the "Estate of John Smith." See POMS (SI BOS01120.200.D.3). This is a change from the prior practice of the SSA, which would disqualify a Vermont trust if the beneficiary's heirs were contingent beneficiaries. Note that the State as a creditor does not constitute a beneficiary.
Funding by Competent Adult Beneficiary—Until the issuance of the new trust POMS by SSA in January, 2009, it was unclear whether an adult beneficiary of a Supplemental Needs Trust who had capacity could fund his or her own trust. The new POMS make it clear that it is permissible for the person "whose actions created the trust" to seed it with a token amount, like $10.00, and have the adult beneficiary transfer his or her own assets to the trust. SI 01120.203 B 1 f. This clarification will make it easier to fund a trust and will eliminate the necessity of establishing a guardianship for an adult beneficiary with capacity.
One important thing to keep in mind is that a (d)(4)(A) Trust cannot be established for a person aged 65 or older. This means the trust must be in place and funded before the beneficiary reaches his or her 65thbirthday. While the trust can continue after the individual turns 65, additions to the trust cannot be made after that birthday without counting as income to the beneficiary. In the case of a structured settlement annuity in place before the beneficiary reaches age 65, payments can continue to be made after the beneficiary turns 65. Persons over age 64 may be able to use a pooled trust established by a non-profit association. See section F, below. The other salient characteristic of a (d)(4)(A) Trust is that there is a mandatory payback to the State at the death of the beneficiary. The amount to be paid back from trust assets is an amount equal to the total amount of medical assistance paid on behalf of the beneficiary under the State plan.
In a (d)(4)(C) Trust, the trust is established and maintained by a non-profit association. A separate account is maintained for each beneficiary of the trust, but the trust pools these accounts to invest and manage the assets. Accounts in the trust are established by a parent, grandparent, or legal guardian of such an individual, by the individual himself or herself, or by a court and must be solely for the benefit of the disabled individual. If there are amounts left in the beneficiary's account at his or her death, they may be retained by the non-profit sponsor. If they are not retained, the trust pays the State back, much as in d)(4)(A) Trust situation. The (d)(4)(C) Trust is very similar to the (d)(4)(A) Trust. While there is no requirement that the beneficiary be under the age of 65 in the federal law, the Center for Medicare and Medicaid Services and many states now consider amounts put in a (d)(4)(C) Trust for someone over 64 to be a non-exempt transfer of resources. The Vermont regulation,4473.1, formerly M 440.31, is unclear on this point, but DCF is interpreting the regulation to prohibit people over 64 from establishing (d)(4)(C) trusts. Unlike (d)(4)(A) Trusts, the individual whose assets are being transferred to the trust may establish the trust himself or herself. One pooled trust that is available to Vermont residents and has been approved (informally) by DCF is Enhanced Life Options, located in Bedford, NH. See www.elonh.org. Nina Hamberger is the Executive Director and is very helpful.
In 1988, the Medicare Catastrophic Coverage Act added provisions that allowed an individual to transfer assets to certain individuals without penalty. These included transfers to the individual's spouse or to another for the sole benefit of the individual's spouse, to a blind or disabled child or to a trust for the benefit of such a child. 42 U.S.C. § 1396p (c)(2)(B). In 1993, OBRA-93 added subsection (iv) to (c)(2)(B). Subsection (iv) allowed a transfer to a trust established solely for the benefit of an individual under the age of 65 who is disabled (as defined in section 1382c(a)(3) of the Social Security Act). The amendment included in subsection iv a (d)(4)(A) trust.
The effect of this provision is to allow a third person to transfer assets to a trust for a disabled person without being penalized for the transfer. Creating the trust will not disqualify the donor from receiving Medicaid benefits if he or she is otherwise eligible for them. This can be very helpful for a person applying for long-term Medicaid benefits who has a family member or friend with disabilities.
The trust must either be a (d)(4)(A) trust and provide for a payback to Medicaid after the death of the beneficiary or must be for the sole benefit of the disabled individual and must provide for spending the funds on an actuarially sound basis determined by the life expectancy of the beneficiary. Health Care Financing Administration (HCFA) Transmittal Letter 64, §3257.6.
One question that arises is whether naming a remainder beneficiary violates the law. This possibility would arise where the trust is not a (d)(4)(A) trust, but a (c)(2)(B) trust that is actuarially sound. An examination of the State Medicaid Manual, Transmittal Letter 64, §3257.6, leads to the conclusion that the trust must contain a payback provision to Medicaid following the beneficiary's death or provide for distributions that are actuarially sound based on the sole beneficiary's life expectancy in order for a remainder beneficiary to be named without disqualifying the trust. A recent exchange with the attorney for policy decisions at DCF confirmed the option for (c)(2)(b) trusts.
A third party SNT is a special needs trust established by one person for the benefit of another and funded with assets that do not belong to the beneficiary. The purpose of a third party SNT is to preserve public benefits for the beneficiary while using the trust funds to enhance the beneficiary's lifestyle. A key issue in creating a third party SNT is whether or not the funds in the trust are "available" to the beneficiary. If the income from the trust is considered available to the beneficiary, he or she may be driven over the income limit for the applicable program.
Relatives of disabled children have several options in considering estate planning for the child with disabilities. They can disinherit the child, distribute assets directly to the disabled child, distribute assets to siblings or others with the understanding that the beneficiaries will use the inheritance for the benefit of the disabled child or distribute assets to a special needs trust.
Disinheriting the child may be an option if the estate is small and there is not enough money to make a meaningful difference in the child's life. Leaving the disabled child an inheritance may result in the reduction or elimination of government benefits that are means-tested. Medicaid, SSI or federally assisted housing may become unavailable. Medicaid is especially important because it provides health coverage for the child. If the child is a patient in a public institution and inherits money, the State may not only charge the child for his or her care, but seek to be repaid for past care.
Leaving money or assets to a sibling or other relative with the understanding that it will be used for the benefit of the disabled child can be risky. The assets are subject to misappropriation by the relative or loss to creditors or in a divorce..
The fourth option is to leave the inheritance to a special needs trust. A properly drafted special needs trust allows individuals on means-tested programs to retain their benefits. It also provides management of assets by a qualified trustee, instead of risking loss because of the disabled child's lack of ability to manage money. A special needs trust is designed so that the assets are not "available" to the disabled child. The child cannot compel distribution and it is set up as a discretionary spendthrift trust.
A special needs trust can be set up as an inter vivos trust. An advantage of an inter vivos trust is to provide a vehicle for grandparents or other relatives to leave money for the person with disabilities. If the parents are divorced, it provides an opportunity for each of them to leave money for their child without an inordinate amount of concern that the other parent will misappropriate the money, since if that parent is acting as trustee, he or she will have fiduciary obligations.
A third party trust can be revocable or irrevocable from its inception, but will become irrevocable at the death of the grantor. Having the trust be revocable will avoid the necessity of filing fiduciary income tax returns as long as the grantor is alive.
The lawyer creating a third party SNT should take income, gift and estate tax issues into consideration. Some income tax rules pertaining to third party SNTs are, first, that all transactions should be reported under the taxpayer ID for the trust, not the grantor's or beneficiary's social security number; second, the trust reports net income distributed to a beneficiary via a Schedule K-1; and, third, the beneficiary's income tax returns will reflect income at lower individual tax rates. Filing an income tax return for the beneficiary will not, in and of itself, impair benefit eligibility, but the SSA reviews IRS income tax data by Social Security Number, which can generate a notice to the beneficiary to explain the income reported; and the trustee must be able to show that income amounts were distributions made for extra and supplemental items.
Federal Medicaid law only allows assets of a spouse to be put into an SNT for the other spouse's benefit through a will, rather than an inter vivos trust. A testamentary special needs trust may be subject to the surviving spouse's rights to an elective share. There is no law in Vermont stating that a testamentary special needs trust satisfies the state's elective share law. Therefore, if the surviving spouse is receiving Medicaid benefits, the State may require an election against the testamentary SNT.
Special Needs Trusts are a vital tool for families with members who have disabilities. The proper creation and administration of such trusts is complex, but essential to prevent disqualifying the beneficiary from important benefit programs.


text:
Ex-prosecutor wants 'compassion' for priest accused of pointing gun at boy
Kira Buxton
Former Morris County Prosecutor Robert Bianchi expressed doubt Wednesday morning the North Jersey priest accused of pointing a Civil War-era musket at an 8-year-old will ultimately be tried and convicted.
"We have become a society that has an incarceration mentality," Bianchi told New Jersey 101.5's Bill Spadea when asked to give his perspective on the charges against Carter. "We need to bring in a little bit of reason, mercy and compassion."
Bianchi said a mandatory minimum sentence for anyone who points a gun at another works well for drug dealers and gangs. But problems arise, he said, when the law is extended to otherwise law-abiding citizens who don't know about the rule.
Cops rally around priest accused of pointing musket at 8-year-old
Carter was arrested and charged with fourth-degree aggravated assault by pointing a firearm and third-degree endangering the welfare of a child. The Bergen County Prosecutor's Office has said he could face a maximum of five years in prison for endangerment and up to 18 months behind bars for assault.
Spadea suggested that under the law, even Civil War re-enactors could be charged.
While Bianchi repeatedly called for the rule of reason to be applied when dealing with the state's "draconian gun laws," he also said people should be careful when critiquing Bergen County Prosecutor John Molinelli because facts are still coming out about the case.
Spadea: Prosecutor should back off of Bergen County priest
Carter has said the allegations stem from one woman who "misinterpreted" his interaction with a boy in their congregation. Carter, a known Giants fan, said he was joking with the child, a Dallas Cowboys fan — not threatening him.
Carter has also expressed concern for his accuser, a member of his church, saying he didn't want her to "suffer any harm," and asking his congregation to be "loving to her."
Considering the existing evidence, Bianchi said he is confident that the Bergen prosecutor will dismiss the charges against Carter.
Carter, who pleaded not guilty to charges on Tuesday, has also received the support of both parishioners and police, who claim the priest was misunderstood and lacked "evil intent" in his actions.
Kira Buxton is producer of The Jim Gearhart Show and a professional photographer-videographer. You can reach her at kira.buxton@townsquaremedia.com.
Filed Under: Bill Spadea, guns, spadea interviews, The Jim Gearhart Show
Categories: Bill Spadea, New Jersey News, Talking About ...

redpajama_set_name: RedPajamaCommonCrawl


La Flora, in natural and pristine Khao Lak, is set on an idyllic, large beachfront, just over an hour north of Phuket airport. The resort features 68 spacious rooms, suites and villas and, as its name suggests, is hidden inside a large tropical garden not far Khao Lak's national parks, Similan Dive Sanctuary and numerous waterfalls.
A total of 68 luxurious rooms suites and villas; all of them with private terraces.
The Deluxe Rooms are located in low-rise buildings scattered throughout the gardens. The rooms are all luxuriously appointed in a modern Asian Style with spacious bathrooms, which can be opened up to the rest of the room. Comfortable day beds and private terraces complete the room.
The Deluxe Court Yard Rooms are located on the ground floor and are over 54 sq M. The rooms feature walk in closets and a large bathroom with private shower and bath as well as day beds overlooking the gardens.
The Deluxe Sea View Villas are located close to the beachfront and boast the best sea views of the resort. They feature a large living space and spacious private terraces with the bathroom extending to a small private garden with an additional rain shower and special bath tub for two. Each Villa has a DVD system and comfortable day beds.
The 170 sq. M, luxurious Pool Villas feature private Jacuzzi pools overlooking the Andaman Sea and a large sundeck. Each Pool villa has two bedrooms, large living room and two luxuriously appointed bathrooms with outside rain shower.
View 59, Contemporary International Restaurant, Green Banana serving Thai Sea-food and International beach cuisine - Savoey Sea-food, offering Thai-Chinese Sea-food. Beach Bar and BBQ.
The Sanctuary Spa, located in the center of our tropical garden, offers a wide range of holistic programs to balance body, mind and spirit.
As part of Sanctuary Resorts' commitment to environmental projection, the resort treats its wastewater for recycling in the garden through non-chemical means.
During the construction, La Flora has limited the cutting of trees as much as possible. A range of diverse, rare trees has been donated to the resort's gardens to provide birds and other fauna a sanctuary to nest in.


text:
Josef Vyskočil (anglicky Joseph Vyskocil, 19. března 1895 Praha – březen 1970 Texas, USA) byl český malíř, grafik a motorista, posléze dlouhodobě žijící v Indii a ve Spojených státech amerických. V období života v prvorepublikovém Československu vytvořil řadu reklamních plakátů pro domácí automobilky, zejména pro továrnu Praga. Rovněž působil jako testovací jezdec Pragy a s vozem Praga Piccolo uskutečnil několik mezikontinentáních dálkových jízd.

Život

Mládí
Narodil se v Praze, vystudoval stavební fakultu pražského ČVUT, kde absolvoval roku 1919. V letech 1921 až 1922 žil v Anglii, v následujících letech pak studoval umění ve Francii, Itálii, Španělsku a Egyptě. Mezi lety 1927 a 1929 navštívil také Spojené státy.

Motorismus
V polovině 20. let se stal testovacím jezdcem pražské automobilky Praga. Na strojích této značky se účastnil tuzemských motoristických závodů, mj. závodu Praha–Jíloviště. Pro tuto automobilku také vytvořil řadu kreslených reklamních grafik a plakátů. Rovněž byl přispěvatelem motoristického magazínu Motor. S vozem Praga Piccolo, prodávaným jak levný lidový automobil, potom podnikl několik dálkových cest: roku 1926 urazil na 10 000 km při cestě přes Francouzské Maroko, Alžírsko a Tunisko a Egypt. Roku 1930 se pak vydal ve voze téhož typu na cestu z ČSR přes východní Evropu a střední Asii až do Indie, kam dorazil v lednu 1931.

Mimo ČSR
V Indii se následně usadil a působil zde jako grafik či posléze renomovaný portrétní malíř. Během druhé světové války působil jako dobrovolník britsko-indických státních orgánů, mj. ve zpravodajských službách. Roku 1950 prostřednictvím americké ambasády v Novém Dillí zažádal o vízum pro vycestování do Spojených států, po jejichž získání Indii téhož roku opustil a odcestoval do USA, kde následně získal americké státní občanství.

Odkazy

Reference

Literatura
 PROCHÁZKA, Hubert a MARTOF, Jan. Praga. Brno: Computer Press, 2004. s. 155. ISBN 80-7226-862-7.
 Pestrý týden. Praha: Grafické umělecké závody V. Neubert a synové, 2.4.1932, 7(14). s. 7. ISSN 1801-4429.
 ŘEPA, Karel. Závod do vrchu Zbraslav - Jíloviště. Praha: GT Club - Karel Řepa, 2008. s. 185. ISBN 978-80-902516-2-5.

Externí odkazy
 Jízda Praha-Afrika (1926)

Čeští grafici
Čeští malíři 19. století
Čeští malíři 20. století
Čeští stavitelé
Čeští cestovatelé
Čeští automobiloví závodníci
Umělci z Prahy
Průkopníci automobilismu
Absolventi ČVUT
Čeští emigranti a exulanti
Čechoameričané
Narození v roce 1895
Narození 19. března
Narození v Praze
Úmrtí v roce 1970
Osoby s nejistým datem úmrtí
Muži
Praga

redpajama_set_name: RedPajamaWikipedia


text:
Spice - 25th Anniversary (2CD)
Originally released November 4, 1996, The Spice Girls' debut studio album Spice celebrates its 25th anniversary this year! The album features the smash singles "Wannabe," "2 Become 1," and "Say You'll Be There" and is the best-selling album in music history by a girl group and one of the best-selling albums of all time. The 2CD set includes the original album along with bonus tracks and B-sides taken from the hit singles plus a selection of many remixes commissioned for the singles and, additional previously unreleased demos.
Wannabe (02:53)
Say You'll Be There (03:56)
2 Become 1 (Single Version) (04:05)
Love Thing (03:39)
Last Time Lover (04:11)
Mama (05:05)
Who Do You Think You Are (04:01)
Something Kinda Funny (04:05)
Naked (04:26)
If U Can't Dance (03:49)
Wannabe (Dave Way Alternative Mix) (03:25)
Say You'll Be There (7-inch Radio Mix) (04:09)
2 Become 1 (Orchestral Version) (04:05)
Mama (Biffco Mix) (05:49) >li>Love Thing (12-inch Unlimited Groove Mix) (06:25)
Take Me Home (04:07)
Last Time Lover (Demo) (04:05)
Feed Your Love (04:36)
If U Can't Dance (Demo) (03:36)
Who Do You Think You Are (Demo) (03:49)
One of These Girls (03:33)
'Shall We Say Goodbye Then?' (00:53)
More products from Spice Girls
SpiceWorld: 180g Deluxe Vinyl
Wannabe - 25th Anniversary (Picture Disc)
Wannabe - 25th Anniversary (Cassette)
Spice - 25th Anniversary ('Baby' Pink Coloured) Cassette
Spice - 25th Anniversary ('Ginger' Rose Coloured) Cassette
Spice - 25th Anniversary ('Posh' Red Coloured) Cassette
Spice - 25th Anniversary ('Scary' Light Green Coloured) Cassette
Spice - 25th Anniversary ('Sporty' Yellow Coloured) Cassette
Spice - 25th Anniversary ('Baby' Pink Coloured) Vinyl LP
Spice - 25th Anniversary ('Ginger' Rose Coloured) Vinyl LP
Spice - 25th Anniversary ('Posh' Red Coloured) Vinyl LP
Spice - 25th Anniversary ('Scary' Light Green Coloured) Vinyl LP
Spice - 25th Anniversary ('Sporty' Yellow Coloured) Vinyl LP
Spice - 25th Anniversary (Zoetrope Picture Disc)


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Find great deals on eBay for ball mill grinder. ... Ball End Mill Grinder Sharpener Grinding Machine MR-X8 6 ... From United Kingdom.


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Customized automotive builds are an art type and one of the best ways to learn any trade is by apprenticeship. All Professional is an auto restore store positioned in Pueblo, CO. When you convey you car to me for service you could be confident will probably be given the very best care possible. This lens entered Contemporary Squid Contest for November as one of many lenses that has been featured on Contemporary Squid group during October! Our Gross sales Professionals at All Pro Chevy , GMC , Buick , Cadillac and Hyundai work laborious to make you fully happy earlier than, throughout and after the sale.
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Drama Christi welcomes your feedback. Feel free to get in touch if you would like any information about the group or our upcoming productions.
To enquire about hiring Drama Christi as a venue or rehearsal space, please contact the Wesley Church office. Phone 04 384-7695 or email secretary@wesleychurch.org.nz.


The Minnesota Pollution Control Agency has various opportunities available for receiving grants and other financial assistance for environmental projects in Minnesota.
MPCA offers financial assistance that can help parties with the upfront cost of investigating the presence and extent of contamination at brownfield sites.
MPCA gives preference to applications for financial assistance where the brownfield site will become a park, recreational area, nature preserve, or other type of green space.
RETAP is looking for consultants.
Under a grant agreement, the Minnesota Retiree Environmental Technical Assistance Program (RETAP) is looking for retired professionals to provide facility assessments and community sustainability assistance to small businesses, institutions, and communities in Minnesota. Applicants can be retired engineers, scientists, managers, or other retired professionals from a wide range of technical and non-technical fields. For details, visit Minnesota RETAP.
The Environmental Assistance (EA) Grant Program provides financial assistance for the development of environmentally sustainable practices in Minnesota through voluntary partnerships and outcome-oriented, economically driven approaches to pollution prevention, waste reduction, toxicity reduction, water quality protection, and resource conservation. The application period for this program is normally held on an annual basis. If the latest documents are not available, you may refer to the posted documents as informational and/or contact Jeannie Given: 651-757-2459 or 1-800-657-3864 .
The Environmental Assistance Loan Program is a revolving fund program whereby additional financial assistance is made available as past recipients repay their loans. The eligibility, priority focus, and application documents are updated/revised approximately every two years. If at any time the latest documents are not available, you may refer to the posted documents as informational and/or contact Jeannie Given: 651-757-2459 or 1-800-657-3864.
Environmental Assistance Time-sensitive grants allow for continuous implementation of the agency's mission of working for the development of environmentally sustainable practices in Minnesota. Time-sensitive grants are typically made available during the periods between open funding rounds of the EA Grant program and are dependent on the availability of funding. The priority of the Time-sensitive grant program is updated regularly as the agency identifies needs.
For program assistance, contact Jeannie Given: 651-757-2459 or 1-800-657-3864 toll free.
This program provides low-interest small business loans for capital equipment purchases that meet or exceed environmental regulations, and costs associated with the investigation and cleanup of contaminated sites. Many different types of projects are eligible for loans. Through the program, small businesses are able to achieve their environmental goals, with both financial and technical assistance. For more information, contact Eric David: 651-757-2218.
CAP provides financial and technical assistance to local governments to encourage investment in the proper management of solid waste. CAP has provided over $60 million to assist more than 90 projects in Minnesota since 1985.
The objective of CAP is recovering materials and energy from waste and to minimizing land disposal of municipal solid waste (MSW) through solid waste processing and resource recovery. Eligible applicants are Minnesota cities, counties, solid waste management districts, and sanitary districts. Eligible projects are facilities that include resource recovery.
For program assistance or for more information, contact Jeannie Given: 651-757-2459 or 1-800-657-3864.
MPCA works to support green chemistry in Minnesota. This grant provides money to help with a green chemistry and engineering intern project at a company's Minnesota facility. Through this project, both the company and the intern will gain experience in advancing the practice of green chemistry and engineering within the host company, applied to one or more of the company's products or components.


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VA » National Cemetery Administration » Quincy National Cemetery
Quincy National Cemetery
The National Cemetery Administration has implemented a robust set of measures that allow us to resume committal and memorial services while protecting the health and safety of Veterans, their families and our team members who serve them. Please contact the local cemetery for more information.
See the full NCA COVID-19 Alert including additional safety measures and scheduling information.
36th & Maine Street
Kiosk: No
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Burial Space
Floral/Grounds Policy
Notable Persons
Survivor's Assistance
Burial area at Quincy National Cemetery.
Office Hours: Monday thru Friday 7:30 a.m. to 4:00 p.m., except federal holidays.
Visitation Hours: Open daily from dawn to dusk.
Quincy National Cemetery is closed to new interments. The only interments that are being accepted are subsequent interments for veterans or eligible family members in an existing gravesite. Periodically however, burial space may become available due to a canceled reservation or when a disinterment has been completed. When either of these two scenarios occurs, the gravesite is made available to another eligible veteran on a first-come, first-served basis. Since there is no way to know in advance when a gravesite may become available, please contact the cemetery at the time of need to inquire whether space is available.
Burial in a national cemetery is open to all members of the armed forces who have met a minimum active duty service requirement and were discharged under conditions other than dishonorable. A Veteran's spouse, widow or widower, minor dependent children, and under certain conditions, unmarried adult children with disabilities may also be eligible for burial. Eligible spouses and children may be buried even if they predecease the Veteran. Members of the reserve components of the armed forces who die while on active duty or who die while on training duty, or were eligible for retired pay, may also be eligible for burial. For more information visit our eligibility web page.
DIRECTIONS FROM NEAREST AIRPORT
The nearest commercial airport is the Quincy, Ill., Airport. From the airport, turn right onto Highway 104 to Quincy. Follow Highway 104 (Broadway Street) west to 36th Street. Turn left on 36th Street and travel south to Maine Street. Turn left on Maine Street and travel east 1/4 mile. The cemetery entrance is on the left side of the street. The cemetery is in Adams County.
Fax all discharge documentation to the National Cemetery Scheduling Office at 1-866-900-6417 and follow-up with a phone call to 1-800-535-1117.
For information on scheduled burials in our national cemeteries, please go to the Daily Burial Schedule.
The Rock Island National Cemetery in Rock Island, Ill., performs all administrative functions for Quincy National Cemetery. You may contact Rock Island at the number listed above.
For educational materials and additional information on this cemetery, please visit the Education section, located below.
Cemetery policies are conspicuously posted and readily visible to the public.
Floral arrangements accompanying the casket or urn at the time of burial will be placed on the completed grave. They will be removed when they become unsightly or when it becomes necessary to facilitate cemetery operations such as mowing.
Flowers and Containers: Fresh cut flowers may be placed on the gravesite at any time. Temporary flower containers are provided for your convenience and are the property of the cemetery. Please do not remove these containers from the cemetery grounds. Under no circumstances will items be tied, wired, glued, or otherwise attached to the headstone or marker. Permanent flower containers are no longer permitted.
Artificial flowers: Artificial flowers will be permitted on the gravesite during the period Oct. 10 through April 15. Christmas Decorations, wreaths, grave blankets (no larger than three feet by five feet), etc., are permitted from Thanksgiving through March 1. Decorations removed from the gravesites will be discarded.
Potted plants: While they are not suggested, because of damage to the grass, live potted plants will be permitted on the gravesite for a period of 10 days beginning the Thursday before Easter, Memorial Day and Veterans Day. It is recommended that the family remove potted plants as soon as possible to minimize damage to the grass and/or headstone/marker.
Unauthorized Decorations: The following items are not permitted on the gravesite: Potted plants (except as above), statues, permanent plantings, vigil lights, breakable items (i.e., glass/ceramic vases), balloons, toys, stuffed animals, shepherd's hooks or similar devices, U. S. Flags (except on Memorial Day weekend), and other similar commemorative items or markers.
Perpetual Care: Guidelines provide for grounds maintenance, cutting the grass and trimming around the headstones/markers, and all areas of the Cemetery on a weekly basis. This includes the removal and disposal of unauthorized grave decorations and artificial arrangements (except during periods specified above). Fresh cut floral arrangements will be removed from the gravesite and disposed.
VA regulations 38 CFR 1.218 prohibit the carrying of firearms (either openly or concealed), explosives or other dangerous or deadly weapons while on VA property, except for official purposes, such as military funeral honors. Possession of firearms on any property under the charge and control of VA is prohibited. Offenders may be subject to a fine, removal from the premises, or arrest.
The Quincy National Cemetery originated as a Civil War-era soldiers' lot within the Woodland Cemetery in Quincy, Illinois. Burials began as early as 1861, but title to the soldiers' lot was not transferred until 1870 when the City of Quincy donated the quarter-acre parcel of land within Woodland Cemetery to the U.S. Government. In March 1873, 4 gun monuments and 64 shot pieces (cannonballs) were ordered to be placed as decorative objects at the soldiers' lot. The gun monuments came from the New York Arsenal: the shot from the Allegheny Arsenal in Pennsylvania. In the spring of 1882, new government-issued marble headstones were erected at the graves of the 221 Union soldiers interred in the lot. The soldiers' lot was elevated to the status of a national cemetery by virtue of Army General Orders No. 84 on July 24, 1882.
The first superintendent assigned to manage the new national cemetery in Quincy was Martin Easley, a disabled Civil War veteran who served with the 21st Regiment, Company K, of the Missouri Volunteers. Easley's certificate of disability stated that he suffered from "partial paralysis of the upper extremities, the result of variola [smallpox] contracted in the service." Easley was strongly recommended to the Army by the John Wood chapter of the Grand Army of the Republic (GAR) and was appointed superintendent for Quincy National Cemetery on October 20, 1882. Easley's strong GAR endorsement came at a high price, though, and he soon found himself at the center of a scandal. Based upon charges made against Easley, the War Department launched an investigation and found that Easley "had received the endorsement of the [GAR] post for his appointment upon the condition that he was to pay the Post fund the whole of his annual salary ($720), except $200.00." As a result, Easley's appointment was cancelled on Jan. 30, 1883—barely three months after his appointment--and care for the cemetery was contracted out at a cost of $25.00 per year. On Dec. 12, 1887, the Honorable G.A. Anderson [U.S. House of Representatives] reported "that there is no necessity for a Superintendent at Quincy, Ills., nor at any other of the small cemeteries, similarly situated."
By 1890, the Quincy National Cemetery was described as a lot measuring 92 feet by 124 feet within Woodland Cemetery, "enclosed by a dressed limestone curbing on 3 sides and by a picket board fence and an osage orange hedge 5 feet 6 inches high on the fourth or north side. There were 243 interments with 217 headstones provided by the government, 13 provided by friends, and 13 recent interments with stones."
No explanation has been found why, but in 1899, the Quincy National Cemetery was moved. The U.S. government purchased a lot in Graceland Cemetery for the purpose of re-interring nearly 300 soldier remains from the Woodland Cemetery lot into the new lot. The burial plot was, once again, a soldiers' lot within a private cemetery and remained so for 37 years. By the 1920s, the Graceland Cemetery was known as the Quincy Graceland Cemetery.
The first superintendent to oversee the soldiers' lot at the new location in the Quincy Graceland Cemetery was T. Chester Poling. Poling was appointed as "authorized caretaker, or acting superintendent, of the Soldiers' Lot, Quincy Graceland Cemetery, Quincy, Illinois, and his compensation for these services [was] fixed at the rate of $100, per annum, payable quarterly, effective July 1, 1924."
In 1936, the 0.45 acre soldiers' lot was officially designated as Quincy National Cemetery and has remained a national cemetery since that time. According to a plat of the cemetery drawn in 1936, the site included three gun monuments, a flagpole, a flower urn, an ordnance tablet, and three "concrete monuments" on three corners of the lot. At an unknown later date, a fence was erected around the cemetery's perimeter. The site never had a superintendent's lodge or other outbuildings constructed on it.
During 1949, a survey of the cemetery was conducted and revealed that mistakes occurred in the erection of the perimeter fence. A portion of the government's land was not fenced, while a portion of the Quincy Graceland's property inadvertently was fenced. In 1953, it took an act of Congress, Public Law 116, to correct the boundaries to suitable satisfaction of both property owners.
Since the mid-20th century, modern changes including new roadways and residential developments were constructed which dissected various parcels of the Quincy Graceland Cemetery. The Quincy National Cemetery now appears as an independent and free-standing cemetery. The cemetery was listed on the National Register of Historic Places on May 7, 2011.
Under Development.
More than half of VA's national cemeteries originated with the Civil War and many are closed to some burials. Other sites were established to serve World War veterans and they continue to expand. Historic themes related with NCA's cemeteries and soldiers' lots vary, but visitors should understand "Why is it here?" NCA began by installing interpretive signs, or waysides, at more than 100 properties to observe the Civil War Sesquicentennial (2011-2015). Please follow the links below to see the interpretive signs for Quincy National Cemetery.
A National Cemetery System
Visit the Veterans Legacy Program and NCA History Program for additional information. Thank you for your interest.


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Paul Gauguin Cruises becomes a member of CLIA Australasia
John Stansfield September 19, 2020	, Cruise Industry
The Tahiti-based (now Ponant-owned) small ship company Paul Gauguin Cruises joined CLIA (Cruise Lines International Association) Australasia to support its presence in Australia and New Zealand, joining the industry organization as a Regional Cruise Line.
The partnership brings the Paul Gauguin brand to the broader community of cruise lines, travel agents and executive partners of CLIA Australasia, joining the parent Ponant.
According to the CEO of CLIA Australasia, Joel Katz, the addition of Paul Gauguin Cruises as a regional member was a sign of trust and long-term strength in the cruise industry.
Paul Gauguin Cruises' Asia Pacific Sales and Marketing General Manager Deb Corbett said the cruise line was looking forward to the substantial benefits CLIA offered to members of the industry.
In early-August 2019, the French company Ponant Cruises announced the acquisition of Paul Gauguin Shipping Ltd (headquartered in Bellevue, WA USA) and its brand "Paul Gauguin Cruises". After the acquisition, both companies kept their management.
Paul Gauguin Cruises operates the cruise ship MS Paul Gauguin, offering itineraries from Tahiti to other French Polynesia and South Pacific islands. Designed specifically for island itineraries, the unique small-scale ship accommodates 332 passengers and can visit ports that are inaccessible to bigger ships.
Paul GauguinPonant Cruisescruise industry marketSmall Cruise LinesAustraliaNewZealand


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Despite the controversy, As I Lay Dying are having a successful return as they recently wrapped up their U.S. tour and currently on a European trek. Frontman Tim Lambesis has now issued a statement via social media on his outlook from his vicious past. Last summer, the group shared a discussion video explaining their overall return. It was back in 2013 Lambesis was arrested for attempting to hire a hitman to have his wife killed. The singer pleaded guilty in 2014 and by December of 2016, he was released from prison. Now, in his statement, Lambesis has clarified that those who support the band are not supporting the person he once was.
"I stand against who I became in my past and am pursuing a new purpose in the rebirth of AILD. We collectively are.
People who support AILD are not supporting the person I once was, because part of my life's work now is to undo the hurt I've caused and to help others in addiction. Instead, I think AILD fans are supporting the belief that people can change.
I will never be able to undo my greatest mistake, but I believe it's better to do something rather than give up.
AILD collectively condemns all forms of domestic abuse and violence. Its aftermath is one of pervasive, long-lasting hurt and there is no acceptable excuse or defense for such behavior. Our agenda as a band is to actively back and work with organizations who offer support to those who are emotionally suffering and in pain. Whether it be from a history of abuse, hardship, or mental illness—pro-activity in healing and recovery is at the core of what this band is now.
Tonight we'll play the biggest headline show of our career (topping our second biggest headline show earlier on this same tour). Our fans in Germany did not know this when they bought their tickets, but we will be donating a portion of proceeds from our show to HeartSupport; an organization we believe in that functions to provide emotional support and counseling to young adults caught in cycles of addiction, depression, sexual abuse, and family turmoil. Our mission is to continually seek and implement ways to facilitate positive, meaningful change in the world around us.
For now, we don't want to miss out on bringing purpose into our biggest moment yet. We've been given a second chance we thought we'd never have again and we certainly don't take it for granted.