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Elisabeth Logan
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3 l. TABLE OF CONTENTS PAGE f/ ' Introduction/Legal Basis/Funds... 2 L PART A- Are You Eligible to Retire? CSRS Minimum Requirements/Types of Retirements... 3 Creditable Civilian... 4 Amount of Creditable Service/Creditable Service of Part-Time Employees... 4 Creditable Service for Part-time Employees- Continued... 6 Creditable Service For Unused Sick Leave... 7 Sick Leave Chart (2087 Hours)... 8 Verifying Service Crediting Service For Retired Military Employees...10 PART B- How is an Annuity Computed? Annuity Computation Formulas Estimating Annuity Benefits Annuity Computation Formula for Special Employee Groups High-3 Salary Computation High-3 Salary Computation Sample Basic CSRS Computation Sample Disability Retirements and Computations CSRS Offset Employees Reduction in Annuity- Under Age PART C - Deposits for Civilian and Military Service and Redeposits Deposits for Non-covered Service (Temporary) and Refunds Redeposit Service Present Value Factor Table...26 Catch 62 Post-56 Military Service and Collection of Military Deposits Creditable Military Service...27 PART D - Making A Survivor Election Survivor Benefits- Current Spouse Survivor Benefits - "Insurable Interest" Survivor Benefits- Former Spouse Court Awarded Survivor Benefits/Availability to Annuitants Who Marry/ Termination of Marriage -Effect on Annuity Death of an Employee I Designation of Beneficiary PARTE- Life and Health Insurance After Retirement Federal Employees' Group Life Insurance-Post Retirement Federal Employees' Health Benefits Coverage Post Retirement PART F - MISCELLANEOUS Cost Of Living Adjustment (COLA) Re-employed Annuitants - Supplemental Annuities Maximum Annuity Benefits Variable Interest Rates Voluntary Contributions - CSRS Beginning Dates Of Annuities PART G- Thrift Savings Plan PART H- Social Security PART I - Long Term Care Useful Websites and Additional Reading Materials
5 INTRODUCTION The material in this book is applicable to Federal employees who will retire under the Civil Service Retirement System (CSRS). The importance of planning ahead for retirement cannot be over emphasized. Ideally, benefit planning should begin as early in your career as possible; however, it is never too late to begin. The key to the successful use of your Federal benefits is planning. As a well informed employee, you will be able to determine the most beneficial date for. retirement; estimate your approximate annuity; determine whether to provide a survivor annuity; and how much that survivor annuity should be; know how payment and/or nonpayment of refunded service; non-deduction service and military service can affect your future retirement benefits; determine whether you will be entitled to receive Social Security benefits; identify your options for withdrawing Thrift Savings Plan (TSP) funds; identify tax implications for your Federal retirement benefits; what happens to your other benefits, i.e., health insurance, life insurance, leave, etc., and the general procedures for processing retirements. LEGAL BASIS The Civil Service Retirement Act became effective August 21, It is coded in Chapter 83, Title 5 of the U. S. Code. The CSRS and FERS Handbook for Personnel and Payroll Offices covers the administration of the CSRS based upon the law and regulations. CIVIL SERVICE RETIREMENT AND DISABILITY FUND This fund now contains retirement contributions from both CSRS and FERS employees. The advent of FERS did not create a separate retirement fund. MONEY SOURCES 1. Employee Contributions a. 7% of CSRS employees' basic pay b. 7-1/2% of CSRS Special Employee Groups (Law Enforcement Officers, Firefighters, Air Traffic Controllers) c. 80% of FERS employees' basic pay d. Special Employee Groups under FERS will contribute 1/2% more than regular FERS employees, including Air Traffic Controllers 2. Agency Contributions 3. Treasury payments to the fund 4. Interest earned 5. Direct appropriations by Congress 2
6 PART A- Are You Eligible To Retire? CSRS Minimum Requirements 1. 5 years of civilian service 2. Subject to retirement system for one out of the two years preceding separation on which retirement is based (excluding disability retirement). TYPES OF CSRS RETIREMENTS TYPE AGE SERVICE SPECIAL REQUIREMENTS =============================================================== Optional 62 5 None (Voluntary) None None ============================= ================================= Early Any age 25 "Early Out"-Major Re-organization, Transfer of Function or RIF(OPM must grant agency the authority to administer the early out. Any age 25 Air Traffic Controller Law Enforcement Firefighters, Air Traffic Controllers =============================================================== Discontinued 50 Service 20 Involuntary Separation not for misconduct or delinquency =============================================================== Disability Any age 5 Disabled for current position and any vacant position in agency =============================================================== Deferred 62 5 Must have left retirement contributions in fund when separated =============================================================== Mandatory Law Enforcement, Firefighter Air Traffic Control. =============================================================== NOTE ---- Under CSRS rules, employees retiring before age 55, excluding disability retirement and Special Employee Groups, will have their annuity reduced by 2% per year, or 1/6 of 1% for each full month they are under age 55. For special retirement (law enforcement officers & firefighters), employee must serve in a primary position and transfer directly to a secondary position without a break in service exceeding 3 days. 3
7 CREDITABLE CIVILIAN SERVICE Definition of Creditable Service: 1. Service performed for the Federal Government For Civil service annuity purposes, service must meet the following three tests of Federal employment: a. engaged in performing Federal functions, and b. hired on a Federal appointment, and c. be under the supervision and direction of a Federal Officer. 2. Service in the executive, judicial, legislative, and District of Columbia government is creditable. 3. Service can be performed at different times and with different agencies. 4. All periods of service as an employee of the Federal Government are creditable under CSRS, and counts toward determining the amount of CSRS retirement benefits. To determine an employee's total length of service for computing an annuity estimate under CSRS, the following types of service are added together: a. creditable civilian service b. creditable military service c. unused sick leave credit (only used to extend the length of service in the computation of CSRS benefits, or FERS benefits if there is a CSRS component). Creditable service is covered in Chapters 20, 21, 22 and 23 in the CSRS and FERS Handbook for Personnel Offices. Another source of information is the Guide to Processing Personnel Actions, subchapter 6. 4
8 AMOUNT OF CREDITABLE SERVICE 1. Normally, full credit is allowed for all time between date of appointment and date of separation 2. Leave without pay (LWOP) is fully creditable up to 6 months in each calendar year. 3. Worker's compensation time (OWCP) is fully creditable, if the employee returns to duty. 4. Part-time service, with regularly scheduled tour of duty, receives full-time credit if service was performed before April 7, If performed on or after April7, 1986, annuity will be calculated based upon the percentage of fulltime hours for all years of service. (P.L ) 5. Intermittent (WAE) service receives credit only for the days actually worked, based on a 260 day work year. 6. Breaks in service of three days or less causes no loss of time. CREDITABLE SERVICE FOR PART-TIME EMPLOYEES- CSRS P.L , Section 15204, established a new method of computing civil service annuities for part-time employees. This law, the Consolidated Omnibus Reconciliation Act of 1985 applies only to CSRS. The new provision was designed to prevent the windfall benefit that a longtime part-time employee could receive in annuity when the employee changed to full-time for the last 3 years of service (usually the high-3 average pay period). The new method of computation eliminates this potential abuse, with respect to service on or after the date of enactment, by making the part-time employee's average pay the same as if he or she were on a full-time schedule, but then prorating (i.e., reducing) the annuity benefit to reflect the difference between the full-time and part-time service. The new rules of computation apply only to part-time service performed on or after April 7, Service prior to that date is still computed under the old rules. Computation of Basic Annuity 1.The pre-april?, 1986 basic annuity is computed by multiplying Hi-3 average pay by the percentage for length of service (including all of the employee's sick leave credit) for service performed before April?, If part of a month is involved, the service is rounded down to the next lower month. In the average pay computation for this benefit, all of the rates of basic pay are prorated according to the 5
9 CREDITABLE SERVICE FOR PART-TIME EMPLOYEES- CSRS (CONTINUED) employee's part-time tour of duty (old method), including part-time service after April6, 1986, that is included in the average pay computation. 2.The post-april6, 1986, basic annuity is computed by multiplying Hi-3 average pay by length of service after April6, 1986 (after adding any leftover days from the pre- April?, 1986 computation, and rounding to the next lower month). The result is then multiplied by the proration factor described below. For the post April 6, 1986 basic annuity, the Hi-3 average pay is computed using the new rules: the rates of basic pay during part-time service performed after April 6, 1986, are deemed to be the rates that would have been in effect if the service had been full-time. However, if the Hi-3 average pay period includes service prior to April?, 1986, that portion of the average pay will be computed in accordance with the "old" rule--rates of basic pay prorated according to the employee's part-time tour. 3.The proration factor is a fraction, expressed as a percentage rounded to the nearest percent. The numerator is the sum of the number of hours the employee actually worked during part-time service, and the denominator is the sum of the number of hours that a full-time employee would be scheduled to work during the same period of service included in the numerator. If an employee has creditable service in addition to part-time service (full-time, intermittent, or temporary service performed on a full-time basis), such service must be included in the numerator and denominator of the fraction. In general, this is done by including the number of days of such intermittent service multiplied by 8, and the number of weeks of such temporary service of full time service multiplied by 40 in both the numerator and the denominator. (If the normal administrative workweek is other than 40 hours, you would multiply by that number). The pre-april 7, 1986 basic annuity and the post-april 6, 1986 basic annuity are added together to obtain the combined basic annuity. The combined basic annuity is the yearly rate of annuity before any applicable reduction, i.e. under age, survivor benefits, etc. 6
10 UNUSED SICK LEAVE Sick leave credit is added to length of service when computing the annuity (CSRS Retirees only). To receive this credit, an employee must retire on an immediate annuity. Sick leave credit cannot be used to: a. compute the Hi-3 average Salary, or b. meet the minimum length of service requirement for retirement eligibility. SICK LEAVE IS CONVERTED TO SERVICE CREDIT AS FOLLOWS: a. Determine the number of hours of sick leave hours to be credited on date of retirement. b. Locate the number of hours on the 2087 hour work year chart (next page). c. Number of months at top of column in which the sick leave hours appear, plus the number of left over days that appear in far left days column, after drawing a straight line across from the month column totals the sick leave credit. The number of hours of sick leave to the employee's credit at date of separation will be certified to OPM together with other separation records. EXAMPLE: A retiring employee has 1045 hours of sick leave at retirement. Find 1045 hours on the 2087 hour chart on the next page. The closest figure is 1044 which equals 6 months. An additional 6 months service time will be added to the employee' s length of service. 7
11 Table for Converting Unused Sick Leave Into Additional Service Months Mo II I How to Use Th1s Table Find the number in the table closest to the number of hours of your unused sick leave. In the horizontal column you will find the number of months and in the vertical column the remaining number of days. For example: 441 hours equals 2 months and 16 days. Another example: 1452 hours equals 8 months and 11 days. (If the number of hours falls between two figures shown on the table, use the next higher figure.) 8
12 VERIFYING SERVICE An employee's service is one of the factors used in computing his/her annuity, and it is very important that an agency verify all service claimed by employees. If that service is not documented in the Official Personnel Folder, missing service can delay the processing of an employee's retirement application from 3 to 6 months. Some of the sources for verifying service are: 1. SF-50 or other appointment document in possession of employee. 2. Military discharge papers. 3. Copies of SF-2806s or SF-31OOs, Individual Retirement Record Cards. (Payroll offices may have these records on past employment.) 4. Written requests to agencies with which service was performed. 5. Written requests to National Personnel Record Center in St. Louis, MO. 6. Written requests to Military personnel records centers. Prior to retirement, an agency is responsible for completing SF , Certified Summary of Federal Service for CSRS employees for each retiring employee. This form serves several important functions, and accurate completion is mandatory. Retiring employees should be advised to review the summary carefully for their complete service history. 9
13 Honorable active duty service is creditable. CREDITABLE MILITARY SERVICE Service in all branches of the military is creditable. This includes Army, Navy, Air Force, Marines, Coast Guard, Service Academies, Public Health Service, and Coast and Geodetic Service. Also see "Catch 62" information on page 27. CREDITING SERVICE FOR RETIRED MILITARY EMPLOYEES Usually, the receipt of military retired pay will not permit the crediting of military service towards civil service retirement. However, there are two exceptions: 1. When the military retired pay is based on a disability caused by combat with an enemy of the U.S., or an instrument of war and incurred in the line of duty during a period of war, or 2. When the military retired pay is granted under the provisions of Chapter 67, Title 10, U. S. Code. This provision grants retired pay to members of reserve components who meet certain age and service requirements, usually at age 60 with 20 years of service. Employees drawing military retired pay who do not meet either of the two exceptions listed above will be required to waive their military retired pay in order to receive credit for their military service for a civil service retirement. The procedures for waiving military retired pay are found in the CSRS and FERS Handbook for Personnel Offices, Chapter 22. The waiver should be requested approximately 60 days before the commencing date of the annuity. Waiver requests may be made only by the employee, survivors may not request waivers for deceased employees. The following is an example of how to evaluate a decision to waive or not to waive military retired pay: Employee, age 60- Hi-3 average salary= $50,000 Military service- 20 years (employee is receiving military retired pay); Civilian service- 20 years If military retired pay is waived, 40 years of service: 40 years=.7625 x $50,000 = $38,125 Basic Annual Annuity If military retired pay is not waived, 20 years of service: 20 years=.3625 x $50,000 = $18,125 Basic Annual Annuity Plus Military Retired Pay Compare both scenarios in order to determine which is more advantageous to you. 10
14 PART B How is an Annuity Computed? ANNUITY COMPUTATION FORMULA The amount of an annuity depends on: (1) High-3 Average Pay (2) Length of Creditable Service CSRS Formula 1.5% x Hi-3 x for first 5 years of service 1.75% x Hi-3 x second 5 years of service 2% x Hi-3 x remainder of years of service over 10 = basic annuity CSRS Shortcut Formula Length of service, multiplied by 2 minus Example: 30 years x 2 = = % x Hi-3 = shortcut estimate of basic annuity. OPM makes final determination ll
15 ESTIMATING ANNUITY BENEFITS (CSRS ONLY) YEARS OF SERVICE %OF AVERAGE SALARY (HIGH-3) YEARS OF SERVICE %OF AVERAGE SALARY (HIGH-3) * * This chart assumes that the individual has met age and service requirements for retirement. *Annuity in excess of 80% which is produced by credit for unused sick leave is payable. The general formula computation chart estimates annuity benefits BEFORE reductions are computed for: 1.Age-reduction is 1/6 of 1% for every month under age Non-deduction service- reduction is 10% of amount due. 3.Reduction for refunds of previous contributions. 4.Providing survivor benefit-cost to the retiree is 2.5% of the first $3600 designated and 10% of the balance. 5.Health and Life Insurance. 6.Federal and State Income taxes. 12
16 ANNUITY COMPUTATION FORMULA FOR SPECIAL EMPLOYEE GROUPS Law Enforcement Officers and Firefighters A. Minimum requirements - CSRS (1) At least 20 years of creditable service as a law enforcement officer or firefighters or any combination of such service totaling at least 20 years. (2) Subject to retirement system for 1 out of the 2 years before separation on which retirement is based. B. Types Age Years of Service (1) Optional (2) Mandatory (age) C. Basic annuity computation (1) 2.5% x Hi-3 x 20 years + (2} 2% x Hi-3 number of years over 20 (including credit for unused sick leave). Example: Jerry Brown- age 55, 25 years special retirement coverage, High-3 Average Salary, $50, % x $50,000 x 20 years = $25,000 plus 2% x $50,000 x 5 years = $30,000 Total Annual Annuity 13
17 HIGH-3 SALARY COMPUTATION The "High-3" salary is determined by averaging rates of basic pay in effect during any 3 consecutive years of service. Each rate is weighted by the time it was in effect. Basic pay does not include overtime pay, bonuses, cash awards, holiday pay military pay, or lump-sum payments for annual leave. Basic pay does include night differential for wage grade employees, environmental differential pay for employees exposed to various degrees of hazard, physical hardship and working conditions of an unusual nature. Also included are premium pay (i.e. standby time, irregular, unscheduled overtime), special pay for recruitment purposes, interim geographic adjustments and locality pay. Any 3-year consecutive period may be used in computing the High-3 average pay. The service need not be continuous, but it must be consecutive. Generally, the Hi-3 average will be the last 3 years of service. However, it does not have to be the last three years. It is that 3-year period of service that produces the highest earnings. Example of Hi-3 average computation: Rates in effect beginning: Annual Basic Rates 1/2/ $46,000 1/4/ $47,000 1/3/ ''...'..$48,000 1/1/ '...$50,000 Retirement Date- 1/1/2004 at $50,000 1) Determine the beginning date of the Hi-3 period The beginning date of the Hi-3 period is ) Subtract the dates, beginning and ending to determine how long each rate was in effect. Use the 360-Day Factor Chart, page 14 (next page) to determine the decimal figure which represents the portion of the year the rate was in effect. 3) Multiply the factor times the salary rate. 4) Add down the Total Basic Pay column and divide by 3. 14
18 HIGH-3 COMPUTATION SAMPLE Rate In Effect Pay Rate Time Factor Total Basic Pay (End Date) (Start Date) $46, (End Date) (Start Date) $47, (End Date) (Start Date) $48, (End Date) (Start Date) $50,000 Divide total salary by three to get high-3 average pay. CSRS Computation Employee- J. J. Johnson Age- 55 Length of service - 31 years High-3 Average Salary- $50,000 BASIC COMPUTATION SAMPLE Compute the basic annuity using the CSRS shortcut Formula (or chart on page 11). 15
19 DISABILITY RETIREMENTS Eligibility Requirements-CSRS 1. No age requirement 2. 5 years of creditable civilian service 3. No "one out of two years" coverage required -only subject to CSRS at the time disability began. CRITERIA 1. Employee must, while employed subject to the retirement system, have become totally disabled for useful and efficient service.. In the position occupied, and. For service in any vacant position in the agency at the same grade and pay level, for which he/she is otherwise qualified, and in the same commuting area. 2. A determination of total disability is made when the information in the file indicates that there is a service deficiency caused by disease or injury, of sufficient degree to preclude useful and efficient' service by the employee. 3. Above determination made based on: -Documentation of a deficiency in service with respect to performance, conduct, or attendance. - Documentation of medical condition - disease or injury. A relationship between the service deficiency and the medical condition, such that the medical condition caused the deficiency. -The duration of the medical condition, both past and present. -The incompatibility of the medical condition with either useful service in, or retention in the position. - The availability of another position. CSRS disability benefits are covered in the CSRS and FERS Handbook for Personnel and Payroll Offices, in Chapter
20 COMPUTATION OF DISABILITY RETIREMENT Compute creditable service and High-3 average salary information as for other annuities. All computations are as of the LAST DAY OF PAY, or day title to annuity is attained, if later. A CSRS disability annuitant receives the higher of: 1. The amount obtained under the general formula for computing the basic annual annuity (the "earned annuity"); or 2. The "guaranteed minimum disability annuity. Earned Annuity Compute the annuity in the normal way, reducing for failure to make deposit, if appropriate. 0 Guaranteed Minimum: OR 1. 40% of the High-3 Average Pay. 2. The "projected" guaranteed minimum rate by projecting service to age 60. Example: If Gloria had been employed for 16 years before becoming disabled at age 42, add 18 years to the 16 years of service (60-42 = 18 additional years) to obtain the total years of service (34) to be used for comparison purposes. Therefore, 40% of the high-3 salary average is Jess than the annuity projecting service to age 60, so the benefit would be based on the 40-percent computation. Select the LESSER of the two guaranteed minimum annuities. Compare the GUARANTEED MINIMUM figure with the EARNED annuity and select the GREATER amount as the basic annuity. No reduction for age. Compute the reduction for survivor annuity in the normal way. The annuity usually commences the day after the last day of pay. NOTE: The guaranteed minimum annuity will not benefit an employee who has 21 years and 11 months of service, or who is age 60 or older. 17
21 COMPUTATION OF DISABILITY RETIREMENT - CONTINUED Example: Employee, age 50, 15 years of service, High-3 Average Salary- $40,000. Earned Annuity: 26.25% (from table page 11) x $40,000 = $10,500 Guaranteed Minimum: Lesser of: 1. 40% X $40,000 = $16,000 OR 2. Age = 10 years + 15 years actual service = 25 years % (from table page 11) x $40,000 = $18,500 The lesser amount is 40% of High-3, the guaranteed minimum =$16,000 Select the greater of the EARNED ANNUITY or the GUARANTEED MINIMUM. The employee is entitled to the 40% guaranteed minimum. The earned annuity is $10,500 the guaranteed minimum is $16,000. The employee will receive the greater of these two figures which is $16,000. Example: Employee, age 50, 11 years of service, Hi-3 average salary- $50,000. Earned Annuity 18.25% (from table page 11) x $50,000 = $9,125 Guaranteed Minimum Lesser of: 1. 40% X $50,000 = $20,000 OR 2. Age = 10 years+ actual service of 11 years = 21 years % (from table page 11) x $50,000 = $19,125 The lesser amount is the annuity computed to age 60 the guaranteed minimum = $19,125 Select the greater of the EARNED ANNUITY or the GUARANTEED MINIMUM. The employee is entitled to the annuity computed to age 60. The earned annuity is $9,125 and the guaranteed minimum is $19,125. The employee will receive the greater of these two figures which is $19,125. The guaranteed minimum does not apply to an employee who is in receipt of military retired pay, if that retired pay is not creditable for a regular optional retirement. 18
22 CSRS OFFSET EMPLOYEES 1. DEFINITION The Social Security Amendments of 1983 provided that all employees first hired by the Federal Government after December 31, 1983 be covered by Social Security. This is also applied to former employees with a break in service of more than 365 days, who were previously covered by the CSRS system for 5 years and were re-hired after December 31, These employees as a group are referred to as "CSRS Offset" employees. 2. CONTRIBUTIONS Employees subject to the CSRS Offset Plan contribute the normal CSRS contribution of 7% of pay to CSRS. Of this contribution, an amount equal to the Social Security Tax, 6.2%, is transferred to the Social Security Administration. The contribution to the CSRS is.8% for a total of 7%. 3. ENTITLEMENT At retirement, Offset employees are entitled to the same CSRS benefits as other CSRS employees, and have these benefits reduced by the amount of any Social Security benefits attributable to Federal Service that was covered by Social Security as a result of the Social Security Amendments of All normal CSRS rules apply to the computation of CSRS benefits. 4. RETIREMENT COMPUTATIONS The basic CSRS annuity is reduced by the individuals primary Social Security benefit that was earned in Federal Service. In determining the effects of the offset, the following rules apply: a. The reduction occurs as soon as the individual is eligible for both a CSRS and Social Security benefit. This would normally be at age 62. b. The amount of the reduction in CSRS benefits (Soc. Sec. Offset) is almost always less than the full primary Social Security Benefit that the individual would be entitled to. Offsets are always based on the Social Security benefits that an individual is entitled to upon proper and earliest application, whether or not this application is made. Also, in determining the amount of the offset, reductions for the Social Security earnings test are ignored. 19
23 REDUCTION IN ANNUITY - UNDER AGE - CSRS An employee who retires under the Discontinued Service provision of CSRS, (involuntarily separated), or who is separated by "early retirement, will have a reduction made in his/her annuity. This reduction is permanent and will not be readjusted at a later age. The reduction will be 1/6 of 1% for each full month (2% per year) the employee is under age 55. (Reduction for under age 55 does not apply to disability retirements or to Law Enforcement Officers, Firefighters, of Air Traffic Controllers). EXAMPLE Separated employee has: Creditable service of 20 years 2 months 10 days Sick leave credit 10 months 14 days Total: 21 years 0 months 24 days Employee age: 52 years 0 months and 10 days on date of retirement. High-3 Average Salary: $50,000 Regular formula computation: 38.25% (from table page 11) x $50,000 =Basic Annuity of$19,125 Less reduction for 3 years under age 55 2% per year x 3 years = 6% $19,125 X 6% Reduction for under age $1, Basic Annuity $19,125 Less Reduction - $1.148 (Round Up) Reduced Annuity $18,977 20
24 PART C- Deposits and Re-deposits for Civilian Service and Military Service Credit Deposits DEPOSITS FOR NON-COVERED SERVICE - CSRS Deposit service represents civilian service during which retirement contributions were not withheld. Deposit service performed prior to October 1, 1982 is full creditable for length of service and computation purposes. However, if deposit is not made, annuity is reduced by 10% of deposit due, including interest. Interest is charged at rate of 4% to 12/31/47, and 3% through October 1, 1982, compounded annually. EXAMPLE An employee worked in a position not subject to CSRS retirement deductions from July 1972 to June, 1974 and is retiring effective Total earnings from 7-72 to 6-74 = $14,000 Withholdings not taken ($14,000 x 7%) = $980 Interest accrued Total deposit due including interest =2,077 X 10% If deposit not made, the annuity will be reduced 10% annually or $ Assume a basic annuity of $18, If deposit not made, subtract Reduced annuity will be $18, If deposit of $2,077 is made, full annuity of $18,429 will be payable. If deposit is paid at retirement, it will take 10 years to recover investment. DEPOSIT SERVICE PERFORMED ON AND AFTER OCTOBER 1, 1982 IS CREDITABLE FOR COMPUTATION PURPOSES ONLY IF THE REQUIRED DEPOSIT PLUS INTEREST IS MADE. There will be a substantial reduction in annuity if deposit in not made. Interest for deposits of temporary service performed after is charged at the rate of 3% per year through and thereafter, at the yearly rate determined by the Secretary of Treasury (See variable interest rates page 42). 21
25 REFUNDED SERVICE Definition -A refund is the return of an employee's contributions to the retirement fund. Upon making a refund, you will be required to pay the applicable interest, before the period of time covered can be credited in the computation of your annuity. Eligibility requirements- A refund may be paid if: A. An employee separates from the Government. B. The employee is not re-employed subject to the Retirement System within 31 days from the date of separation. C. The employee's separation occurs and the application is filed at least 31 days before the beginning date of any annuity for which the individual may be eligible. D. The employee notifies his/her current or any former spouse from whom he/she was divorced on or after May 7, 1988 that they are applying for a refund. Interest Payable on Refunds a. No interest is payable for service of 1 year or less. b. Interest is payable for service of more than 1 year but less than 5 years of civilian service. c. If the refund covers service of more than 5 years, interest is payable only up to 12/31/56. d. Interest payable at rate of: 4% compounded annually thorough 12/31/47, and 3% compounded annually on or after 1/1/48. The variable interest became effective 1/1/85. Interest Charged on Re-deposits or Deposits If the refund was received before October 1, 1982, or the application for the refund was received by OPM or the agency before October 1, 1982, and later re-deposited, the interest rates as listed above will apply. If the refund was received on or after October 1, 1982, interest will be charged at the rate of 3%- per year through December 31, 1984 compounded annually, and thereafter, at the yearly rate determined by the Secretary of Treasury (See variable interest rates, page 42). 22
26 REFUNDED SERVICE (CONT'D) Effect of a Refund 1. An employee who receives a refund gives up all rights to an annuity. 2. An employee may reacquire annuity rights only if later re-employed in a position subject to the retirement system. 3. An employee will receive retirement credit for the period of refunded service; however, their annuity will be reduced to reflect the retirement value of the amount owed. Refunds - Notification to Spouse and/or Former Spouse An individual who applies for a refund of retirement deductions after May 6, 1985, must file with the refund application, a notification form signed by the employee's current and/or any former spouse. The signed and witnessed notification form is an acknowledgment that the current/former spouse has been informed of the refund application and its effect on any future annuity entitlement. Notification of the former spouse is not required if the marriage was of less than 9 months duration or the employee has less than 18 months of service covered under the retirement system. If the employee is unable to secure the current and/or former spouses signature on the notification, the employee must submit with the SF-2802, Application for Refund of Retirement Deductions documenting that either: 1. The current address of the current/former spouse, or 2. Notarized statements by two individuals who witnessed the employee notifying or attempting to notify the current/former spouse of the refund application. Exceptions - The notification requirement may be waived by OPM if the employee submits evidence to OPM that his/her current/former spouse s whereabouts are unknown. Such evidence may consist of the following: 1. A determination by a court or administrative agency empowered to make such decisions that the individual is missing, or 2. Notarized statements from the employee and two other persons, one of whom is not related to the employee, attesting to the fact that the individuals whereabouts cannot be determined, and detailing efforts to determine his/her whereabouts. 23
27 REDEPOSIT SERVICE REDUCTION - CSRS Redeposit service represents creditable civilian service where retirement contributions were made, but later refunded and the employee was re-employed by the Federal Government. Redeposit service is fully creditable for eligibility and computation purposes, however, annuities are reduced to reflect the retirement value of the amount owed, including interest accumulated up to the retirement date. Redeposit due is the amount of the refund plus interest. Interest is computed in the same manner as for deposits. If a refund was made before , the old interest rates will apply. If after , the new interest rates will apply (See page 42 for variable interest rates). Example: $7,000 owed at retirement age 55; using the present value factor table on page 25 (next page) we find the factor to be , (divide) At age 55 the monthly reduction will be $33. Example: $7,000 owed at retirement age 60; using the present value factor table on page 24, we find the factor to be , (Round-up to $38) At age 60 the monthly reduction will be $38. Why would someone make the redeposit payment? To get the maximum monthly benefit, and to protect themselves in the event of disability or death in service. If you retire due to disability, the option of receiving retirement credit for refunded service without paying a redeposit is not available to you; you must pay the full amount at retirement in one lump sum to receive credit for the refunded service. The same is true for your survivor should you die in service. If you have started to repay for refunded service, you may stop paying at any time but, the unpaid balance will accumulate interest to the date of your retirement. The amount owed will reduce your annuity as the examples above illustrate. Refunds for service ending after October 1, 1990 are creditable for eligibility regardless of whether the redeposit is made; however, the period of refunded service cannot be used in the annuity computation. 24
28 CSRS PRESENT VALUE FACTORS EFFECTIVE 10/01/2004 USE THESE FACTORS WHEN THE ANNUITY BEGINS ON OR AFTER 10/01/2004 Age At Retirement 40 Present Value Factor Age At Present Retirement Value Factor
29 CATCH-62 POST-56 MILITARY SERVICE Public Law , The Omnibus Budget Reconciliation Act of 1982 established the requirement of deposits for certain civilian and military service, and also required an increase in interest rates charged on deposits and re-deposits. The effective date of the changes made by this law is October 1, The following information is provided on military service. Military service performed prior to January 1, 1957, is automatically credited. Military service performed on or after January 1957 is covered by Social Security, and may be credited toward a Civil Service annuity only under the following conditions: EMPLOYEES HIRED BEFORE OCTOBER 1, 1982: a. Make a deposit of 7% of basic military pay for post-56 military service. or b. Receive credit for post-56 military service at time of retirement, and at age 62 have your annuity recomputed to eliminate post-56 military service, if eligible for Social Security benefits. If you are not eligible for Social Security benefits at age 62, and do not become entitled to Social Security after age 62, a re-computation will not be required. EMPLOYEES HIRED ON OR AFTER OCTOBER 1, 1982: Employees first employed by the Federal Government under either retirement system on or after October 1, 1982, will be allowed credit for post-56 military service only if a deposit is made, regardless of Social Security entitlement. INTEREST: Interest is charged on deposits made after Sept. 30, 1986, or 2 years after date individual was first employed under CSRS, whichever comes later. Interest, if applicable, will be determined on a yearly basis by the Secretary of the Treasury. The rate will depend upon the average yield of new investments purchased by the Retirement Fund during the previous fiscal year. To date, the rates charged are: % % % % % % % % % % % % % % % % % % 26
30 CREDITABLE MILITARY SERVICE The amount of deposit due for post-56 military service will be computed by the individual agencies, based on evidence of military basic pay provided by the employee. The agency will collect the deposit and remit the payments to OPM for deposit to the Retirement Fund. Survivors of employees will be permitted to make the deposit or redeposit for military service, however, an employee MUST MAKE THE DEPOSIT TO HIS/HER EMPLOYING AGENCY. They may NOT make the deposit to OPM after retirement. The following example is an effect of the military deposit: Employee, age 55 retires with 20 years of civilian service and 10 years of post-56 military service. High-3 average salary $30,000. $30,000 x = $16,875 basic annuity If a deposit for the military service is not made prior to retirement, at age 62, the annuity will be recomputed as follows: $30,000 x = $10,875 basic annuity, a reduction of $6,000 per year. This reduction is made regardless of whether the retiree applies for Social Security benefits. There is no option to waive Social Security benefits. 27
31 PART D- Making a Survivor Election Current Spouse- Employees may elect at retirement: a. Full survivor annuity for current spouse, or Less than full, or no survivor annuity, with consent of spouse (OPM Form 1431, Spouses Consent Form is required to be signed by spouse in presence of Notary Public), or "Insurable Interest" survivor annuity for current spouse if the survivor annuity has been awarded (by court order effective after May 6, 1985) to a former spouse of the employee. If less than full or no survivor annuity is provided at time of retirement, the retiree may increase the amount of survivor benefit for the spouse within 18 months after retirement. The additional reduction in retiree's annuity will be retroactive to date of retirement, plus interest. EXAMPLE: Reduced Annuity Providing Maximum Survivor Benefits (55% of annuity) Assume retiring employee's basic annuity is $16,200 Reduction for survivor: 2-1/2% X $3, $ 90 16,200-3,600 = $12,600 X 10%...:. $1,260 Total reduction... $1350 Basic annuity... $16,200 Minus Reduction ,350 Retiree's annual annuity after reduction $14,850,. Spouses survivor benefit: 55% x $16,200 = $8,910 EXAMPLE: Reduced Annuity Providing Lesser Survivor Benefits Assume retiring employee designates $5,000 as base Assume retiring employee's basic annuity is $16, /2% X $3,600...$ 90 $5,000- $3,600 = $1,400 X 10% Total reduction for survivor benefit Basic Annuity...$16,200 Reduction Retiree's annuity after reduction $15,970 Spouses annuity: 55% x $5,000 = $2,750 (Spouses annuity is for life unless he/she remarries before age 55.) 28 '
32 Survivor Benefit to a Person with an "Insurable Interest" Available only at retirement to married and unmarried employee in good health. Medical examination is required. Person named must have insurable interest in life of employee, e.g., dependent on employee for substantial portion of support, roughly 50%. Employee must take a reduced annuity. Reduction depends upon ages of employee and person named as indicated in table Age of Person Named in Relation Reduction in Annuity to that of Retiring Employee of Retiring Employee 5 years younger...10% 5 but less than 10 years younger...15% 10 but less than 15 years younger...20% 15 but less than 20 years younger...25% 20 but less than 25 years younger...30% 25 but less than 30 years younger... 35% 30 or more years younger...40% EXAMPLE: Retiring employee's basic annuity... $20,000 Retiring employee elected survivor annuity for current spouse, 8 years younger than retiree (court ordered full survivor annuity for former spouse). Computation of reduction: Basic Annuity...$20,000 15% X $20, ,000 Annuity after reduction... $17,000 29
33 Survivor Benefit - Former Spouse A former spouse may receive a survivor annuity as a result of a court order, or because the employee elected to provide a survivor annuity for him/her. 1. Court Awarded Survivor Annuity a. Employees who are divorced after May 6, 1985, may be required by Court Order to provide a full or partial survivor annuity for a former spouse. If a survivor annuity is awarded to a former spouse the employee's annuity will be reduced automatically to provide this benefit for the former spouse. b. If employee has a current spouse, and there is a court awarded benefit for a former spouse, priority will be given to the former spouse. 2. Employee Elects at Retirement to Provide for Former Spouse a. Employee whose retirement is after May 6, 1985, may elect a full or partial survivor annuity for a former spouse, from whom divorced after May 6, If employee is married, current spouses consent is necessary. b. Employee may elect to provide an "Insurable Interest" survivor annuity for a former spouse without consent of current spouse. This election will, of course, result in a second reduction in the basic annuity. 3. Court Awarded Survivor Annuity When Annuitant Marries and Divorces after Retirement a. Annuitants not married at retirement, who retire after May 6, 1985 and later marry and divorce, may be required to provide a survivor annuity for the ex-spouse. This is true whether or not a survivor benefit was elected within the 2 year period after marriage. If the court orders a full or less than full survivor annuity, OPM will honor the order. The retiree's annuity will be reduced prospectively to provide the survivor benefit. There is no retroactive reduction in the annuity. A former spouse loses entitlement to survivor annuity upon remarriage before age 55, or at death. 30
34 Court-Awarded Survivor Benefits - Effect on Current Spouse When there is a court order awarding a survivor annuity to a former spouse, the retiring employee will be required to make a survivor election (full, partial, or none) for the current spouse although priority is given to court awarded annuity for former spouse. If less than full survivor annuity is elected, the current spouse's consent is necessary, even though the current spouse may never be eligible to receive the survivor annuity. In order for the current spouse to become eligible for the survivor benefit, the former spouse would have to lose entitlement by remarrying before age 55 or by death. Survivor Benefits Elections Availability to Annuitants Who Marry After Retirement Annuitants who marry after retirement may elect full survivor benefits, partial survivor benefits, or no survivor benefits for the new spouse. Election must be made within 2 years of marriage. If a former spouse loses entitlement due to remarriage before age 55 or death, the retiree has two years from that date to elect a survivor benefit for current spouse acquired after retirement. An annuitant who makes an election of survivor benefits for a current or former spouse, whom he/she married after retirement, will be required to deposit in the CSRS Fund, the total amount by which his/her annuity would have been reduced if that election had been made at the time of retirement, plus.6% interest, compounded annually. No deposit will be required for any period when the retiree's annuity was being fully reduced to provide a survivor annuity for a previous spouse; and no deposit will be required if a former spouse is awarded a survivor annuity by court order. Termination of Marriage after Retirement- Effect on Annuity If marriage terminates after retirement (death or divorce), a reduction in the annuity will be restored to annuitant effective with date of marriage termination, unless, there is a court order providing full or partial survivor annuity. The retiree may elect to provide continuing-survivor benefits within 2-years of divorce. In order to be entitled to a survivor annuity, the widow or widower must have been married to the employee or annuitant (who retired after May 6, 1985) for 9-months or be the parent of a child born of that marriage. The 9-month requirement will not apply in cases of accidental death. 31
35 DEATH OF AN EMPLOYEE BENEFIT Spouse A spousal survivor annuity is 55 percent of an annuity computed as if the employee had retired on a disability retirement as of the date of death. Benefits begin the day after the employee's death and end when the survivor dies or remarries prior to age 55. If an annuity ended because of remarriage before age 55, it may be restored if the remarriage ends by death, divorce or annulment and the widow or widower pays back any lump-sum benefit paid when the annuity ended. Survivor benefits to the spouse of a deceased CSRS Offset employee are the same as the benefits payable upon the death of an employee with full CSRS until and unless the survivor becomes eligible for Social Security. When the spouse becomes entitled to Social Security survivor benefits, the CSRS survivor annuity is reduced (offset) by the amount of the survivor's Social Security benefit attributable to the period the deceased was under-csrs Offset. No Spouse If there is no spouse who is entitled to monthly survivor annuity benefits on the death of an employee, the total lump-sum credit in the Civil Service Retirement and Disability Fund is payable to the person(s) entitled under the normal order of precedence. See below. Health Benefits If the employee had a self and family enrollment on the date of death and a survivor annuity is payable, the surviving spouse can continue health insurance coverage. If no survivor benefit is payable, the enrollment terminates and the survivor has the right to convert to an individual policy within 30 days. If the employee had self only enrollment on the date of death, the enrollment terminates at death with no right to enroll or convert for the survivor. DESIGNATION OF BENEFICIARY A designation of beneficiary is optional, not mandatory. If none is on file, any lump sum benefits payable will be paid according to the order of precedence below. If the retiree elected the Alternative Form of Annuity at time of retirement, and received a refund of the amount equivalent to his/her contributions, no other lump sum benefits are payable. Payment of Benefits Order of Precedence 1. Designated Beneficiary, 2. Widow or Widower, 3. Children, divided equally, 4. Parents, 5. Executor, Administrator of Estate, or 6. Next of Kin. A designation of beneficiary affects lump sum payments only. It will not affect survivor benefits, since they are payable by law, or according to election made by a retiring employee. 32
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Created Hall Family tree which the Hall information in this family tree is based on.
He had his own very successful business called J P Hall & Company of Oldham which sold Lift Motors (as well as many other types of motors) all over the world.
His company brought electricity to Gordinnog the house of his cousin Colonel Henry Platt by supplying a hydro-electric set. (Platts by R.H. Eastham pg 43).
He was a Fellow of the Society of Antiquarians (elected 2nd March 1922 FSA), an archaeologist and historian.
He was the author of the book 'Caer Llugwy, Excavation Of The Roman Fort Between Capel Curig And Bettws-Y-Coed'.
He was a keen shot and a fisherman. There is a picture of him with a crocodile.
He was living at Gorse bank, 80 Windsor road, Werneth, Oldham in 1924. (Kellys directory of Lancashire 1924).
HALL, J. P., & CO., Ltd. Electrical and General Engineers, Blackriding Iron Works, Oldham, Lancashire. Hours of Business: 9 a.m. to 6 p.m. Established in 1887 by J. P. Hall. Directors: Joseph Platt Hall and Alfred Greaves Hall. Secretary: A. E. Marland. Specialities: Electric Generators, Motors and Accessories for Continuous and Alternating Current. Connection: United Kingdom, Foreign, Colonial. Are Contractors to H.M. Admiralty, War Office, India Office, G.P.O., Crown Agents for the Colonies, &c. Telephone: No. 300. Telegraphic Address: Dynamo, Oldham." Codes: A B C (4th and 5th Editions); A 1; Engineering (2nd Edition). Bankers: Manchester and Liverpool District Banking Co., Ltd.
HALL, J. P. & Co., Ltd. , Manufacturers of Shipyard Electric Winches, Werneth, Oldham, Lancs. T. A.: "Dynamo, Oldham." T. N.: Oldham 300.
"JOSEPH PLATT HALL, son of the late William Hall, surgeon, of Salford, was born on the 8th September 1864, and died on the 10th June, 1934, aged 69 years.
On leaving school he was in 1881 apprenticed for 5 years to Messrs. Mather and Platt, of Salford. He passed through all the departments of the firm, but was especially attached to the electrical side, which in this country was not very far advanced commercially. He took out his first patent in December, 1884, in conjunction with the late Holbrook Cushman, for the Cushman-Hall dynamo. Before leaving Messrs. Mather and Platt he went to Russia for that firm and erected electrical plant at Schlusselburg. He was subsequently employed by the Electric Portable Battery Co., Salford, as manager for about 2 years.
Entering into partnership in Oldham with the late Mr. S. Charlesworth, under the name of Charlesworth, Hall, and Co., he began to make dynamos, high speed steam engines, and search-light projectors. The firm was one of the first in this country to supply complete portable searchlight plants for the use of ships passing through the Suez canal.
In 1892 he started in business on his own account as J. P. Hall and Co., at Werneth, Oldham. The company gradually increased in size, and carried out contracts for the Government and for the principal engineering firms throughout the country. From its earliest days the firm specialized in the manufacture of motors for use in connection with electric cranes. When war broke out the firm was very early Government-controlled, and throughout worked practically day and night on the manufacture of electric motors for munitions factories.
Mr. Hall was not only an electrical engineer but also a mechanical engineer, and the combination of these qualities was the keynote of his firm's success. He sold the business in December, 1931, and retired to live in Shropshire, where he died.
He joined the Institution as a Member in 1900, being transferred from membership of the Northern Society of Electrical Engineers. He was very interested in archaeology and was a Fellow of the Society of Antiquaries.
Will of Joseph Platt Hall formerly of Gorse Bank, Werneth, Oldham but now of Hurst, Clunton.
I desire to be buried in the family vault at Chadderton and that no mourning shall be worn.
I appoint the District Bank Limited of Manchester to be executors and trustees, and wherever a solictor is required to use the firm of Wrigley Claydon and Fripp of Oldham.
Nephew William Reid Hall - all my guns and other firearms, postage stamps, fishing rods and tackle boats and scientific instruments.
children of old friend Alister Reid.
NB: Millicent Mary Weeks who was mentioned in the will was JP Hall's 2 cousin once removed with her great grandfather James Greaves being the brother of JP Hall's grandmother Hannah Greaves.
She was attached to Conservative Headquarters and received an OBE in 1929 for 'Political Services'.


text:
Catégorie : Fokus Music
Daniel Caesar: Freudian
Canadian musician and vocalist Daniel Caesar finally blessed us with a full-fledged album, Freudian. Miracles do exist!! Just released, Freudian is a 10-track-long piece of divine music. Caesar, first caught my eye with his EP, Praise Break (2014), with songs like Violet, Pseudo and We'll always have Paris. And then again when he released Pilgrim's Paradise (2015), especially with the formidable Death and…
Les playlists pour survivre à la Saint-Valentin en célibataire
Sur Kulture Fokus, découvrez des playlists pour passer la Saint-Valentin en solo! #SaintValentin #SansValentin #SansValentine
Mizuna: From Away From Here – The album and the interview
Today marks the release of the New York duo Mizuna's first album, "From Away From Here". For the occasion, I interviewed its members Geneviève Beaudoin and Mackenzie Leighton. So let's dive deeper into this band and the making of their album. At the beginning of December, I presented to you their first two singles, "Catie"…
Mizuna: Catie & Paris Girls, the first singles from their debut album « From Away From Here »
You wouldn't believe that a band can be formed in the course of a summer, and write and record an album in just two days. Well, the female band Mizuna did, all on their own, and are now ready to release the first singles from their debut album, "From Away From Here": « Catie » and « Paris Girls ». Behind this…
Julia Jacklin: "Don't let the kids win" – Album Review
Julia Jacklin is a singer and a songwriter from Blue Mountains, Australia. And though she definitely does indie-rock songs on her debut album, "Don't let the kids win", she cites as her main influences, a very eclectic bunch of musicians like Doris Day, Bjork, The Andrew Sisters and Billy Bragg. "Don't let the kids win", she…
AURORA: une jeune prodige
Au gré de mes errances nocturnes sur Youtube, j'ai découvert AURORA. Je dois avouer que j'ai toujours eu beaucoup de mal à être en phase avec la plupart des musiques de mon temps. En la matière, Oasis résume assez bien mon rapport à la musique : « My body feels young but my mind is very old »….

redpajama_set_name: RedPajamaCommonCrawl


text: We're sending this out a day early so you can get all the details for this weeks game happening on Wednesday. Well what a fantastic night it was at Mt Smart on Friday where 18,295 fans cheered on the Vodafone Warriors in their historic win, toppling the unbeaten Dragons 20-12. And all without Shaun Johnson and Solomone Kata, who were out with injury. But didn't Mason Lino step up to the plate and hit another home run, and Anthony Gelling put in a very solid game too. And like always, the team was led by our very inspirational captain Roger Tuivasa-Sheck, and Issac Luke had one of the best games he has ever played for the club, absolutely on fire in his 50th game for us. It was a massive effort well done to the team and the coaching staff. On Saturday it was back to Mt Smart for the recovery session and to watch the ISP Cup team, which won 37-24, and the Vodafone Junior Warriors who won 38-30, so a fantastic winning weekend for the club. Then on Monday morning the leadership group was back at the club at 6.30am and the rest of the team at 9am for training at 10am ahead of flying out to Melbourne at 3pm. There is a captain's on today but before that the coach has a press conference at AAMI park at 9am and then of course on Wednesday night it's the ANZAC match vodafone warriors V Melbourne storm Our next home game is against the West Tigers On Saturday, May 5 at 7.30pm and the Tigers will arrive with former Warriors Ben Matulino, Elijah Taylor, Russell Packer and Tuimoala Lolohea, not to mention former coach Ivan Cleary at the helm. Throw in Benji Marshall and there will be plenty of Kiwi interest in this game so I suggest you get your tickets early. I'm predicting a big crowd for the Tigers. Let's all share the love out there and I'll see you all at Mt Smart on May 5 where I want to see a PACKED OUT stadium! Sir Peter Charles Leitch KNZM QSM


Dr. Amir is one of the top 10 Anesthesiologist in Dallas, TX. He is one of 2 doctors at Medical Center Arlington and one of 69 at Medical Center of Lewisville who specialized in Anesthesiology and Anti-aging Medicine. He firmly believes that achieving and maintaining good health requires a balanced integrative approach. He improves patient's confidence and appearance with nonsurgical treatment that address wrinkles, weight loss, and Bio Identical Hormone Replacement. He enjoys building strong doctor to patient relationships, and his mission is to help patients to regenerate their health. Doctor grew up in Texas and enjoys outdoor activities, weight lifting, personal training, reading, traveling, and entrepreneurship.


text:
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namespace Joindin\Api\Service;

use Joindin\Api\Model\TalkModel;

class TalkClaimRejectedEmailService extends BaseEmailService
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}

redpajama_set_name: RedPajamaGithub


text:
Isotes interruptofasciata is een keversoort uit de familie bladkevers (Chrysomelidae). De wetenschappelijke naam van de soort werd in 1879 gepubliceerd door Joseph Sugar Baly.

interruptofasciata

redpajama_set_name: RedPajamaWikipedia


Will Kindle Sales Triple in 2011?
My jaw dropped open. The world's 10th-largest banking and finance company studied the popularity of Amazon's Kindle. And then their analyst (Doug Anmuth of Barclays) predicted that the number of new Kindles sold will be nearly triple by the end of 2011!
"Our numbers may be conservative," he reported, calculating that Amazon has already sold 7.1 million more Kindles in just 2010. Yet for 2011, he predicts they'll sell another 12.3 million, earning Amazon another $7 billion, and forming a whopping 11% of Amazon's total earnings for the year! Meanwhile, other researchers are also predicting that demand for digital readers will explode. IDC expects 14.7 million readers will be sold in 2011, up 36% from last year's sales of just 10.8 million.
I've asked myself if the "ebook revolution" is real, but apparently many business professionals are already convinced. An analyst at The Motley Fool wrote Tuesday that "The Kindle could be to books what the Gutenberg press was to printing," predicting that Amazon will continue to gain market share, as the people who buy books start to gravitate towards the world of ebooks. And that's got to be good for Amazon's business model, because "There are no inventory, warehousing, or shipping costs." Their profit margins should increase because they're selling a virtual ebook — rather than paying to warehouse and then eventually transport an actual physical book.
But perhaps my favorite analysis came from my friend Richard, who took his new digital reader with him on a trip to Seattle. Yes, he walked into a Borders bookstore, and browsed around until he'd found a book that he wanted. But then he immediately downloaded a digital copy to his reader, and just read it as an ebook during his flight. My conclusion? Bookstores may be in trouble. His conclusion?


LONG BEACH, CA (Oct. 10, 2002) -- Not everyone needs a high-tech sled to sail the Transpac, and some dedicated competitors hope to demonstrate that next summer by reviving an icon of the race's tradition: the Cal 40.
The 40-foot sloop was a breakthrough boat in 1965 when it stole overall honors on corrected time from the likes of legendary giants Kialoa II, Ticonderoga and Stormvogel. Then, proving it was no fluke, Cal 40s repeated in '67 and '69, sweeping the first four spots in the latter race.
Now Wendy Siegal, a Long Beach schoolteacher, is organizing Cal 40 owners along the West Coast to form a class of their own for 2003. She sailed the last two races on her Cal 40 Willow Wind and won the Aloha class in 2001. Transpacific Yacht Club directors have supported her campaign by establishing a Cal 40 class for the 42nd race next July.
The entries could include Stan Honey, who is better known around the world as a record-setting navigator for Roy E. Disney's maxi sled, Pyewacket, and Steve Fossett's 125-foot catamaran, PlayStation. Honey has sailed a Cal 40 out of San Francisco for several years, including doublehanded crossings to the islands.
"If there is a class, I'll probably do it," Honey said.
Dennis Conner recently bought Persephone, the first Cal 40 built, although he has not indicated whether he will race it in the Transpac.
Siegal said, "I have a list of 10 Cal 40 owners who might be doing Transpac, but nothing is sure until July 1 when the gun goes off.
"When I first decided to participate in Transpac in 1999, the prior year's winner met with me and told me, 'Just do it.' A race like this is a sailing experience not to be missed. This time, if there is a Cal 40 fleet, it could be a historic event never to be seen again."
The saga of the Cal 40s is celebrated in the two-hour video, "Transpac: A Century across the Pacific," available in VHS, PAL and DVD formats. They were conceived in the early 60s by Bill Lapworth, who built number one for George Griffith.
Griffith recalled, "I went to Bill, who was a very close friend of mine and a highly respected [marine] architect, and commissioned him to design the Cal 40. Willis Boyd built the plug."
Yes, the plug. The Cal 40 was one of the first successful fiberglass racers---so successful, Griffith said, that "I should've burned up the molds when I finished Persephone because we owned the local racing scene."
For a while Cal 40s also owned the Transpac. There were seven when they made their debut in '65 and collected six of the first seven overall positions, led by Don Salisbury's Psyche from Los Angeles Yacht Club. There were 13 in '67 when Bob Allan's Holiday Too, also LAYC, won overall and 14 in '69 when Mort Andron's Argonaut from Santa Barbara led a sweep of the first four spots.
Obviously, they were a good fit for Transpac and its predominant tradewinds off the transom. Transpac veteran Tom Corkett said, "Here was all of it: the new lightweight fiberglass Cal 40 with a flat bottom, thin keel, spade rudder that really had great surfing ability."
Also, Griffith noted, "They were safe boats, well built. They didn't come apart."
They have proven so durable that many still compete in buoy and distance races along the West Coast.
Siegal said, "This could be a chance to put an old thoroughbred through her paces one more time. The boat knows the way to Hawai`i; you just have to let her go there."
Siegal may be contacted at (562) 799-0250 or at her web site.
The Transpac directors have amended a recent decision to revert from two to one mandatory position reports daily by adding a mandatory "bed check" call-in to the communications vessel each evening between 7 and 8 p.m. Pacific time.
Competitors will not be required to report positions at that time. The purpose is to continue to keep in close touch with the fleet without compromising tactical options. Boats also will be required to monitor VHF Ch. 16 constantly.
The penalty for failing to answer the morning roll call of position reports or to call in with the "bed check" will be 30 minutes for each occurrence.
The Notice of Race for Transpac 2003 is on the official web site.
The NOR contains all basic information and requirements for prospective competitors. Details covering the running of the race will be published in the Sailing Instructions next spring.


The salivary glands may be affected by a wide range of neoplastic and inflammatory disorders. This article reviews the common salivary gland disorders encountered in general practice.
Salivary gland disorders represent a heterogeneous group of conditions ranging from inflammatory disorders to a diverse group of benign and malignant neoplasms.
Acute inflammation of the salivary glands is usually of viral or bacterial origin; mumps is the most common causative viral illness.
Chronic inflammation and fibrosis most often affect the parotid gland.
Most salivary stones (80%) occur in the submandibular gland; 20% occur in the parotid gland.
Salivary gland neoplasms are relatively uncommon, comprising only about 2% of all head and neck neoplasms. The histopathology of these tumours is incredibly diverse, with most (80%) occurring in the parotid gland.


text:
Johan (John) Christian Conrad Lenning , född 19 april 1819 i Hedvigs församling, Östergötlands län, död 25 december 1879 i Sankt Olai församling, Östergötlands län, var en svensk fabrikör och donator.

John Lenning var son till fabrikören Christian Lenning och Johanna Kristina Heitmüller. Åren 1832–1834 studerade han vid Teknologiska institutet i Stockholm, och återvände sedan till hemstaden där han arbetade vid faderns textilfabrik, Drags klädesfabrik, 1839-1842 tog han enklare arbeten i Frankrike, Storbritannien och Belgien och återvände sedan till Sverige.

1854 blev Lenning disponent för Drags Aktiebolag, en av de större textilfabrikerna i Norrköping. Under hans ledning växte företaget och blev större än någonsin tidigare. Från 1872 var han även ledamot av första kammaren, invald i Norrköpings stads valkrets.

Efter Lennings död donerades 1 467 000 kronor till olika ändamål. Bland annat fick John och Matilda Lennings sjukhem 610 000 kronor för sitt arbete med obotligt sjuka och John Lennings vävskola erhöll 300 000 kronor för praktisk och teoretisk undervisning i vävnadskonsten.

Referenser

Noter

Vidare läsning

Ledamöter av Sveriges riksdags första kammare
Personer inom Sveriges näringsliv under 1800-talet
Näringslivspersoner från Norrköping
Födda 1819
Avlidna 1879
Män
Politiker från Norrköping


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text:
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text:
GRANT PROVES LOYALTY TO LIZ
HUGH GRANT has rejected an offer to play British journalist Toby Young in the film version of his best-selling book How to Lose Friends and Alienate People, because of a long-standing feud between the author and Hugh's ex-girlfriend, Elizabeth Hurley. According to The Sunday Telegraph, Hugh forwent the opportunity to rekindle an on-screen romance with his Notting Hill co-star Julia Roberts, who is considering the female lead, with a simple "No fucking way" to producers. Produced by FilmFour, the £20 million film will be directed by Chris and Paul Weitz, the Hollywood-based brothers who directed Grant's latest film, About A Boy, touted as his best yet. They had clearly been unaware that Young and Hurley, who gave birth to a boy last week, have not spoken since 1994, when Young, then brash upstart editor of the Modern Review magazine, published nude pictures of her to flag an audio cassette of her reading from Julie Burchill's novel, Ambition. "I was surprised to hear that Elizabeth still bears a grudge over and incident that happened so long ago," said Young. "Hopefully, motherhood will mellow her. Nevertheless, I admire Hugh Grant's steadfast loyalty and blind devotion. He could have used that quality to portray me." (April 8 2002, AM)
Why The Queen Was Laughing So Much At Ascot
Summer Showers Prove No Problem For Kendall Jenner
BAFTAs 2019: Olivia Colman Proves She's Everyone's Favourite
By Sarah Crompton
Rihanna Proves She Is Her Best Fenty Brand Ambassador Again