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2023 PLAN LIMITS
Look out for Rising IRS Audits for Retirement Plans
Audits and examinations of Employee Plans have been rare over the last decade due to IRS funding. Even now, Plan Sponsors under audit or their representatives are forced to mail hard copies of the requested materials, or send via fax, since the IRS is not set up to receive secured emails. But the Consolidated Appropriations Act of 2022 provided an additional $675 million in funding to the IRS, bringing the total budget to over $12.5 billion. The new budget revealed that over $5 billion will fund additional tax enforcement, meaning audits may soon be on the rise. An announcement made Friday seems to reinforce that point.
In the June 3, 2022, issue of the IRS Employee Plans News, the IRS announced a new pre-audit compliance "opportunity" for employer-sponsored retirement plans selected for audit beginning immediately (the "Pilot Program"). Under the Pilot Program, the IRS will send an initial letter to plan sponsors whose retirement plans have been selected for a random audit. This letter will explain that the plan sponsor has 90 days to identify and voluntarily correct any compliance issues with the plan and notify the IRS of the corrective actions taken through the Employee Plans Compliance Resolution System (EPCRS). This is a welcome departure from the long-time voluntary correction principle that allowed voluntary correction only until the IRS had identified the plan for audit. The IRS will evaluate whether to continue the program and/or include it in its EPCRS program at the end of the Pilot Program (although the newsletter did not say when the end of the Pilot Program will be).
The IRS established the EPCRS Program over 30 years ago. This voluntary program allows plan sponsors to correct operational errors without plan disqualification. Over the years, the IRS has updated the Program, adding items to the list of failures that may be corrected without additional disclosure under the Self Correction Procedure (SCP). Certain failures required a submission for a letter of forgiveness under the Voluntary Compliance Procedure (VCP). They also extended the time in which you can use either program to correct certain errors in plan operation. Prior to the release of the Pilot Program, once a plan was under review (audit), the only solution a Plan Sponsor had was Audit Closing Agreement Program or Audit CAP, which imposed stricter penalties and required greater user fees than either the SCP or VCP.
The program as described in the announcement provides powerful incentives to encourage plan sponsors to voluntarily comply in the 90 days following receipt of the initial letter. The first is a reduction in the sanctions involved in the audit process. Traditionally, sanctions for compliance issues discovered in a retirement plan audit are calculated under the IRS's Audit CAP program which considers the nature, extent, and severity of the failure, and are based on a percentage of plan assets, which can be extremely expensive even for a small plan covering a limited number of employees. Audit CAP fees typically started at the taxes on Plan Disqualification and negotiated down from there.
Under the Pilot Program, if a plan sponsor responds to the initial audit letter with compliance items it has identified and the fixes it has implemented, the IRS will not assess sanctions for failures eligible for self-correction and will assess sanctions for corrections made in accordance with its published Voluntary Correction Program based on the user fees applicable to that program (which currently max out at $3,500, a figure significantly lower than most Audit CAP sanction fees). The announcement also indicates that if a plan sponsor responds to the initial letter, the IRS will determine whether to issue a closing letter or to conduct a limited or full scope audit. How it will make that determination has not been disclosed, but plan sponsors may have some ability to limit an impending audit or avoid an audit completely by responding to the initial letter in a way that demonstrates full compliance.
EJReynolds can represent Plan Sponsors going through such a review and can negotiate directly with the IRS on fees and sanctions. Plan sponsors that receive an initial letter should immediately contact their retirement plan consultant to begin the process of identifying compliance failures, taking any appropriate corrective actions, and preparing a summary of the compliance issues and corrections made for the IRS. Operational and plan document errors discovered by a plan sponsor should receive priority for timely correction to ensure any compliance issue resolution within 90 days of the receipt of an initial letter.
As of June 1, 2022, the IRS has started sending these audit letters. If you or your client have received an initial letter or have questions, please contact your EJReynolds Plan Consultant immediately. We are here to help.
Important 401(k) Testing Deadlines to Remember for 2022!
Since most 401(k) plans have a calendar year plan year end, now is the best time to review testing deadlines for the upcoming Plan Year. In general, 401(k) plans must be tested annually to demonstrate that they do not discriminate in favor of highly compensated employees or provide benefits that exceed certain statutory or regulatory limits. If a plan "fails" any of the required tests, the plan sponsor must take corrective actions, and there are established deadlines for correcting certain failures.
The following is a brief summary of these deadlines:
March 15th – Deadline for issuing corrective distributions to correct ADP/ACP testing failures. Of course, this does not apply to Safe Harbor 401(k) plans, as those automatically satisfy the ADP/ACP testing.
In general, corrective distributions must be issued within 2 ½ months following the close of the plan year to avoid a 10% excise tax imposed on the excess amounts. Plan sponsors of 401(k) plans that include an automatic enrollment feature that satisfies certain requirements have up to 6 months to issue corrective distributions without incurring the excise tax.
In either situation, correct distributions must be issued no later than the last day of the plan year following the plan year in which the testing failure occurred to protect the qualified status of the plan.
April 15th – Due date for issuing corrective distributions for excess deferrals (i.e. participant deferrals made in excess of 402(g) limit – $19,500 for 2021). If the excess amount, plus related earnings, is not distributed by this date, the participant is in effect taxed on the excess amount twice, both in the year the excess occurred and the year of the distribution. (Note: This deadline is the same, regardless of plan year).
June 30th – Extended due date for issuing corrective distributions for ADP/ACP testing failures under "eligible automatic contribution arrangement" 401(k) plans; the 10% excise tax applies to distributions made after this date.
October 15th – Deadline for adopting a retroactive plan amendment to correct a coverage or nondiscrimination testing failure (if applicable). The amendment must be adopted no later than 9 ½ months following the close of the plan year in which the failure occurred, as provided for under specific applicable regulations.
December 31st – Final deadline for issuing corrective distributions for ADP/ACP testing failures for the prior year (or for making a Qualified Non-Elective Contribution/Qualified Matching Contribution to correct the failure).
The deadlines 401(k) plan sponsors must observe are numerous and complex; the deadlines listed above are not meant to be comprehensive, but rather, represent critical dates related to the correction of specific plan testing failures.
Please contact our Plan Consultants to learn more about how these rules impact your plan and participants!
DOL Updates Approach to ESG Factors
Earlier this year, the DOL published long-anticipated guidance on the use of "ESG" factors in evaluating retirement plan investment options. The notice of proposed rulemaking attempts to settle the recent regulatory game of ping pong surrounding use of ESG factors by setting forth proposed regulations that would revise certain fiduciary duty requirements.
So, what exactly are ESG factors? The acronym "ESG" stands for Environmental, Social, And Governance. The term "ESG factors" denotes consideration of how a potential target investment values and responds to environmental, social, and governance matters. For example:
Environmental: How an entity is addressing potential climate-change-related factors.
Social: Entity's workforce practices, progress on diversity and inclusion, and labor relations.
Governance: Entity's board composition, executive compensation, transparency in corporate decision-making, and avoidance of criminal and civil liability.
Over the years, there has been a lot of back and forth about whether plan fiduciaries may consider ESG factors when evaluating a potential investment or whether that would violate certain fiduciary duties under ERISA.
The proposed regulations make it clear that DOL believes ESG factors not only could be considered when evaluating investments for retirement plans, but often would be required considerations in the analysis of plan investments. The proposal clarifies that fiduciaries evaluating investment options may consider any factor that is material to an economic risk-return analysis—including ESG factors (which the guidance says are "often" material factors that could impact investment performance). The proposal also includes some proposed revisions to duties associated with the exercise of proxy voting and other shareholder rights for plan investments.
Notably, this is only a proposed rule and there are not any immediate deadlines. However, it is a clear indication of the Department of Labor's current interpretation of fiduciary obligations. We encourage you to meet with clients now to discuss these changes. Clients may have been following this ESG debate for years and be eager to learn how it will impact their fiduciary duties (and how you are responding if you are a fiduciary to their plan).
Whether it's a discussion about plan design strategies that best meet your clients' needs or talking more about the latest legislative news impacting your retirement practice, the retirement plan design specialists at EJReynolds look forward to helping you achieve more sales success through partnering together with us.
Thank you for the privilege of working with you and please feel free to call us for assistance in meeting your retirement plan sales and servicing needs.
New 2022 IRS Retirement Plan Limits Announced
The Internal Revenue Service publishes, on a yearly basis, certain Pension Plan Limitations for the coming year. We have outlined the most commonly applied limits for your reference.
Maximum Defined Contribution Annual Additions Limit:
In a Defined Contribution Plan, which includes Profit Sharing and 401(k) Plans, the Internal Revenue Code sets limits on contributions made to a participant's account. The Code uses the term "annual additions" which represents both employee and employer contributions as well as reallocated forfeitures. Effective January 1, 2022, the annual dollar limit for defined contribution plans is the lesser of 100% of compensation or $61,000.
Maximum Defined Benefit Limit:
Ultimate benefit that may be funded for at retirement. Effective January 1, 2022, the annual dollar benefit under a defined benefit pension plan is the lesser of 100% of compensation or $245,000.
Annual Compensation Limit:
Effective January 1, 2022, the annual compensation limit is $305,000. Compensation in excess of the limit will be disregarded for all computation purposes.
Key Employee defined for Top Heavy determination:
1. A 5% owner, without regard to compensation, or
2. 1% owner whose annual compensation is over $150,000, or
3. Officers with annual compensation in excess of $200,000.
Highly Compensated Employee (HCE) defined for 401(k) / 401(m) testing:
1. A 5% owner of an Employer or an Affiliate in the current or the immediately preceding plan year, or
2. Any employee earning more than $130,000 in 2020 ($135,000 for 2022)
3. Constructive ownership rules apply attributing ownership to spouses and lineal ascendants and descendants (parents, grandparents, children and grandchildren) of the owner in both of the above employee definitions.
Maximum Limit on 401(k) Elective Deferral Contributions:
A participant's elective deferral contributions under all 401(k) plans in which he or she participates during any taxable year is $20,500 for the 2022 Calendar Year. 401(k) plans may permit participants who have reached age 50 by the end of the plan year to make annual catch-up contributions once the annual dollar limit or a plan-imposed limit on elective deferrals has been reached. For calendar year 2022, the limit is $6,500.
Maximum Limit on SIMPLE 401(k) or SIMPLE IRA Deferral Contributions:
A participant's elective deferral contributions under a SIMPLE 401(k) plan or SIMPLE IRA account in which he or she participates during the year is $14,000 for the 2022 Calendar Year. Participants who have reached age 50 by the end of the plan year to make annual catch-up contributions once the annual dollar limit or a plan-imposed limit on elective deferrals has been reached. For calendar year 2022, the limit is $3,000.
Taxable Wage Base:
The Taxable Wage Base for 2022 is $147,000.
Please call us with any questions you may have. For a printable version of the plan limits, click here.
Important ERISA Deadlines are Rapidly Approaching
To satisfy annual reporting requirements under Title I and Title IV of ERISA and the Internal Revenue Code, The U.S. Department of Labor (DOL), Internal Revenue Service (IRS), and Pension Benefit Guaranty Corporation created the Form 5500 Series. Form 5500 satisfies the yearly requirement for pension and employee benefit Plan Administrators to file a report detailing the plan's financial condition, investments, and operations. It is generally required to be filed by the last day of the seventh month following the end of the plan year (unless an extension has been granted).
During a "normal" year, plans that operate on a calendar year are required to file Form 5500 with related attachments no later than July 31st. If the corporate return is on extension, the Form 5500 may be filed by the due date of the corporate return, with a copy of the extension attached. Additionally, the Plan may request an automatic extension till October 15th on a Form 5558 filed by the original due date (July 31st). If we did not receive a signed copy of a client's return by July 31st, we applied for the extension on their behalf.
During 2020, because of unforeseen circumstances due to COVID-19, Plan Sponsors were granted an extension of time for certain off-calendar year plan returns that were originally due in April and May, but no additional time was granted due specifically to the pandemic since then. Likewise, there have been many disasters over the years that caused the October 15th deadline to be extended due to hurricanes, flooding and wildfires, just to name a few.
Since the implementation of certain sections of the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019, a corporation, partnership, or individual may adopt a Qualified Plan by the due date of their return. This was to keep parity with Simplified Employee Pensions (SEPs) and Individual Retirement Accounts (IRAs), which may be adopted and funded well after the end of the calendar year. In a move no one saw coming, the IRS recently ruled that plans adopted after the end of the year will not have a Form 5500 filing requirement until the second year of the plan. This means that if you retroactively adopted a plan in 2021 by the due date of your return for 2020, you could take the deduction on the 2020 return, but the first Form 5500 will not be due until the 2021 Plan Year return is due. We assume the Form will be changed to somehow indicate that this occurred.
The SECURE Act also increased penalties for late filing of the Form 5500 from $25 per day to $250 per day, with a cap increased from $15,000 to $150,000. There were no changes to the user fees for the Department of Labor Delinquent Filer Voluntary Compliance Program that provides relief from these penalties if the Plan Sponsor comes forward voluntarily and brings these late filings current.
At this time, we will operate under the pretense that other deadlines will remain in place with the understanding they may change. The following is a partial list of upcoming ERISA Plan Compliance deadlines:
July 31: The IRS's above-mentioned Form 5500 due date for plans that end on December 31. This is also the deadline to file Form 5558 for those requesting an extension to October 15, 2021.
September 15: Form 5500 due for plans eligible for an automatic extension linked to a corporate tax extension.
September 30: Summary annual reports due to participants from plans with a December 31 year-end – i.e., due nine months after the plan year-end or two months after filing Form 5500.
October 15: IRS deadline for filing Form 5500 after plan files Form 5558 to request an extension.
November 15: Summary annual reports due to participants if the Form 5500 deadline was extended because of a corporate tax filing extension.
December 1: Deadline for delivery of certain disclosures to participants including Safe Harbor Matching Notice, Fee Disclosure Notice on participant directed plans, Automatic Enrollment or Automatic Escalation notice for certain Automatic Contribution Arrangement 401(k) plans and the Notice of Qualified Default Investment Alternatives (QDIA Notice).
December 15: Extended deadline for providing summary annual reports to participants if the Form 5500 deadline was extended because of filing Form 5558.
The Form Series 5500 Series has always been a document of Public Record since the enactment of ERISA, meaning that the data reported may be used as a research, compliance, and disclosure tool for the DOL, and a disclosure document for plan participants and beneficiaries. With the information now readily available on the internet at www.efast.dol.gov, it is also a source of information and data for use by other Federal agencies, Congress, and the private sector to assess employee benefit, tax and economic trends and policies.
If you would like to learn more about ERISA deadlines, please contact us and we will be happy to assist you. Call 954-431-1774.
Helping Our Clients Prevent Plan Theft
Plan theft is a perennial hot-button issue in the benefit plan arena. This is for good reason. Recent estimates show that defined contribution plans alone hold over $6.3 trillion for 106 million participants. This makes plans a target for thieves—for example thieves may steal a participant's identity and submit a request for a distribution. When the participant discovers the missing funds (sometimes years later), they often turn to the plan sponsor looking to be made whole (such as in the highly publicized Estee Lauder case).
Recent DOL guidance noted that mitigating cybersecurity risk is a fiduciary duty and specifically notes that plan fiduciaries should understand and guard against identity theft. You can help your plan sponsor clients meet their fiduciary obligations and protect their participants.
Here are some questions you can discuss with your clients to help them evaluate their processes and combat the risk of plan theft:
· Who is in charge of approving distributions and loans? How do they ensure the person requesting the distribution or loan is the actual participant or beneficiary?
· Are all changes to employee data (such as changed address, marriage/divorce, etc.) passed along to the plan's TPA or recordkeeper?
· How are address changes verified? Is there extra verification when a change is made close in time to a loan or distribution request?
· Are prudent processes in place to mitigate identity theft and cybersecurity incidents? What do password requirements look like? Is multifactor authentication required?
· Does the client know what steps to take if they suspect theft or another cybersecurity incident has occurred?
EJReynold's takes cybersecurity and identity theft very seriously. Give us a call today to discuss ways we can help protect your plan's assets and to review practical steps you can take to reduce the risk of plan theft.
Please contact us at 954.431.1774 and we will be happy to assist you.
Gift of Time: Retroactive Plan Adoption Under the SECURE Act.
The SECURE Act has extended the annual deadline by which employers may adopt retirement plans. This can be a great value-add for existing clients, as well as an enticing selling point for new clients — particularly those who are interested in establishing a plan to offset a large or unexpected tax liability.
Before the SECURE Act, an employer had to adopt a retirement plan before the end of its taxable year in order to receive a deduction for that year. With the SECURE Act, employers may now retroactively adopt a retirement plan up until their tax return due date (including extensions) for that year. That means that business owners who realize that they could use an extra deduction for 2020 can still adopt a plan now and receive a deduction for 2020 as long as they extended their company's tax return due date. This is a fantastic opportunity for many business owners.
The extended tax return due date for most sole proprietor-ships, C corporations, and single-member LLCs is October 15, and for most partnerships, S corporations, and multi-member LLCs is September 15 (companies operating on a fiscal year basis may have different deadlines). Both defined benefit plans and profit sharing plans can be adopted retro-actively, but defined benefit plans generally need to be adopted by September 15 to comply with applicable funding rules.
Your Third-Party Administrator (TPA) partners are ready to support your discussions with business owners about these retroactive plans. Be sure to consult with them as early as possible regarding potential new plans to ensure your clients have ample time to get the necessary documentation and accounts established to maximize this opportunity.
The chart below details the practical deadlines for adopting a plan in 2021, making the plan effective for the 2020 tax filing year with an allowable deduction on the 2020 tax return.
Deadline approaching to adopt a Safe Harbor 401(k) Plan for 2021!
Have you been talking with prospective clients about adopting a new 401(k) plan? Even in today's environment, many businesses are thriving and want to secure deductions for the 2021 Tax Year. If so, the deadline for adopting a safe harbor 401(k) plan for 2021 is quickly approaching, so now would be a great time to schedule a follow-up conversation!
Safe harbor 401(k) plans are attractive for many employers (especially small employers) because they provide relief from certain plan testing requirements. Specifically, a safe harbor plan is generally exempt from ADP/ACP testing enabling the plan's highly compensated employees to maximize elective deferrals, i.e., 401(k) deferrals/Roth contributions, without concern over the non-highly compensated employees' level of participation. Safe harbor plans may also be exempt from the top-heavy requirements if certain conditions are met.
What is the deadline for adopting a safe harbor 401(k) plan?
In general, the deadline for adopting a new safe harbor 401(k) plan is October 1, 2021. There are, however, certain notice requirements that must be satisfied, and eligible employees must be provided a reasonable period to make their deferral elections. In a new plan, the rule is that all eligible employees must have at least three months to make elective deferrals under the plan, so planning is key! Remember, most investment platforms take 30-45 days to be ready to accept contributions.
Are there limits on the amounts that can be deferred?
No. There are no restrictions (other than the normal limits) placed on the amounts that can be deferred during this three-month period. As a result, owners, key employees and any other participants would still have time to make elective deferrals of $19,500 (plus $6,500 for participants aged 50 or older). This, of course, assumes they will have enough compensation to do so within this time period.
What are the contribution requirements?
The plan must make either a safe harbor matching or safe harbor nonelective contribution. The basic safe harbor matching contribution formula is 100% on the first 3% of deferrals, plus 50% on the next 2% (maximum of 4% match). Alternatively, an enhanced safe harbor matching formula can be used, which is most commonly 100% on the first 4% of deferrals. Safe harbor nonelective contributions must be at least 3% of each participant's compensation, regardless of whether they elect to make deferrals. Note that safe harbor contributions (match or nonelective) must be 100% vested, subject to the same distribution restrictions as elective deferrals, and cannot be subject to any allocation conditions, e.g., employment on the last day of the plan year. Auto-enrolled plans have their own safe harbor plan design with either a matching contribution of 100% of the first 1% of salary deferred plus 50% of the next 5% of salary deferred, or a non-elective contribution of 2% across the board to all eligible employees. The Auto-enrolled safe harbor contributions may be on a vesting schedule if they are 100% vested after two years of service, but the same requirement of no other allocation conditions apply.
What about the SECURE Act changes to Non-elective Safe Harbor Plans?
While it is true that the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 does allow a plan to be amended at any time to become a safe harbor non-elective plan, even up until the due date of the corporate tax return for that plan year, the plan must still satisfy the other requirements of a safe harbor plan. The main requirement is that the plan must be established by October 1st of the tax year for which the deferrals are made (on a calendar year basis). This means that the Plan Sponsor cannot wait until December 1st to establish the plan and then retroactively amend the plan to be a safe harbor non-elective plan to have the Highly Compensated Employees defer the maximum dollar amount.
Tax credit available for Small Employers
As an incentive to establish a new 401(k) plan, the SECURE Act added provisions for small employers (generally, businesses with no more than 100 employees) to receive a tax credit of up to $5,000 (per year, for the first three years) to help defray the costs associated with establishing and maintaining a plan. An additional credit of $500 per year is available for new or existing plans adding an automatic enrollment feature.
Which design is best?
One-size does not fit all. It really depends on the goals of the employer and demographics of the workforce. The plan must be in effect for at least three months, and as stated before, most investment platforms will require 30-45 days to be ready to accept deposits. The good news is that EJReynolds can assist you in determining what will work best for your clients after considering their unique needs! Please contact us to learn more.
If you would like to learn more about these rules, please contact us and we will be happy to assist you. Call 954.431.1774
Department of Labor Issues Guidelines for ERISA Fiduciaries on Cybersecurity
Today, more than ever, Americans are online. Online banking, online shopping, healthcare appointments are set online, even checking on your Social Security benefits and retirement accounts is done online. Which means, a lot of personal information is also online.
With the exponential growth of Internet connectivity there have been more and more incidents of cyber-attacks often leading to devastating consequences. Although the Department of Homeland Security has the underlying Cybersecurity and Infrastructure Security Agency (CISA) as a watchdog against cyberattacks, the Employee Benefits Security Administration (EBSA), the agency within the Department of Labor governing ERISA issues, recently published guidelines for ERISA Fiduciaries, Plan Sponsors and Plan Participants to combat these cyber security threats, and effectively defend against these malicious attacks.
On April 14, 2021, the EBSA has provided cybersecurity guidance for the first time ever. The EBSA estimates that there are over 140 million plan participants in the private pension system, including corporate sponsored defined benefit, 401(k), and 403(b) plans with estimated assets of $9.3 trillion. This is why it is imperative to provide sufficient protection for participants and their assets. The EBSA guidance includes tips on what to look for when hiring Service Providers, Cybersecurity Best Practices, and General Online Security Tips.
What to look for when hiring a Service Provider:
Ask about the service provider's information security standards, practices and policies, and audit results. Look for service providers that follow a recognized standard for information security and use an outside (third-party) auditor to review and validate cybersecurity.
Ask the service provider how it validates its practices and what levels of security standards it has met and implemented. Look for contract provisions that give you the right to review audit results demonstrating compliance with the standard.
Evaluate the service provider's track record in the industry, including public information regarding information security incidents, other litigation, and legal proceedings related to vendor's services.
Ask whether the service provider has experienced past security breaches, what happened, and how the service provider responded.
Find out if the service provider has any insurance policies that would cover losses caused by cybersecurity and identity theft breaches.
When you contract with a service provider, make sure that the contract requires ongoing compliance with cybersecurity and information security standards – and beware contract provisions that limit the service provider's responsibility for IT security breaches. Also, try to include terms in the contract that would enhance cybersecurity protection for the Plan and its participants.
Use Cybersecurity Best Practices:
Have a formal, well documented cybersecurity program.
Conduct prudent annual risk assessments.
Have a reliable annual third-party audit of security controls.
Clearly define and assign information security roles and responsibilities.
Have strong access control procedures.
Ensure that any assets or data stored in a cloud or managed by a third-party service provider are subject to appropriate security reviews and independent security assessments.
Conduct periodic cybersecurity awareness training.
Implement and manage a secure system development life cycle (SDLC) program.
Have an effective business resiliency program addressing business continuity, disaster recovery, and incident response.
Encrypt sensitive data, stored and in transit.
Implement strong technical controls in accordance with best security practices.
Appropriately respond to any past cybersecurity incidents.
Follow proper Online Security protocol:
Register, set-up and routinely monitor your online account
Use strong and unique passwords
Use multi-factor authentication
Keep personal contact information current
Close or delete unused accounts
Be wary of free wi-fi
Beware of phishing attacks
Use antivirus software and keep apps and software current
Know how to report identity theft and cybersecurity incidents
The guidance issued by the DOL is an important step in helping Plan Sponsors, Fiduciaries and Plan Service Providers to safeguard retirement benefits and personal information. We anticipate that in time, the DOL will issue additional guidance, perhaps even standards, and requirements to combat cybercrime as this has been on the agenda of US Government Accountability Office (GAO) for some time. As additional information is released, we will continue to keep you updated. EJReynolds has been adamant about security and will continue to update the EJReynolds Cybersecurity Policy as available.
Trust your plan development and your personal data with the retirement plan experts at EJReynolds.
Our commitment to your security is just one more reason to trust your retirement plan administration to EJReynolds. To learn more, please call 954.431.1774. We are here to help.
ESG Investing – A Consultant's Point of View
Unless you've been living under a rock, you must have heard about ESG Investing. The concept of investing while assessing the Environmental, Social and Governance aspects of underlying companies has become a major focus of the SEC, Department of Labor and Investment Advisors recently. The concept is now working its way into the investment portfolios of America's most common retirement program: the 401(k) Plan.
The ESG concept, also known as Corporate Socially Responsible Investing takes action to protect the environment as well as promote human rights and equal employment opportunities. It has long been established that businesses and corporations should act responsibly in the communities and environments they operate in. These actions essentially established Socially Responsible Investing (SRI) screens, but it was not until the 1960s that SRI vaulted forward as an investment discipline in the United States.
1960s – Protests of the Vietnam War led to boycotts of companies that provided weapons used in the war. Community development banks were established in low-income communities to provide financing opportunities that were otherwise not available.
1970s – Social activism spread to labor-management issues at many corporations, while the protection of the environment also became a consideration for many investors.
1980s – While Jesse Owens was imprinted on and made advertisements for the South African Krugerrand, many churches, universities, and organizations protested to force US Companies to divest themselves from operations in South Africa due to apartheid. Some of the first SRI mutual funds were marketed as investments. The Calvert Social Investment Fund not only restricted investment away from weapons, alcohol, tobacco, and gambling, but also examined more modern issues including nuclear energy, environmental pollution, and the treatment of workers.
1990s – Sufficient proliferation of SRI mutual funds and growth in popularity as an investment approach led to the creation of an index to measure performance. The Domini Social Index, made up of 400 primarily large cap US Corporations launched in 1990 and over time, helped to disprove the argument that investors were settling for lower returns by limiting the companies they included in their portfolios.
So, how do these SRI practices relate to a 401(k) Plan? In November 2020, the Department of Labor published regulations billed as the final rule on "Financial Factors in Selecting Plan Investments". This rule amended the investment duties under Title I of ERISA requiring Plan Fiduciaries to select investments and investment courses of action solely on "pecuniary factors", which were defined as factors a fiduciary prudently determines are expected to have a material effect on risk and/or return of an investment based on appropriate investment horizons consistent with the plan's investment objectives and funding policy. In other words, the amended rules would require plan fiduciaries to select investments based solely on financial considerations of the investment. The DOL specifically indicated this was an effort to set limits on SRI investing (or as they referenced it, ESG Investing), stating that the only factors in fund selection should be three ERISA duties – prudence, diversification, and loyalty. The DOL felt that if decisions were made based on other factors, the Plan Fiduciaries may be in breach of their fiduciary duties. But is ESG Investing a breach of fiduciary duty?
When selecting investments in a qualified plan, ERISA dictates that a Plan Fiduciary must act rationally for the exclusive benefit of all participants and must ensure diversification among asset classes. The rule of loyalty requires that securities be purchased at a fair market value, not just what they are willing to pay for the security but ensuring they are paying the value of the security. This is especially true when preparing a menu of funds for participants to direct their investments. The initial DOL regulation assumed that socially responsible investing is somehow less prudent, less diversified or has less value. However, in March of 2021. the DOL released an enforcement policy statement that they will not enforce the recently published final rules and would be investigating the matter further. It may have been due to the public comments, it may have been due to the change in leadership, but the DOL is discussing the future consideration of these funds and their ability to be part of a prudent investment line-up.
New surveys suggest that many workers are not aware of ESG options but would likely invest in them if offered the choice. The success of companies such as Bombas, Toms and DIFF, who donate socks, shoes, or glasses to under-served communities with each purchase, proves there is a strong desire and market for this type of investing. If a fund menu provides acceptable ESG investing options as well as sufficient non-ESG alternatives, and the participant can construct a well-diversified portfolio either way, there is no problem under ERISA. There is no requirement to offer these funds, but if participants want to invest this way, the plan may find increased participation, greater participant engagement and more successful retirement outcomes. Ultimately, isn't this why a company establishes a retirement plan to begin with?
EJReynolds, Inc.
The complex world of employee benefit programs requires a complete understanding of the latest tax, labor, and employment laws that shape the terms of corporate benefit and compensation programs.
9050 Pines Boulevard, Suite 202, Pembroke Pines, Florida 33024
info@ejreynoldsinc.com
Look out for Rising IRS Audits for Retirement Plans June 8, 2022
Important 401(k) Testing Deadlines to Remember for 2022! January 20, 2022
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There are fatal repercussions from antibiotic resistance
By Jennifer Garber
An estimated 23,000 deaths and 2 million illnesses in the U.S. are due to infections caused by bacteria that is resistant to antibiotics. Clostridium difficile (C. diff), carbapenem-resistant enterobacteriaceae (CRE) and drug-resistant Neisseria gonorrhoeae are an urgent threat to public health, according to the CDC. The agency has identified other dangerous superbugs as well. In addition, 1 in 5 emergency department visits for adverse reaction to a medication are related to antibiotics.
Find additional resources at NovantHealth.org/antibioticplaybook .
Tags: trust, antibiotics
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Today, Saturday 25 June 2016, is a bank holiday in Sweden, just like every Saturday after the summer solstice on the 21st. Yesterday we celebrated "Midsommar" with our Swedish friends; it's the second biggest celebration in Sweden after Christmas!
The same thing happens in each village, everyone meets at 3pm at the maypole for the celebrations. It's a big cross decorated with flowers and decked out with two circles on each side. But before you go to the party you have to get ready. You can wear a spring or summer outfit, but it has to be countrified! Pale colours, light fabrics… just don't forget the flowers! In the morning the women go out to collect wildflowers and make crowns with the bouquets.
Elsa found a few flowers along the roadside and, thanks to the patience and kindness of Eva (pronounced iiiva), she learnt to make her own crown. Eva has pedagogical experience as she has been a schoolteacher for over 40 years. For the last few of those she has taught Swedish to immigrant children aged between 7 and 10.
Once you've got your crown you can go to the maypole like hundreds of other families. People mostly come for their children as the dances are quite childish. A musical trio of guitar, accordion and voice set the tone and we get into circles, hold hands, go forwards and backwards, right, left, turn around, clap our hands, imitate animals, touch our right neighbour, then the left… basically it's a nice time to spend with family.
After barely 30 minutes of dancing everybody claps and the circles slowly disintegrate, the children run around everywhere, and the adults order a few sugary snacks like cinnamon rolls and waffles with jam. Eventually everyone makes their way home to end the festivities with a big family meal at home.
In the evening, according to tradition, the women take apart their crowns and choose seven different flowers to put under their pillow. If they dream of a particular man that night, it means he is her future husband! Eva did it; I bet you can't guess who she dreamt of!


text:
Q: How can I compare each single day of last two weeks in MySQL I'm stuck, this job seems too complicated for me I hope in some goodness help here!
So this is my table views:
+---+--------------------+
| id|                time|
+---+--------------------+
| 1 | 2016-10-06 10:13:11|
| 2 | 2016-10-07 15:33:31|
| 3 | 2016-10-08 20:13:13|
| 4 | 2016-10-09 09:16:21|
| 5 | 2016-10-10 18:23:17|
| . |                 ...|
+---+--------------------+

I need to select in array the rows count of each day for the last 2 weeks and compare them (so I need to compare monday of current week and previous week).
So I tried:
SELECT 'last_week' AS week, COUNT(*) AS rows
    FROM `views`
    WHERE `time` >= CURDATE() - INTERVAL  6 DAY
      AND `time` < CURDATE() + INTERVAL  1 DAY
  UNION ALL
    SELECT 'previous_week' AS week, COUNT(*) AS rows
    FROM `views`
    WHERE `time` >= CURDATE() - INTERVAL 13 DAY
      AND `time` < CURDATE() - INTERVAL  6 DAY;

But it counts rows of each weeks and not single days.
Yes, I can add eg. AND DAYOFWEEK(time) = 7; to the query, but in this case I have to declared it for seven times.
Basically I need something like:
+---------------+--------------------+
|          week | 1| 2| 3| 4| 5| 6| 7|
+---------------+--+--+--+--+--+--+--+
|     last_week | 1| 5| 3|15|12| 1| 3|
| previous_week |10|15|34|22|55|78|99|
+---------------+--+--+--+--+--+--+--+

Where 1 is Monday, 7 Sunday.

A: PRELIMINARY DATE MATH
Here are two expressions you need to understand
mysql> SET @this_past_monday = CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND;
Query OK, 0 rows affected (0.01 sec)

mysql> SET @prev_two_mondays = @this_monday - INTERVAL 2 WEEK;
Query OK, 0 rows affected (0.00 sec)

mysql> SELECT CURDATE(),@this_past_monday,@prev_two_mondays;
+------------+---------------------+---------------------+
| CURDATE()  | @this_past_monday   | @prev_two_mondays   |
+------------+---------------------+---------------------+
| 2016-10-11 | 2016-10-10 00:00:00 | 2016-09-26 00:00:00 |
+------------+---------------------+---------------------+
1 row in set (0.00 sec)

mysql>

GOAL OF THIS ANSWER
You need to combine two queries

*

*generate a temp table with the dates based on these two Mondays

*retrieve counts from views table based on these two Mondays

QUERY #1
Generate all dates from Jan 1st last year to 1000 days later, extracting all dates spanning 2 weeks before this past Monday
SELECT dt FROM
(SELECT MAKEDATE(YEAR(NOW()) - 1,H*100+T*10+U) dt FROM
(SELECT 0 H UNION SELECT 1 UNION SELECT 2 UNION SELECT 3 UNION SELECT 4
UNION SELECT 5 UNION SELECT 6 UNION SELECT 7 UNION SELECT 8 UNION SELECT 9) H,
(SELECT 0 T UNION SELECT 1 UNION SELECT 2 UNION SELECT 3 UNION SELECT 4
UNION SELECT 5 UNION SELECT 6 UNION SELECT 7 UNION SELECT 8 UNION SELECT 9) T,
(SELECT 0 U UNION SELECT 1 UNION SELECT 2 UNION SELECT 3 UNION SELECT 4
UNION SELECT 5 UNION SELECT 6 UNION SELECT 7 UNION SELECT 8 UNION SELECT 9) U
ORDER BY dt) A
WHERE dt >= CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND - INTERVAL 2 WEEK
AND   dt <  CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND;

QUERY #1 EXECUTED
mysql> SELECT dt FROM
    -> (SELECT MAKEDATE(YEAR(NOW()) - 1,H*100+T*10+U) dt FROM
    -> (SELECT 0 H UNION SELECT 1 UNION SELECT 2 UNION SELECT 3 UNION SELECT 4
    -> UNION SELECT 5 UNION SELECT 6 UNION SELECT 7 UNION SELECT 8 UNION SELECT 9) H,
    -> (SELECT 0 T UNION SELECT 1 UNION SELECT 2 UNION SELECT 3 UNION SELECT 4
    -> UNION SELECT 5 UNION SELECT 6 UNION SELECT 7 UNION SELECT 8 UNION SELECT 9) T,
    -> (SELECT 0 U UNION SELECT 1 UNION SELECT 2 UNION SELECT 3 UNION SELECT 4
    -> UNION SELECT 5 UNION SELECT 6 UNION SELECT 7 UNION SELECT 8 UNION SELECT 9) U
    -> ORDER BY dt) A
    -> WHERE dt >= CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND  - INTERVAL 2 WEEK
    -> AND   dt <  CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND;
+------------+
| dt         |
+------------+
| 2016-09-26 |
| 2016-09-27 |
| 2016-09-28 |
| 2016-09-29 |
| 2016-09-30 |
| 2016-10-01 |
| 2016-10-02 |
| 2016-10-03 |
| 2016-10-04 |
| 2016-10-05 |
| 2016-10-06 |
| 2016-10-07 |
| 2016-10-08 |
| 2016-10-09 |
+------------+
14 rows in set (0.00 sec)

mysql> SELECT CURDATE();
+------------+
| CURDATE()  |
+------------+
| 2016-10-11 |
+------------+
1 row in set (0.00 sec)

mysql>

QUERY #2
SELECT DATE(`time`) dt,COUNT(1) RowCount FROM views
WHERE `time` >= CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND - INTERVAL 2 WEEK
AND   `time` <  CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND
GROUP BY DATE(`time`);

COMBINATION
LEFT JOIN Query #1 and Query #2
SELECT A.dt,IFNULL(B.RowCount,0) RowsCounted FROM
(SELECT dt FROM
(SELECT MAKEDATE(YEAR(NOW()) - 1,H*100+T*10+U) dt FROM
(SELECT 0 H UNION SELECT 1 UNION SELECT 2 UNION SELECT 3 UNION SELECT 4
UNION SELECT 5 UNION SELECT 6 UNION SELECT 7 UNION SELECT 8 UNION SELECT 9) H,
(SELECT 0 T UNION SELECT 1 UNION SELECT 2 UNION SELECT 3 UNION SELECT 4
UNION SELECT 5 UNION SELECT 6 UNION SELECT 7 UNION SELECT 8 UNION SELECT 9) T,
(SELECT 0 U UNION SELECT 1 UNION SELECT 2 UNION SELECT 3 UNION SELECT 4
UNION SELECT 5 UNION SELECT 6 UNION SELECT 7 UNION SELECT 8 UNION SELECT 9) U
ORDER BY dt) A
WHERE dt >= CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND  - INTERVAL 2 WEEK
AND   dt <  CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND) A
LEFT JOIN
(SELECT DATE(`time`) dt,COUNT(1) RowCount FROM views
WHERE `time` >= CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND - INTERVAL 2 WEEK
AND   `time` <  CURDATE() - INTERVAL WEEKDAY(NOW()) DAY + INTERVAL 0 SECOND
GROUP BY DATE(`time`)) B
USING (dt);

REASON FOR COMBINATION / LEFT JOIN
In the event there are no rows for a particular date, you want Query #1 to still show a date but present 0 as the number of rows
GIVE IT A TRY !!!
NOTE : I will leave the gory details of presenting the data in your capable hands

redpajama_set_name: RedPajamaStackExchange


we've dipped our baby in bronze!
Back from our 3D scan, and we're over the moon. It's most definitely a girl because we saw her bum region in 3D - and a distinct lack of dangly bits. My pesky anterior placenta made it a bit tricky to get good shots without "interference" like a TV channel with bad reception (which makes me wonder what kind of weird things my placenta is emitting, frankly), but the fantastic news is, my placenta is no longer low and shouldn't pose a problem with a vaginal birth. Phew and yippie! Beanie was head down, her back to my side. At first, she had her nose right up against the uterine wall, making her look like she had her face pressed up against a glass window.


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Download this PDFto learn more.
Can the Result Circle change color without giving me a correct reading?
Will common foods, alcohol, vitamins or medicines affect my test results?
Do I need to fast before I take the test or perform it at a specific time of day?
1 - What is Cholesterol?
Cholesterol, a lipid, is associated with the pathogenesis of atherosclerosis and coronary artery disease. The measurement of cholesterol blood levels is used to classify patients according to coronary heart disease risk, to diagnose and treat various primary or secondary hyperlipidemias, and to monitor changes resulting from treatment.
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3 - Can the Result Circle change color without giving me a correct reading?
•	You compared colors on the Total Cholesterol and/or HDL test before 5 minutes or after 7 minutes.
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After your orthodontic treatment, wearing retainers is essential for every patient. During the retention period, full compliance with wearing retainers is needed to ensure the stability of post-orthodontic tooth positions. Just like you have to protect your teeth and keep them clean and free from bacteria – the same care should be taken for your retainer.
Your retainer is placed inside your mouth and against your teeth. As such, it too collects plaque and bacterial build up. All of that is applied directly on your teeth and gums if you put your retainer back in your mouth without adequately cleaning it first.
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text:
Het syndroom van Parsonage-Turner is een idiopathisch syndroom dat verwijst naar een zeldzame verzameling symptomen met onbekende etiologie door ontsteking van de plexus brachialis. (De plexus brachialis is een complex netwerk van zenuwen waardoor zenuwimpulsen de arm, de schouder en de borstkas bereiken.)

Het syndroom is genoemd naar Maurice Parsonage en John Turner.

Mogelijke oorzaken
Het precieze ontstaansmechanisme is onbekend, het kan soms optreden kort na een virale infectie, lichamelijk trauma, zware belasting of een vaccinatie.

Symptomen
Het syndroom kan starten met ernstige pijn in de schouder of de arm gevolgd door spierzwakte en een doof gevoel. Patiënten met het syndroom van Parsonage-Turner ervaren een acute pijn uitstralend vanuit de schouder naar de bovenarm. Aangedane spieren worden zwak en atrofiëren. In ernstige gevallen is er sprake van volledige verlamming. De meest aangetaste zenuwen komen uit de C5 of C6-zenuwwortel, daardoor zijn vaakst de musculus deltoideus, biceps brachii, supraspinatus en infraspinatus aangetast.

Aanvullend onderzoek zoals een EMG (elektromyogram) of MRI kan helpen de diagnose te stellen.

Prognose
De prognose voor mensen met neuralgische amyotrofie is minder positief dan eerst gedacht, waar men eerst uitging van compleet herstel na 18 tot 24 maanden, blijkt dat heel veel patiënten last blijven houden van restschade: (maximaal herstel tot 70/80% van wat het was)

Externe links
 http://www.wheelessonline.com/ortho/parsonage_turner_syndrome
 http://www.umcn.nl/Informatiefolders/3013-Neuralgische_amyotrofie_-i.pdf
 http://www.whonamedit.com/synd.cfm/1910.html

Syndroom

redpajama_set_name: RedPajamaWikipedia


I went outside and just happened to catch this redtail hawk floating around in a thermal.
Blue Jay Way. This is a 2-shot composite of a blue jay flying up to the tree.
Dark clouds and heavy winds. The leaves won't last much longer.
It looked like the sky was going to light up this morning, but this pink glow only lasted a few minutes.
The sunrise looked promising at first, but the colors never developed.


It isn't customary for an author to review his own publication and it also isn't my intention. I shall not comment upon the original text delivered by me for the publication "Czechy 1945" (Wydawnictvo Militaria). Others are entitled to do that. This review takes notice of those encroachments upon the text, which made someone anonymous, who, driven by modesty, rather didn't give publicity to his co-authorship. It is a pity because he was extremely successful at turning the publication about the end of Wehrmacht in Silesia, Moravia and Bohemia into a brainteaser. Fortunately enough the photographs on the chalk paper came off well and also 31 out of 51 renderings are perfect. However, it cannot be said about their legend, not mentioning at least one third of the text. I shall continue with an enumeration of the most serious mistakes as compared to the manuscript. The list is arranged according to the pages.
Pps. 5 & 6: Gendarmery is mistaken for the customs officers. General Sluneèko (Alex) decided to fight late in the morning of the 5th May and not "at the midday".
Pp. 7: Description of the beginning of the fight for the broadcasting isn't accurate. There is not a trace of the police reinforcements in the street Bartolomìjská. Well-known call at 12:33 was first of all aimed at those men. The passage about revolutionary national committees was shortened, therefore their specification as civil executive authorities parallel to the illegal military structures is missing. Before the list of the insurgent AFVs are missing important words "for example".
Pp. 8: In the left column there is a complete nonsense. It says that battles in Bohemia were over by 7th May. In the right column is missing that the 1st Czechoslovak corps was in the area of North-east Slovakia already in January and further in March and April fought for Liptovský Svätý Mikuláš. Most probably there is a typist's error in the legend of the photograph at the bottom of the page: T-34/75 had a number 421.
Pp. 9: The offensive of the 4th Ukrainian Front in Upper Silesia was under way from 24th March till 14th April and not just during these two days. On 26th April, when the third stage of the Ostrava operation started, the Czechoslovak tank brigade had only 18 tanks out of 65 and not "just 65". After the battles of Olomouc the last 8 tanks which were still able to fight set forward Prague. This happened on 9th May and not "7. Maja". It remains incomprehensible why the last letter of the abbreviation of the 1st Czechoslovak Independent Armoured Group had been cut off. (The same appears also on pps. 16 and 46.) Civil executive in Cheb(Eger) was managed by a Czech Combined troop (detached from CSIABG), which came to the town only after its conquest. American headquarters did not allow them to set from Pilsen forward Prague because of the treaty with the Soviet Union. According to this treaty no fighting troops were allowed to cross the line of demarcation. Legend to the photograph at the top of the page has number 61 by mistake. Czechoslovak T-34 had in April 1945 three digit numbers. 1st Czechoslovak Tank Brigade in the USSR got heavy tanks IS-2 (photograph at the bottom) only after the end of fighting.
Pp. 10: 1st division of ROA has at the beginning of April fortified against Germans in the area of Dìèínský Snìžník.
Pp. 13 : Bumper code on M-24 Chaffee belongs to a cavalry unit. I don't know the photograph, which served as a basis for this rendering. SdKfz 222 as shown in the middle of the page used the Soviet army in Kladno. I do not know whether this machine had anything in common with 19st PzD.
Pp. 15: Photograph of the Sd Kfz 251 used by the Vlasov army was taken in street Bartolomìjská. More or less 1/3 of the 2nd Division of ROA has made it into American taking. It wasn't the whole division as the text suggests. 1st Hungarian Army was set to the front in Galicia in May 1945 but it was pushed to the Sub-Carpathian Ukraine. Later on, when Rumania joined the Allies, some of its troops had to be sent to the south of Hungary. Down there the 2nd and 3rd Armies were hastily forming. In May 1945 many Hungarian soldiers joined Czech uprisers in eastern, not in "western" Bohemia. Part of the Hungarian troops on the Soviet side was the 1st Signal Battalion, not "engineer battalion". 3rd American Army covered left, not "right", flank of Allied troops advancing against the Alpenfestung. 2nd Cavalry Group of the US army is continuously wrong translated as "2nd Armoured Division".
Pp. 17: Legend to the photograph at the top of the page does not mention that this jeep had name BEATI on both sides right above the back axles.
Pp. 18: Passage about negotiations between Eisenhover and Antonov about the line of demarcation was reworded. The new version sounds as if the two had reached mutual agreement. Activities of the American soldiers behind the line of demarcation are also garbled. It did continue after the 9th May.
Pp. 19: Passage about 2nd Polish Army has been completely changed. I could hardly insist that 4th Panzer Armee had tanks only in its name. Part of it was actually Panzer Corps Hermann Göring with its tank and panzer grenadier divisions.
Pp. 22: Soviet 1st Guards Cavalry-mechanised Group is wrongly translated as "corps".
Pp. 23: Legend to the Sherman at the top of the page mentions American 8th Armored Division to be in May 1945 in Bohemia. It is a nonsense. This division reached Bohemia in summer 1945. It came as part of the XXII. Corps, which replaced V. and XII. Corpses. Legend to the insurgent Sd Kfz 251 (rendering in the middle) is lacking the information that this unit was formed around garrison of the Protectorate Government troops in Písek and that it actually fought retreating SS troops in Bernartice.
Pp. 24: Rendering of Czechoslovak Studebaker at the top is in the word "vítìzí" missing accent above "i" and hook above "e". The sign on the Studebaker in the middle was in reality on the drop-side of the body and it had a different shape too. Unit that was using it was not a tank unit. This mark most probably belonged to the 31st Army. Soviet rifle units were on foot with officers on horsebacks and horse-drawn supplies. Only artillery and higher command were partly equipped with cars. Studebaker on the picture was one of three such cars that belonged to the group of lieutenant colonel Ustinov. These cars were on the 10th May the first to enter Lomnice nad Popelkou.
Pp. 25: Mudguards of M-24 should be up as on the photograph on pp. 17. It belonged to the 16th Tank Battalion of the 16th Armored Division, not "regiment". Legend to the Priest at the bottom of the page has the same mistakes as legend to the Sherman on pp. 23.
Pp. 26: Tank T-34/76 of the Vlasov army (rendering in the middle of the page) could be seen at the parade of the 1st Division of Russian Liberation Army on the 15th February 1945 in Münsinger. Sherman at the bottom belonged to the 16th Tank Battalion, not regiment.
Pp. 27: Hetzer at the bottom should bear letters POA (an abbreviation of Russkaya Osvobozhditelnaya Armia in cyrillic) instead of number "9".
Pp. 30: Pz. IV at the top had white corded stars. Rendering of Pz. IV in the middle is most probably invented anew, possibly on the basis of the photograph on pp. 38.
Pp. 31: Between 10. - 18. March the 4th Ukrainian front should have covered 120 km, not just 20 km. From the side of Racibórz/Ratibor, the 60th and the 38th Armies led the offensive. Due to improper shortening of text all that was left is "both armies". Battles for the fortification line between Opava and Ostrava took 10 days, not 2. Description of the plan of the Prague operation is interrupted in the middle. Fast groups of the 1st and the 2nd Ukrainian Front should occupy left banks of rivers Vltava and Labe on the 12th May. Only after that the main force of the fronts should crush besieged Group of Armies Mitte. Photograph at the bottom of the page was taken on the 9th May in Kolín, not in Prague.
Pp. 32: Legend to the map should read "advance of Rumanian armies" not "advance of the 1st Rumanian Army".
Pp. 34: General Klapálek became general "Klepalek". The whole passage is taken from some handbook printed during the communist era. It even includes charming story of the "Gonèarenko´s tank no. 23". Compared to the photograph on pp. 48 it is rather excitable.
Pp. 35: Passage about the 1st and the 4th Rumanian Army is shortened. Someone also reworded the text about the 2nd Tank Regiment of the Rumanian Army. Resources used in the rewording are unknown to me. It is hard to judge its accuracy but Pasohlávky became "Paslawki".
Pp. 36: Photograph at the top of the page was taken during German retreat on the 8. May in Polièka. In the territory east of river Morava operated the Group of Armies Mitte and Süd since 9th February 1945.
Pp. 37: Panther on the photograph taken in the region of Ostrava is evidently version Ausf. G.
Pp. 38: Text in left column at the bottom and in the right column at the top was completely changed. Feldherrenhalle division has stopped the 6th Guards Tank Army of the Soviets in front of Prostìjov. Up in the north the advance of the 4th Ukrainian Front was delayed by the fight for the pre-war Czechoslovak fortifications between Ostrava and Opava. That is why the German 1st Tank Army managed to retreat from the territory. Otherwise it would have been besieged. 7th German Army found refuge behind Czech border-mountains after an exhausting retreat from Rhine during which Germans played for time with an American army. From the beginning of May it was subordinated to the Group of Armies Mitte. In the line next to Panzers IV as shown on the photograph at the top there were also four Panthers and a Jagdpanther. In the front rank there are soldiers of the 1st Czechoslovak Army Corps. The plate "DESTROYED BY THE II. TANK BATTALION" (in Czech) on the photograph at the bottom is illegible. Legend of the picture is lacking notice of the heavily fortified blockhouse in the rear.
Pp. 41: Legend of the rendering of a Rumanian self-propelled gun is lacking an important notice that it is only a reconstruction.
Pp. 42: Rendering of BA-64 is lacking a hyphen between circles and number (viz. photograph on pp. 53).
Pp. 44: Photographs on the left (top and bottom) were taken during retreat of the Feldherrenhalle division through Polièka. Kampfgruppe of general Reimann was in the text moved to Dresden while it operated in the territory east of Prague.
Pp. 45: In the region of Havlíèkùv Brod headquarters of the 1st Panzer Army, not the whole army, surrendered. Someone inserted following text: "fights with Germans in Giant Mountains, which lasted till summer 1945". ???
Pp. 46: It is missing, that parts of Slovakian territorial army retreated to Bošác lowlands near Nové Mesto nad Váhom. Germans wanted to use them in the defence of the passes in the border region between Moravia and Slovakia. All Slovakian soldiers in Bošác run away with their weapons.
Pp. 47: Cars of the Czechoslovak brigade in Great Britain bore its own sign and not a non-existent "sign of Bohemia and Moravia". Further on it is missing that the square with white number 77 was blue in the lower half and red in the upper half. Letters POA on the hetzers of the Vlasov army were white. Symbol of the St. Andrew´s cross on the vehicles of R. L. A. is not documented - the text declares something else.
Pp. 49: Passages describing camouflage and marking of the Soviet army were shortened in such a way, that they can't be used any more. Photograph at the bottom of the page was taken at the building of the State bank in Prague.
Pp. 50: Half-track on the photograph at the top belonged to the 156th Signal Company. Its code can be clearly seen on it´s bumper. This company was part of the 16th Armored Division.
Pp. 51: Legend to the photograph at the top is lacking that those soldiers are wearing Czechoslovak uniforms.
Pp. 52: Marking chart for tanks of the 4th Polish Tank Brigade can't be used for other Polish brigades.
Pp. 53: There is a typist's error in the name of R. Heydrich in the legend to the photograph at the top. Legend to the photograph at the bottom is lacking the notice of a triangle for the airforce on the top of the hull of IS-2. The vehicle is going down the street Sokolovská, from Rokytka to the Vysoèany town hall, in the Prague district of Vysoèany.
Pp. IV of the cover: Reconstruction of the Panther on the top of the page was done on the basis of the photograph on pp. 37. It means that this machine wasn't destroyed at Vyškov but at Ostrava. It is a version Ausf. G.


Maureen is definitely a hardworking, committed realtor. She was enthusiastic, encouraging and flexible in her approach to making sure she sold our house for the best price for the market. She also put maximum effort into her marketing of our property, including several open houses. I highly recommend Maureen as the agent to get your house sold.
We sold our home through Maureen White's company Barnbrook. It had been on the market with other brokers but she did a great deal to promote interest in our home through print, promotions and personal contacts. When she sold our home we were pleased with the sale price and the negotiations went very smoothly. During the sale process we were looking to buy a smaller home and Maureen spent time and energy on getting exactly what we wanted at the right price. She was always available to answer our questions and returned our calls promptly. She anticipates potential problems and quickly deals with them if they arise. It was a good experience for us and Maureen was highly professional and easy to work with.
Maureen attended to every detail with a level of professionalism and personal touch that I've never experienced before. She is an aboslute gem! Any and all who ask my advice for a referral to a realtor, will be directed immediately to Maureen. She has no equal.
Maureen and her team are fantastic! She handled the sale of my house in Sheffield and the purchase of our new house in Egremont. She made both so easy and stress-free. She knew exactly who the market would be for the Sheffield house, helped us to price it right, and sold it for us in two days! Maureen knows the area so well, and really understands both buyers and sellers. Since we don't live in the Berkshires full-time, we knew that we needed to work with someone who we could trust completely....Maureen is it. She knows all of the local businesses and service providers and helped us through every decision. I am thrilled to give Maureen the highest recommendation...she is the best!!
We loved working with Maureen! She responded to emails right away, was always on top of new listings, and took the time to get to know us and what we were really looking for. Best of all, she is very kind and friendly and made the process a joy. Would highly recommend!
Maureen was very helpful in guiding and advising on our purchase of a second/retirement home in the Berkshires. She has extensive knowledge of the community and the real estate market. Maureen was very kind, patient and supportive as we tried to narrow our search by looking at multiple properties throughout the Berkshires. She helped us evaluate the options and negotiate throughout the purchase process including recommending service providers after the sale. We loved working with Maureen and would highly recommend her as the best agent in the Berkshires!
When we decided to list our home for sale, my husband and I were overwhelmed by the amount of real estate agencies and agents working within them in the Berkshires. I asked for the advice of my nephew, a real estate agent in Philadelphia. He suggested looking on Zillow where you can see each agents statistics and customer reviews. That is how we found Maureen White-Kirkby. After meeting with Maureen, we felt confident that she would be the best agent to work with for the sale of our home. She has many years of Berkshire real estate experience and knows the market very well. We were absolutely correct. Maureen listed our property at a great price, gave us plenty of notice for showings, always provided anxiously awaited feedback after each potential buyer left the house, responded immediately to our texts & emails, never wavered in her encouragement and is absolutely delightful. As it it turned out our house sold in 3 weeks. Maureen's skills, from listing to the final negotiations were responsible for our sale that generated close to asking price. Maureen is a true professional. We are most grateful to her and her whole team at Barnbrook.


On of the phases in our How to get shredded in 12 week is a transition into a ketogenic diet. Why is this?
As discussed in our Introduction to the Ketogenic Diet, the diet offers numerous benefits for the broad population such as weight loss, reduced sugar cravings, fat loss, mood stabilisation and more.
What is the ketogenic diet for bodybuilding?
Should the ketogenic diet be used by bodybuilders and how effective is it?
What types of keto diet should I follow if I am a bodybuilding competitor?
What are the best ketogenic diet food choices?
Are cheat meals allowed on a ketogenic diet?
What should my target macros be on a ketogenic diet?
What is the ketogenic diet food pyramid?
This post aims to answer these ketogenic diet for bodybuilding questions and more. Let's get started.
The Ketogenic Diet is becoming more mainstream and now it has captured the attention of bodybuilders around the world. The diet offers an effective way to achieve body composition, weight loss and fat loss with minimal lean muscle loss.
What are the other benefits of ketogenic diet for bodybuilders?
What's so effective about the ketogenic diet?
The ketogenic diet improves the body's fat burning ability while lowering insulin levels, carbohydrate intake and improving fat digestion. The results of this diet are called "ketosis" – this is a state in which your body will go once it starts using fat for fuel as opposed to carbohydrates.
As shown by Mike Roussell, Ph.D., you can build muscle while you're on the Ketogenic Diet. However, often trainees experience their first 1-2 weeks as challenging while carb levels gradually deplete. However, post this phase, you can perform at a high level while on a minimal carbohydrate ketogenic diet.
While muscle is composed of various components, of which the most important one is protein.Even though you will burn a lot of fat and lose some carbs, you can still build protein by building up Leucine (the amino acid found mainly in the egg yolks).
Carbohydrates, protein & insulin define your body shape and performance.
Carbs create the process of anabolism by triggering certain hormone-driven events. The main hormone that is secreted by this process is insulin –it regulates the level of blood glucose. Carbs and insulin form a combination which has a lot to do when the muscle growth is in question. The proteinis dissolved into the muscles, absorbing the two and resulting in the muscle growth.
The Standard Ketogenic Diet is otherwise known as the SKD. It is a diet comprised of low carbohydrates (5%), high-fat dosage (75%), and moderate protein dosage (20%).
The Cyclical Ketogenic Diet is a modification of the SKD that implements the rotation of the days when you should consume high dosages of carbs, with low dosages of carbs. For example, cheat days.
The Targeted Ketogenic Diet is the best KD for bodybuilders. It allows you to consume a lot of carbs just before and after you work out, so the energy replenishment rate is equalized.
The High-Protein Ketogenic Diet is also a modification of the SKD, which reduces the number of fat and increases protein (35% protein, 60% fat, 5% carbs).
The best choice for bodybuilders can't be specifically defined as different people have different metabolisms. Since the carbs are the basis of their performance, bodybuilders tend to prefer HPKD and TKD.
The common myth concerning this diet is that you need carbs in order to grow stronger and get your muscles bulky.This, however, is not accurate at all. This myth was busted soon after it emerged, but the rumors still linger. In order to build your muscles, you need to consume enough protein (1.0 to 1.2g per pound of LEAN body mass), consume a lot of calories (eat more than you need, as you will burn a lot of fat), and Train correctly.
You should start with the Standard Ketogenic Diet,and by doing so you should follow the four steps before proceeding to the next levels.
First of all,you should determine your needs for calories and either subtract them or add them (depends on your goals).
Thirdly,set your carb levels. Twenty to thirty grams per day should be enough for starters.
Finally,determine how much fatyou should consume (also based on your goals). Ideally, you should double the fat intake in comparison to the carb intake.
If you're struggling on your ketogenic diet, you could refer to more detailed explanations and solutions on this video below. We also have a Lean Muscle Transformation program which contains keto diets program. In this program, you will get everything you need to lose weight, build muscle & burn fat. Learn more our How To Get Shredded in 12 Week here.


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Dave's Capsules for August 2018
Dvandom Thursday, August 30, 2018
Archive of older reviews
Items of Note (strongly recommended or otherwise worthy): Nothing, sorry. One of those months with some good stuff, but nothing I read or watched was great.
In this installment: Lego DC Comics Super Heroes: Aquaman Rage of Atlantis, Marvel Rising: Initiation, Gravity Falls Lost Legends, Rolled & Told Free Issue, Ms. Marvel #33, Marvel Rising: Ms. Marvel & Squirrel Girl #1, Deathstroke #34, Real Science Adventures: The Nicodemus Job #2 (of 5), My Little Pony Ponyville Mysteries #4 (of 5), My Little Pony Friendship is Magic #69, Transformers Bumblebee #3 (of 4), Transformers Lost Light #22 (of 25), Optimus Prime #22 (of 25), Transformers Unicron #4 (of 6).
Current Wait List (books either Diamond didn't ship or my store failed to order): Nothing this month either, huzzah.
"Other Media" Capsules:
Things that are comics-related but not necessarily comics (i.e. comics-based movies like Iron Man or Hulk), or that aren't going to be available via comic shops (like comic pack-ins with DVDs) will go in this section when I have any to mention. They may not be as timely as comic reviews, especially if I decide to review novels that take me a week or two (or ten) to get around to.
They do seem to miss the
intrinsic nobility of
Dex-Starr, though.
Lego DC Comics Superheroes: Aquaman Rage of Atlantis: DC/WB - I saw the title in a release list as just "Rage of Atlantis" and decided to pass on it, thinking it was part of the nu52 adaptation series. But nope! It's Lego, so I got it. The rage part comes from the Red Lanterns being the featured villains, you see. The slapstick levels are turned up higher than even the normally high levels of the Lego DC Comics direct to video releases, mostly at Aquaman's expense, and too many of the early jokes are of the "ha ha, Aquaman sure is lame, isn't he?" variety. It does get better, but it still ends up being one of the weaker installments in the Lego DC series. A major secondary arc involves Green Lantern Jessica Cruz dealing with a comically exaggerated version of the performance anxiety suffered by the comics version, and that goes over a little better than the "Aquaman is the butt-seamonkey of all the jokes" stuff. (Some versions come packaged with a Jessica minifigure.) Mildly recommended. Price $10-20 depending on store and format.
Marvel Rising: Initiation: Marvel/Disney - Basically this is a regular 22 minute episode split up for release as 4 minute shorts on YouTube, but released immediately as a compilation anyway. Related to but not the same as the Marvel Rising miniseries, it's set in its own universe. Mildly recommended. For more, see my review previously posted to Fifth World.
The CW-universe Ray cartoon came out the last week of August, I'll review it in the September post.
Digital Content:
Unless I find a really compelling reason to do so, I won't be turning this into a webcomic review column. Rather, stuff in this section will be full books available for reading online or for download, usually for pay. I will often be reading these things on my iPhone if it's at all possible.
Nothing this month. Okay, technically Marvel Rising was online content, as it's on YouTube.
Trades:
Trade paperbacks, collections, graphic novels, pocket manga, whatever. If it's bigger than a "floppy" it goes here.
"Shmebulock!" - Shmebulock
Gravity Falls: Lost Legends: Disney Press - Written by Alex Hirsch (series creator) with art by a baker's dozen of artists and one letterer. (Most of the artists seem to be used in one particular story that takes the characters through various comics-art realities.) The framing sequence is that Shmebulock is enjoying his one day every thousand years where he can say something other than his name (a conceit also used in a fake toy ad aired on Disney XD) and he reveals that he's been stalking the Pines and generally fanboying them. Each of the four tales is a "lost legend" that he knows about because of his stalkery behavior. The first three take place during the last season (Ford is around), and the last is a tale of the Stans as kids. Ow...I just realized that Shmebulock is a Stan stan. Anyway, since Hirsch wrote these, you can consider them canon, but since Shmebulock may not be a reliable narrator, you can also consider them non-canon or deuterocanonical should you so desire. While sometimes the cheap meta joke is gone for, Hirsch generally has a good ear for making even those work reasonably well. Recommended. $19.99 (hardcover)
Floppies:
No, I don't have any particular disdain for the monthlies, but they are floppy, yes? (And not all of them come out monthly, or on a regular schedule in general, so I can't just call this section "Monthlies" or even "Periodicals" as that implies a regular period.)
Dex check (DC5) to avoid papercut.
Rolled & Told Free Issue: Quillion/Lion Forge - This is a free preview of the upcoming series, and is about half the pagecount. Hard to say if the regular issues will be just twice as much in the same proportions, or if there will be additional kinds of features, more weight given to the comic part, etc. The basic idea is that this is a successor to Dragon Magazine, with 5th Edition D&D scenarios and articles, plus some comics. In this case, the comics pages are a setup for the scenario, rather than being an independent serial fiction. There's two pages of narrated comic, two pages of map (which could stand to give up a little visual zing in exchange for more clarity), most of the issue is the adventure, then there's four pages of an article on Mimics and four pages of pregen characters for the adventure. If this is the balance of material to be expected from the regular issues (which IIRC promise two short scenarios), then it's more like Dungeon Magazine than Dragon Magazine, or even just a module with an article or two. If you don't actually run D&D5 games, it's probably not worth getting the regular series, but if you're on the fence? Hey, this one's free, and has a useful idea worth stealing for other games...steal the Danger Room from superhero games and set it up for fantasy.
Ms. Marvel v2 #33: Marvel - Mostly a running fight and chase scene between Ms. Marvel and the Shocker (who does feel reasonably true to his portrayal in Superior Foes), while Bruno tries to figure out what the krunk is going on with MM's powers. Good introspective moments along with slapstick (a giant Mousetrap game figures prominently), and a suggestion that something a lot bigger than Shocker's vacation-from-Manhattan is going on. Recommended. $3.99
Marvel Rising Ms. Marvel & Squirrel Girl #1: Marvel - AKA Part 3. Or parts 4 and 5, since it's another double-sized issue. Annoyingly, there's a printing error that replaced one of the pages with a copy of a later page, although it's technically incorrect to call it a printing error since the mistake had to have been made before printing. Cut and paste at the page level can be hazardous to your coherence. The first story has somewhat rushed and scratchy art by Ramon Bachs, and is mostly a running fight against zombies as they try to figure out a way to turn off the game that has emerged into the real world, before being banished into the second story. The second story has better manga-style art and dumps everyone into a grindy MMO world while the Real Villain (who makes sense, but eh) makes their move. While the second half feels less padded and grindy (ironically), the issue as a whole still feels like they realized they didn't quite have enough story to fill out the required pagecount. Mildly recommended. $5.99
Deathstroke #34: DC - Heh. Batman and Deathstroke spend the entire issue psychoanalyzing each other (and most of it also fighting each other), being oh so clever in the process...and yet each misses at least one very important detail about the other, without which their analyses fall apart.
Batman probably comes closer to the core truth of Deathstroke than vice versa, if only because editorial demands certain secrets not be known outside the Bat Family, but the end result is a lot of physical and emotional blows that never quite hit the mark. Recommended. $3.99
Real Science Adventures: the Nicodemus Job #2 (of 5): IDW - Casing the joint and weighing plans for the job, which gets its name in this issue (they will need to work around the arrival of the Nicodemus Gospel). The backups, which are less obviously so in the webcomic version, continue to be "how they met" stories, in this case how the leader met the scribe. Recommended. $3.99
My Little Pony Ponyville Mysteries #4 (of 5): IDW - This title continues to feel more like G.M. Berrow is writing it than Christina Rice, given the "writing down to kiddies" obvious non-mysteries. I mean, the culprits in this one might as well have signed their work, and yet no one figured it out until near the end, despite at least Apple Blossom having enough experience with the culprits that she should have figured it out on page four. And yet, there's a Chinatown reference...so does Rice even have a particular audience in mind? Neutral. $3.99
My Little Pony Friendship is Magic #69: IDW - Kind of a retread of the "Pinkie Pie gets control of Discord's realm" story, only now she gets magic wishing power. Basically an 8 page story at best, padded out to a full issue, in which Pinkie has to learn that satisfying immediate whims isn't the same as making people happy. Mildly recommended. $3.99
Transformers Bumblebee #3 (of 4): IDW - Mostly a chase scene through parts of London (and London being broken into parts), followed by bringing in another new human character (a Shaft reference, mostly) and a nod to what little continuity the movieverse has before dumping everyone into a trap. Artistically, they're trying to balance the sameness and inhumanity of the movieverse character style against the splash and color and high-recognizability of characters in the homaged spy and blaxploitation movies. Personally, I think they should have released this series after the movie, so that people had a more solid idea how much of a retcon is underway...as it stands now, it barely feels like it's connected to the movies at all. Very mildly recommended. $3.99
No doorbell, so he Rung the door.
Transformers Lost Light #22 (of 25): IDW - The cover says "UNICRON IS HERE," but that's only true in the sense that Unicron is around somewhere in the universe...as usual, the Lost Light crew is off doing its own thing with its own entire cosmology, involving the Guiding Hand. The current dispositions of all five members (Adaptus, Mortilus, Solomus, Epistemus, and Primus-no-not-that-one) are revealed. It's kinda hard to sort out the cosmology, especially with Shockwave all up in it, but the Guiding Hand do seem to post-date the Primes, but are similarly lost to legend and even their own memories in some cases. Meanwhile, Rodimus is utterly sick of all this legendary cosmic stuff and he hasn't even rejoined the Unicron storyline yet. I imagine he'll arrive, see Unicron, and say something like "Aw HELL naw," before turning around and leaving again. Now, granted, some of this resolution feels a little too pat, and I suspect some of the things were originally intended as red herrings but had to be made the real answers now that there's no more time. But if ass-pull it is, it's an engaging ass-pull. Recommended. $3.99
Optimus Prime #22 (of 25): IDW - This cover also proclaims UNICRON IS HERE, but he's actually over there, eating other planets, as he was last issue. Unicron #0 happens during this issue, so that's only what, three and a half months out of synch? Mostly, this issue is recovering from The Falling and catching (mostly metaphorical) breaths before the direness of Unicron's arrival becomes obvious. A few of the ongoing subplots get rapidly tied up or at least back-burnered, and the colonist bunch gets marching orders for how they're going to be spending the final three issues of this title (looks like they might take the foreground, since Optimus himself will be kinda busy in the Unicron book). Basically, Barber is not as good as Roberts when it comes to cancelling plans and rearranging on the fly in the face of sudden and imminent cancellation. Mildly recommended. $3.99
Transformers Unicron #3 (of 6): IDW - Meanwhile, in the future, they make another pass at trying to explained Shockwave's timeline mangling plan while Unicron just sort of politely gives them some time to realize how doomed they are, I guess. I mean, there's a LOT of fighting and huge crowd scenes, but Unicron starts the issue looming above Cybertron (well, he's so big it's more like he's about to hug the planet) and ends the issue having maybe moved one arm. I guess he wanted to give them time to quake with fear, or he wanted to hear the exchange between Bumblebee and Aileron I quote below. Mildly recommended for a few good short scenes amidst the bloat. $3.99
Dvandom, aka Dave Van Domelen, is an Assistant Professor of Physical Science at Amarillo College, maintainer of one of the two longest-running Transformers fansites in existence (neither he nor Ben Yee is entirely sure who was first), long time online reviewer of comics, is surviving the Fall term so far, is an occasional science advisor in fiction, and part of the development team for the upcoming City of Titans MMO.
"I thought Omega Supreme was supposed to be on OUR side." "Maybe he needed to do a genocide to figure out it's BAD? I feel like that happens with Cybertronian guys sometimes." "You are ALL gross." - Aileron and Bumblebee, Transformers Unicron #3
Dave's Capsules for August 2018 Reviewed by Dvandom on Thursday, August 30, 2018 Rating: 5
Deathstroke|Gravity Falls|Lego DC Super-Heroes|Marvel Rising|My Little Pony|review|squirrel girl|Transformers|
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Before you go to settlement on a new home, you and your builder will do a "walk through" to conduct a final inspection. The walk-through provides an opportunity for you to spot items which may need to be corrected or adjusted, and allows you to learn about the way your new home works.
The operation of the house's components.
The buyer's responsibilities for maintenance and upkeep.
The larger community in which the home is located.
When you buy a new appliance or piece of equipment, such as a Blue-Ray Player or washing machine, you usually have to read the instructions before you can understand how to use all of the features. With a new house, you will be receiving a stack of instruction booklets all at once. It helps if someone takes the time to show you how to operate all of the kitchen appliances, the heating and cooling systems, the water heater and other features in the home. Such an orientation is particularly useful since people often are so busy during a move that they have trouble finding time to carefully read instruction booklets.
Part of your "walk through" will be learning about maintenance and upkeep responsibilities. Most new homes come with a one-year warranty on workmanship and materials. However, such warranties do not cover problems that develop because of failure to perform required maintenance. Many builders provide a booklet explaining common upkeep responsibilities of new homeowners and how to perform them.
Should a warranted problem arise after you move in, the builder is likely to have a set of warranty service procedures to follow. Except in emergencies, requests for service should be in writing. This is not because the builder is trying to be bureaucratic, but to ensure that everyone clearly understands the service to be performed. The person receiving a service request is not likely to be the person performing the work, and you don't want to rely on word of mouth for transmission of your service order.
Many builders schedule two visits during the first year -- one near the beginning and the other near the end -- to make necessary adjustments and to perform work of a non-emergency nature. You should not expect a builder to rush out immediately for a problem such as a nail pop in your drywall. Such problems occur because of the natural settling of the house and are best addressed in one visit near the end of the first year.
If you have moved to a new home from a nearby area, you probably will not spend much time at the walk-through talking about the larger community in which the home is located. However, if you are moving to a new community, a builder can often provide a packet of material to help you become familiar with your new community.
When inspecting the house, an effective way to handle this is with a checklist. The list should include everything that needs attention, and you and your builder should agree to a timetable for repairs. Builders prefer to remedy problems before you move in since it is easier for them to work in an empty house. Some items may have to be corrected after move-in. For instance, if your walk-through is in the winter, your builder may have to delay landscaping adjustments until spring.
It is important that you be thorough and observant during the walk-through. Examine all surfaces of counters, fixtures, floors and walls for possible damage carefully. Sometimes disputes arise because a buyer may discover a gouge in a counter top after move-in, and there is no way to prove whether it was caused by the builder's workers or the buyer's movers. Many builders ask their buyers to sign a form at the walk-through stating that all surfaces have been inspected and that there were no damage other than what has been noted on the walk-through checklist.
Ask a lot of questions during the walk-through and take notes on the answers. Never be afraid to appear stupid by asking too many questions. That is how you learn. It is important to view the walk-through as a positive learning experience which will enhance your enjoyment of your home.