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Bobby Benson: Radio's Cowboy Kid
by Jack French ©1996
The BOBBY BENSON radio series, in its two versions a decade apart, was unique in broadcast history since it straddled both the origin and the demise of the Golden Age of Radio.
When the show debuted in 1932, the only other juvenile shows on network radio were LITTLE ORPHAN ANNIE, LONE WOLF TRIBE, and THE SINGING LADY. So the first BOBBY BENSON series pre-dated THE LONE RANGER, TOM MIX, and JACK ARMSTRONG.
The second version of BOBBY BENSON, which began in 1949 and aired until June 1955, outlasted virtually every other kids' dramatic show, including SUPERMAN, GREEN HORNET, CAPTAIN MIDNIGHT, SKY KING and STRAIGHT ARROW.
The creation of this remarkable Western series rests in the genius of a British citizen in Buffalo, NY who had never been west of Chicago. Herbert C. Rice, an energetic immigrant from England, had been working since 1928 at what he termed "the American BBC" (Buffalo Broadcasting Corporation consisting of WGR, WFBL, WKEN, and WKBW, all under one roof in the Rand Building.)
Rice was a radio director, writer, and actor of amazing versatility. He was the first to pair "Budd and Stoopnagle" and Rice discovered an 11 year old boy-musician who would grow up to be "Buffalo Bob" on HOWDY DOODY. Prior to BOBBY BENSON, Rice had created dozens of local dramatic series, including POLICE STORY, THE GREEN ROSE, FEARBOUND, THE COBRA, and CLOUD TRAIL.
In 1932 the Hecker H-O Company of Buffalo approached Rice and offered to sponsor a kid's radio series to promote their cereal products. The "H-O" in their title suggested a cattle brand to Rice and he quickly drew up a story about an orphan named Bobby Benson who inherits an H-Bar- O Ranch in Texas. Rice not only sold his idea to the Hecker advertising people, he also convinced CBS to give his new show a network slot.
This new series, called THE H-BAR-O RANGERS, began on October 17, 1932 at WGR with a cast of Buffalo actors. Richard Wanamaker, an 11 year old son of a local attorney, played Bobby while Rice, in addition to writing and directing the show, was also the voice of Buck Mason, the foreman, and Wong Lee, the Oriental cook. Others in the cast were Fred Dampier and Lorraine Pankow (whom Rice had married the previous year.)
The success of the series was nothing short of phenomenal. Within months, the Hecker Company had to assign twelve women full-time to answer the fan mail and process the box tops of H-O Oats that were arriving daily in exchange for premiums advertised on the show: Bobby Benson code books, cereal bowls, drinking glasses, card games, etc.
Locally Rice promoted the show through many personal appearances by Wanamaker, dressed in a cowboy costume and riding a pony named "Silver Spot." The youngster, who was doing three radio shows a week, appeared with Ben Turpin and Snub Pollard at Shea's Buffalo Theater and later visited with Monte Blue when he came to Buffalo. Wanamaker was also part of the contingent who welcomed Santa Claus to the Buffalo Airport.
When the first season of 78 episodes ended in March 1933, the series was so popular that CBS ordered the production moved to New York City where they re-cast the entire cast and crew. When it resumed that fall, 12 year old Billy Halop. later to achieve fame in "The Dead End Kids", became the new Bobby. The show was still officially THE H-BAR-O RANGERS, but most of the listeners (and the broadcasting publications) were calling it THE BOBBY BENSON SHOW.
Halop's sister, Florence, played "Polly" on the show. Buck Mason was changed to Tex Mason and the character of Sunny Jim (the sponsor's symbol) was gradually phased out. Diogenes Dodwaddle, Windy Wales and Harka the Indian were added to the show.
The identity of the director of this series in Manhattan is still unknown, but a prominent author, Peter Dixon, who was writing for several network shows including SKIPPY, was hired to produce the scripts. Craig McDonnell played Harka and other roles, including youngsters in a falsetto voice.
Woodward "Tex" Ritter, then 28 years old, was on other radio shows including COWBOY TOM'S CAMPFIRE, LONE STAR RANGERS, and MAVERICK JIM. Ritter played occasional roles on the BOBBY BENSON show , but it's unlikely he played Tex Mason, as some sources claim.
Billy Halop was given even more star treatment than Wanamaker; photos of Halop were distributed in several radio premiums and he toured summers as "Bobby Benson" in the W.T. Johnson Circus Rodeo.
This 15 minute show enjoyed substantial success and logged over 700 episodes before it went off the air in December 1936. (By this time Halop had left the radio show to join the Broadway cast of "Dead End" but the identity of the boy who replaced him is unknown.) Despite the length of the series, not one recording from this 30s program is known to exist today.
It would be thirteen years before the program was resurrected. In 1949, Rice, by then a U.S. citizen, was a Vice President with the Mutual Network and he put the show back on the air. With no sponsor in sight, he re-named the ranch "The B-Bar-B" and pared the cast down to five regulars:Bobby, Tex, Windy, Harka, and a new character, Irish. The versatile Craig McDonnell was again in the cast, playing both Harka and Irish with completely different voice characterizations.
Don Knotts (who would later go on to TV and movie fame) was then in his mid-20s and got the part of the old geezer, Windy Wales. Ivan Cury, a talented 12 year old with over two years in radio acting, beat out several audionees to win the lead of the "Cowboy Kid." Rounding out the cast as Tex was veteran actor Charles Irving.
A young director, Bob Novak, was in charge and Peter Dixon returned to write the scripts. However his age and illness prevented him from keeping pace with this series, which required several scripts a week. (By 1950 this 30 minute show was on Monday through Friday at 5:30 pm and also Monday at 8pm, Saturday at 5 pm and Sunday at 3pm, all from the studios of WOR.)
Dixon's son, also a writer, helped out with some of the scripts but the problem was not solved until Jim Shean arrived. A young man fresh out of the military, Shean quickly took over the bulk of the script writing duties.
The series would remain on network radio for about six years, and it was a sustaining show for all but one season, when Kraft Foods paid the bills. The modest budget of the series gradually shrunk, i.e. three live musicians were replaced by one organist and later the show just had transcribed music.
Herb Rice always pushed the personal appearances of his young star. So when he wasn't on the air, Ivan was dispatched to parades, rodeos, and festivals throughout the East Coast, accompanied by his parents. But when Rice tried to send "Bobby Benson" overseas (the show was also popular on AFRS), Ivan's mother put her foot down and refused permission.
So Rice corralled a juvenile singer, Bobby McKnight, dressed him up as "Bobby Benson" and sent him on a ten day tour of Europe. Thereafter McKnight handled most of the public appearances in the U.S. while Cury had all the radio duties. Later Rice designated his executive assistant, Mary Jane Williams, to be the "Bobby Benson" chaperone.
In early 1951 Ivan left the B-Bar-B for a role on PORTIA FACES LIFE and more free lance work on network radio. McKnight was pressed into service as the new Bobby Benson but he lacked radio experience and, as his voice was starting to squeak into maturity, another replacement was sought.
Rice looked no farther than his next door neighbor in Stamford, CT, a nephew of his, Clive Rice. This ten year old lad was born in Surrey, England and had immigrated to the U.S. the preceding fall with his parents. Herb had him audition for the role under the name of Clyde Campbell so the decision of Mutual executives would not be influenced unfairly. Clive won the role, and after some quick diction lessons at the Alfred Dixon School to "Americanize" his dialect, he joined the cast in the WOR studios in April 1951.
Jim Goode was the sound effects man, with occasional assistance of Barney Beck. Frank Milano did all the animal voices and the announcer was "Cactus Carl" Warren. Other regulars on the show were Bill Zuckert, Earl George, Gil Mack, Ross Martin, Jim Boles and his wife, Athena Lord. In the summer of 1951 Bob Haig took over the role of Tex Mason from Charlie Irving.
"Bobby Benson" was once played by a girl! Clive's sister, Rosemary Rice, (not the radio actress with the same name) was in the studio to observe his rehearsal and a live performance. Just before the "On The Air" sign lit up, Clive developed a profuse nosebleed. As others tried to stop the bleeding, Rosemary took his script, raced to the microphone, and delivered his lines until Clive recovered. Since her voice sounded so much like her brother's, no one in the vast radio audience noticed the switch.
There were two BOBBY BENSON television shows that WOR-TV produced for local airing. With Ivan Cury and the rest of his radio cast (except that Al Hodge played Tex Mason because Charlie Irving looked too old for the role) , the show was shot live at the New Amsterdam Theater. Shortly thereafter it was moved to Channel 9 Studio on West 66th. This TV series, a 30 minute drama, was sponsored by Foxe's "U-Bet" Chocolate Syrup and they gave away a live pony to contest winners.
A second TV series was shot in the mid-1950s with Clive Rice, also at the Channel 9 Studios. The set, adjacent to that of "The Merry Mailman" was a tiny bunkhouse. The cast consisted of only three people: Clive, Tex Fletcher (real name Jerry Bisceglia) a cowboy singer from Harrison, NJ, and a comedian named Paul Brown. The show was sponsored by Wilrich's Grape Drink.
The radio show lasted to mid-1955, totaling over 350 episodes. Besides the radio and TV duties, Clive was kept busy touring the country with Mary Jane Williams. They literally went coast to coast promoting the series and related "Cowboy Kid" merchandise. And starting in 1950, there were 20 issues of a Bobby Benson comic book published, the last issue in 1953.
In addition to the comic books, merchandise from both series (including one Big-Little Book) our legacy from this popular program includes 16 half hour episodes (plus one from Australia) and five of the 5 minutes shows from 1952, all of which are currently being traded among the BOBBY BENSON fans today.
Very few of the cast and crew are still alive. Don Knotts lives in the Los Angeles area and is still active in show business. Ivan Cury lives and works there too, teaching communication courses in college and directing some television shows. Clive Rice is a cabinet maker in Virginia and does Civil War research in his spare time. Jim Shean is still writing full-time in the Los Angeles area. Mary Jane Williams is retired in Virginia and spends most of her time on the golf course. Barney Beck is a regular on the circuit of OTR conventions.
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Biodiversity at Risk Due to Urbanization Essay
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Forestry "Indo-Burma Forests" Forests, some of the most essential ecosystems in the world, house about forty to seventy-five percent all plants and animals globally. Unfortunately, the amount of biodiversity in forests is severely at risk due to the increasing deforestation over the past four decades. It is estimated in the biological community that approximately 50,000 species are completely wiped out annually as a result of arbitration, land clearance, logging, and other human techniques.
Dry. Edward Wilson, a Harvard professor, predicts that half of all of earth's species could be extinct in about 50 years, unless the deforestation rate decreases. In 2011, Conservation International (also known as C') conducted a study of the top ten most endangered forests in the world (half of them located Asia-Pacific Region). Of the ten, the Indo-Burma forests were deemed the number one most endangered forest. Encompassing approximately 2,373,000 km, the forests spreads from eastern India to Southern china.
The Indo- Burma forests are considered to be one of 34 "biodiversity hotshots," a term coined y Norman Myers (a British biologist), which is a biographic landscape characterized by outstanding levels of habitat loss and plant endemics. Over ninety- five percent of the region's forests have been destroyed, which leaves only about five percent of the original forest area still standing; therefore, the Indo-Burma forests are the most vulnerable forests globally. The Indo-Burma forests are positioned in the midst of floodplains, lakes, and rivers.
These various waterways give off life and prosperity, allowing richness in biodiversity as well as resources. This region is home oh number of the largest freshwater fish, bird, and turtle species. There is also, an assortment of ecosystems embodied in this hotshot, comprising of dry evergreen, wet evergreen, and deciduous forests. There are also several patches of woodlands and scrubbings on karts limestone ridges, some in costal lands as well as dispersed heath forests. Additionally, a broad range of distinct, restricted vegetation developments, including seasonally flooded grasslands, lowland floodplain swamps, and mangroves.
This vast biological diversity is a result of topographical interaction, soil hegemonies, climate change, and seasonal rainfall patterns. The plant species are abundantly diverse with 13,500 vascular plants estimated with about half of them being endemic. The flora of forests range from a variety of ginger and orchids (over 1,000 different orchid species found in Thailand alone) to tropical hardwood trees including Disintegrations (teak) and Dipterous (which happens to be commercially valuable).
The animal species are even more widespread as Indo-Burma is continually unmasking biological treasures. In the last twelve years, [the following] six age mammals have been discovered: The Salsa, the Inmate Mountain, the Large- Antlered Mountain, the Leaf Deer, the Grey Swanked Doug, and the Inmate Rabbit. There are approximately 430 mammal species residing in the region; over seventy species and seven types are endemic. Over 280 amphibian species are found in the hotshot, but there is not high level of endemics outside of the genus level.
The region has noteworthy freshwater fish creatures; there are over 1,260 recognized species (about 10% of the world's total freshwater fish). There are more than 1,260 bird species with over 60 being endemic. The floodplain wetlands and the rivers are absolutely essential for bird species conservation since population numbers have declined due to human expansion and hunting. The reptile population is one of the more prevalent species of the region. Almost 520 species of reptile reside there which more than 200 species being endemic and twelve genera.
This Indo-Burma hotshot carries perhaps the largest assortment of freshwater turtles globally; there are exactly 53 species (57 including tortoises), signifying 20% of the world's species. A popular species is the Chitchatted, a striped narrow-headed turtle with a soft-shell, which can grow up to about 120 centimeters. These species are decreases in number as well, mostly due to the overexploitation on behalf of wildlife trade. Of the 22 non- marine turtle species that are endangered, almost half of them are found in the Indo- Burma region.
Other prominent reptiles include the Ellipsis butterfly lizard, the Chinese crocodile lizard, and the Siamese crocodile. Humans have greatly impacted life for the animals, however, and the overall environment. Indo-Burma was actually one of the primary lands used by humans in the development of agriculture; Hereford, fire has been used more and more over the years to clear out land needed to fit agricultural needs and other human demands. As demand for agricultural goods has skyrocketed over the past years due to population and market expansion, forest destruction became widespread.
Huge areas of lowland forests soon became replaced with tree plantations (oil palm, teak, and rubber), while hill forests and Montana were threatened by sugarcane, coffee, tea, and vegetable crop plantations. In addition to plantations, forests become endangered by mining for ores and gems, firewood collection, charcoal production, and logging. The marine ecosystem simultaneously became under great pressure in many areas due to development. Draining for the cultivation of wet rice has damaged freshwater wetlands and floodplain swamps (mainly in Vietnam, Thailand, and Manner).
The damming of rivers have also become way more prevalent in efforts to generate electricity and maximize water storage to support the economic growth of the country as well as for exportation of goods and services to bordering countries to increase foreign exchange income; regrettably, damming a river not only converts that small body of eater into a large pond, but it decreases the oxygen content and overall temperature, as well as in amplifies water turbidity down the river and river-bed erosion.
The operational measures of the reservoir has resulted in sporadic or frequent flooding of sandbanks, stretches of channel assortment, sandbars, and other territory that is generally uncovered during dry season [severely impacting turtle species and nesting birds]. Mangroves in the region have been transformed to aquaculture ponds, while mudflats have been comprehensively afforested with mangrove or shed by piles of nets, which greatly effects their significance as a feeding habitat for migrating birds and other specimen.
Furthermore, ecosystems of sand dunes are in severe danger due to forestation, and overfeeding along with excessive use of [destructive] fishing methods have produced a considerable problem with both the offshore and coastal aquatic ecosystems. Being that only 5% of natural habitats are left in a pristine state and 10%-25% of damaged land due to habitat loss and exploitation of resources, something had to be done to decrease the probability of omelet extinction of the forests. In the Indo-Burma hotshot, protected area structures have become the foundation of government conservation program.
There is officially 236,000 km of land protected, representing nearly ten percent of the original amount of vegetation in the region. Conversely, only 132,000 km (almost six percent) is in the International Union for the Conservation of Nature and Natural Resources (CNN) protected area categories one to four. Together, the countries of Lower Mekong (Thailand, Cambodia, Vietnam, and Ala P. D. R. ) have above 13 percent f their territory contained by an arrangement of protected areas.
A fine approach to ensuring that the system of protected areas effectively preserves representative biodiversity is by securing the species that face the greatest danger of extinction globally. Endangered species worldwide are shielded best by targeting preservation investment to the sites in which they are prevalent; these areas are known as "key biodiversity areas" (Kbps). More efforts towards the conservation of the Indo-Burma forests are currently in the making and there are many organizations and individuals that are eager to contribute.
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We understand how difficult it can be to decide what types of care your loved one needs, and just how much. This is why we are able to send a care specialist to your come to give you a free in-home care consultation. The specialist will evaluate the home for hazards (such as slippery rugs, loose railings, and wires), as well as sit with your loved one to learn their needs and wants.
After the evaluation, we can put together a custom in-home care plan that is adaptable to the changing needs of your senior. We can also start the process of pairing them with a caregiver. All of our caregivers are bonded and insured to protect them as well as the client. Each is also screened, tested, and professionally trained in order to provide your loved one with only the best providers.
If you are interested in our services and would like a free in-home care consultation, please fill out the form below.


The Blue Cross and Blue Shield Association just released a new study that helps explain why some big health insurers are struggling to make money under Obamacare — and have jacked up premiums in many cases.
The insurance giant's newly covered customers were sicker, required more care and had higher medical costs than individuals who were already covered.
Blue Cross looked at the medical services used by people who enrolled in its plans before and after the implementation of the Affordable Care Act in 2014. The study was based on claims for 4.7 million people.
Compared to the company's previously insured population, new enrollees in individual Blue Cross and Blue Shield health plans in 2014 and 2015 were found to have higher rates of certain conditions and diseases, including hypertension, diabetes, depression, coronary artery disease, human immunodeficiency virus (HIV) and Hepatitis C.
HIV was more than three times as common among newly enrolled customers compared to those who already had coverage, the report found. Hepatitis C was more than twice as common.
The relatively poor health of people enrolled under Obamacare is not surprising given that many of the newly covered had gone without health insurance before and thus were not able to get medical treatment for their illnesses. That history also helps explain why newly enrolled consumers in 2014 and 2015 also used more medical services than those who had purchased coverage prior to 2014. In the first nine months of 2015, new enrollees filled 35 percent more prescriptions than those who had purchased coverage prior to 2014. Hospital admission rates jumped 84 percent higher, the report found, and the frequency of visits to doctors and other medical professionals shot up by 26 percent.
Insurers expected the newly enrolled would be more expensive to cover, but Blue Cross and others underestimated just how much more expensive they would be and how much more medical care the new customers would need.
The result, in many cases, has been a spike in premiums: Blue Cross plans have seen substantial rate hikes. "As we see increases in uses of services, the premium has to go up to cover the services," says Alissa Fox, vice president of policy at the insurer.
One hope is that, as these newly insured get treated for their most urgent and long-standing medical issues, they will require somewhat less, or less expensive, care going forward.
But the Blue Cross data also serves as a reminder of why it was important for Obamacare's success that a large pool of people — healthy and unhealthy, young and old — signed up for coverage, as a way to keep a lid on cost increases. And the Congressional Budget Office projected in a report issued last week that about 12 million people will get their insurance through Obamacare exchanges this year, down from a projected 13 million as of January and a forecast of 21 million a year ago.
Those numbers, combined with the figures from Blue Cross and Blue Shield, suggest that the painful Obamacare transition period for insurers will last a while longer.


This section is under development but will feature links to articles that assist Baha'i bloggers to improve their blogs.
Like everything in life blogging can be improved with a striving for excellence and an understanding of the genre.
Look out for guest blogs on this topic from Baha'is who may come from journalist, writing, or professional blogging backgrounds.
1) Who am I blogging for?
2) How often am I going to do it?
3) How can I invite people to connect with what I am blogging about?
4) How can I do this through my layout and content?
5) How do I measure the success of my blog?


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There are many good reasons to support your local artist and in the North as well. Culture is regional and is defined by the artists and artisans in each region. In the NOAA, our artists not only reflect what they see and experience in the North, they are influenced by art world wide and show you their unique interpretation of what they see there. By providing venues for their art to be displayed in member cities and towns, the public is enriched and educated in new trends.
The NOAA also provides a structure supporting 16 Norther Ontario art clubs who otherwise would have great difficulty getting their art shown around the region. We also support each club and provide assistance in many areas.
Becoming a supporter of homegrown artists in Northern Ontario is easier than you think.


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Free loan of Fatbikes (Baie D'Urfé)
« Family Sledding at Grovehill Park (Lachine)
Bébé symphonique at the Planétarium »
Want to give fatbiking a try? Head to the community centre for a free loan of one.
10 fat bikes available / adult & children
Loan of 20 minutes per person
Proof of Baie d'Urfe residency and ID required for loan
First come, first served
https://www.baie-durfe.qc.ca/en/news/article/free-loan-of-fat-bikes
Fritz Community Centre
20477 Lakeshore Rd.
Baie d'Urfe, QC H9X 1R3 Canada + Google Map
Skating & Winter Sports Animation (Lachine)
An event every week that begins at 5:30 pm on Sunday and Saturday, repeating until March 5, 2023
An event every week that begins at 5:30 pm on Thursday and Friday, repeating until March 5, 2023


The CS725 measures snow-water equivalent (SWE) by passively detecting the change in naturally occurring electromagnetic energy from the ground after it passes through snow cover. It is mounted above the ground and has no contact with the snow. As the snow pack increases, the sensor detects the attenuation of the electromagnetic energy from the ground, and SWE can be calculated. The measurement area of the CS725 is 50 to 100 square meters (540 to 1,075 square feet), making it an excellent replacement sensor for the traditional snow pillow and snow scale.
The CS725CBL-L Cable is required to use the CS725.
The CS725 uses an innovative, non-contact method of measuring snow water equivalent (SWE). It passively detects the change in naturally occurring electromagnetic energy (mainly from the decay of 40K) from the ground after it passes through snow cover.
As SWE changes, the amount of energy that penetrates the snow pack changes—regardless of what state of the water (that is, liquid or frozen). A sensor installed above the ground prior to the first snowfall will have a base-line measurement of the electromagnetic energy coming from the ground. As snow accumulates and energy is attenuated, the SWE value will increase. The CS725 has an internal processor that determines the SWE and sends this information to a data logger or communication device via RS-232.
Other sources of electromagnetic radiation (40K) such as trees, vegetation, and buildings that are not covered by the same amount of snow as the ground can affect the readings. To filter these signals, the optional heavy steel collar (collimator assembly, pn 29390) is installed on the bottom of the CS725.
Note: Always confirm that your sensor has the "Collimator Installed" parameter set properly. The SWE calculations are different for a sensor with and without a collimator.
Can the CS725 sensor be installed once snow is on the ground?
Yes, however the data would have to be back-calculated at the end of the season once all snow has melted, you would not have real-time SWE measurements.
What if I don't have a Campbell data logger for use with the CS725?
The sensor takes the measurement and outputs data in RS-232 format. If your data logger can receive RS-232 signals, it should work with the CS725. It's also best that the data logger can measure volumetric soil moisture.
Can the CS725 output in SDI-12 format?
No, at this time the sensor does not output in SDI-12 format; however, it may be added in the future.


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redpajama_set_name: RedPajamaGithub


The Lindsey Lab is looking for a highly motivated student to fill an open funded graduate student position for September 2019. The focus of the project will be on the cellular and molecular regulation of neural stem cells during the regenerative process following CNS injury in the zebrafish model. The Lindsey Lab is the first laboratory at the University of Manitoba to establish the zebrafish model, and one of the only laboratories in Canada investigating CNS neural stem cell repair using this experimental system. Unlike in mammals, the zebrafish brain remains highly regenerative throughout life. This is made possible by distinct populations of neural stem cells with the potential to generate newborn neurons. The exceptional regenerative capacity of the zebrafish has made it a mainstream vertebrate model to uncover fundamental mechanisms of neural repair for the development of novel approaches to regenerative medicine. To date however, the interplay between the innate molecular programs of regenerative neural stem cells, the niche micro-environment, and the immune response, that together promote successful adult CNS regeneration is poorly understood. We are interested in characterizing the cellular and molecular regulators of neural stem cell populations post-injury to better understand how we may harness the regenerative potential of zebrafish neural stem cells for human therapies related to neurotrauma and neurodegenerative disease.
The Lindsey Lab is looking for a highly motivated student to fill an open funded graduate student position for September 2019. The focus of the project will be on neural stem cell niche development in the zebrafish model. The Lindsey Lab is the first laboratory at the University of Manitoba to establish the zebrafish model, and one of few laboratories in Canada investigating CNS neural stem cell development and plasticity using this experimental system. In recent years, the zebrafish has become a leading model for examining neural stem cell behavior and plasticity. The transparency of zebrafish larvae along with the abundance of lifelong stem cell compartments makes this model highly amenable to tracking stem cell niche growth, maintenance, and senescence.
The vertebrate adult neurogenic niche is composed of heterogeneous stem cell populations that receive cues from the vasculature, adjacent neurons, and ventricular cerebral spinal fluid. How adult neural stem cell niches of the vertebrate brain are constructed over development however, currently remains poorly understood. We are interested in defining how diverse stem cell niches are established from the larval to adult brain, and the cellular (i.e. cell cycle changes, differentiation, apoptosis, senescence) and molecular (i.e. signaling pathways, genes, growth factors) drivers involved in this process.
The overarching research focus of the Lindsey Lab is to understand context-dependent behavior and control of distinct neural stem cell populations during development, with environmental interactions and learning, and repair. We use a combination of modern cellular and molecular approaches, such as proliferation and senescence assays, lineage tracing, in situ hybridization, transgenic animals, immunohistochemistry, RNA-sequencing, and injury models. These techniques are coupled with advanced 2-dimensional (live or fixed fluorescence confocal microscopy, electron microscopy and correlative electron microscopy) and 3-dimensional (optical projection tomography, confocal/light-sheet microscopy, tissue clearing) imaging. Finally, we use specialized behavioural software to understand the relationship between animal behavior/neurotrauma – stem cell dynamics – and neurogenesis/neuro-regeneration.
Students joining the Lindsey Lab can expect high quality research training and mentorship in a supportive and collaborative learning environment. Trainees will have the opportunity to present their work at local, national, and international scientific meetings and collaborate with diverse researchers within the Rady Faculty of Health Sciences. A highly competitive graduate student stipend is available for the successful candidate. However, all students will be expected to apply for local and national level graduate student scholarships during tenure of the position.
Interested candidates should send a brief statement of research interests, a copy of their most recent transcript, and their CV to Dr. Benjamin Lindsey at Benjamin.lindsey@umanitoba.ca. If shortlisted, potential candidates will be asked to provide contact information for three references. Students with an interest in fundamental neural stem cell behavior are highly encouraged to apply.


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08.29.2018 Business
Hotel could be in works for prominent Main Road property
By Tara Smith
The long vacant former Capital One Bank on Main Road in Mattituck could become a hotel, according to Southold Town Building Department records.
An application to construct a three-story, 200-room hotel at the site was submitted by Goggins & Associates of Mattituck on behalf of the property owner, Alan Cardinale, to the building department on Feb. 20. A notice of disapproval dated March 23 cites that town zoning prohibits buildings located in the business district from being higher than two stories. North Fork Patch first reported the notice of disapproval.
The proposed construction would require special exception approval from the Southold Zoning Board of Appeals and site plan approval from the Southold Town Planning Board.
Mr. Goggins did not return a phone call seeking comment Wednesday.
To date, the proposal has not been discussed at any public ZBA or planning board meetings. It is unclear if Mr. Cardinale will continue to pursue the project.
Mr. Cardinale, who runs Cardinal Management in Mattituck which owns both the Mattituck Plaza and Jamesport Center, purchased the property, then a supermarket, for $175,000 in foreclosure in 1982. He sold it to North Fork Bancorp for $975,000 two years later, according to town property records. The building served as the headquarters for North Fork Bank, until Capital One purchased the bank and the building in 2006.
Capital One announced that they would shut their doors in 2011 and the building has been vacant since 2012.
In 2012, a Suffolk County task force was created to bring a long-term pediatric care facility to the county. The Capital One office was floated at the time as a possible location, but that plan never materialized. In 2015, volunteer members of the town's economic development committee discussed plans to attract a nonprofit outpatient pediatric psychiatric facility to the North Fork and several committee members identified the former bank as a prime location.
Photo caption: The former Capital One Bank in Mattituck. (Credit: Rachel Siford)
Tara Smith is a multimedia reporter who joined the Times Review Media Group in 2018, covering everything from local government and environmental issues to breaking news and features. She's a Riverhead native and 2015 graduate of Arcadia University.
Email Tara Smith Email Created with Sketch. Email Tara Smith
Alan Cardinale
the former Capital One Bank
Capital One alerts customers it will close Greenport branch in May
Customers of the Capital One bank in Greenport have been notified that the branch will close in May.
Capital One banks in Southold, Riverhead set to close
Three local Capital One branches are set to close in November. Capital One began notifying customers last week that...
Capital One opening in Mattituck; Sports East revised site plan submitted
Local developer Paul Pawlowski confirmed that a Capital One Bank branch will occupy property he owns on Main Road...
Could an outpatient facility step into the vacant Capital One building?
With the number of cases rising and limited psychiatry services available for local children, a Southold Town committee tasked...
Jamesport shopping center could nearly triple in size
The Jamesport Center on Main Road — which currently has three vacant storefronts — would expand to more than...
Capital One, closing next week, makes donation to Cutchogue firefighters
The Cutchogue branch of Capital One won't be open much longer. But that doesn't mean the bank isn't doing what...


In this paper, we estimated the number of inkjet printer spur gear teeth from shorter pitch data strings than previous study by fixing the order in maximum entropy method (MEM). The purpose of this study is to improve the efficiency of inkjet printer model identification based on spur mark comparison method (SCM) in the field of forensic document analysis. Experiments were performed using two spur gears in different color inkjet printer models. The eight kinds of pitch data length whose length ranges from three to 10 rotations of spur gear was provided for analysis. The experimental results showed that proper teeth number was estimated from shorter pitch data string compared with the strategies based on minimum AIC estimate in our previous study. The estimation was successful from the short data length nearly equal to the condition of nyquist frequency. The proposed method was considered to improve the accuracy of printer model identification based on SCM.


The signing of the Jumpstart Our Business Startups Act (JOBS Act) in April of this year has put the spotlight on auditing. Startups raising between $100,000 and $500,000 must be reviewed by a CPA while startups raising between $500,000 and one million dollars are required to be audited by a CPA. To get an idea of how this will affect CPAs across the country, CPA Magazine sat down with Angie Moss, CPA, audit partner with Sanford, Baumeister & Frazier, (SBF) in Dallas, Texas, Don Pfluger, CPA, audit partner with Gallina in Rancho Cordova, California, and Mike Sharp, CPA, Director at Sharp & Cash, LLP (a pseudonym) in New York.
How did you get involved in auditing and what do you like about it?
Moss: Well, I was hired off campus to join KPMG from the University of Texas Arlington.
Pfluger: After receiving a B.S. in Accounting from California State University, I started with Gallina 32 years ago. I originally wanted to be a lawyer, but I enjoyed accounting so I stuck with it. If there are technical issues they call me. I am also a practicing partner with assigned clients.
Sharp: My background is audit and tax because when you are dealing with entrepreneur companies, they may require an annual review and tax planning. I started with a larger firm, after graduating from college, and later moved to a boutique firm.
What is your experience with small firm audits?
Moss: I do a lot of audits of funds and broker/dealers who are required to be audited no matter what size they are.
Pfluger: We don't audit publicly traded companies, we audit large and small firms [general building contractors, engineering contractors, specialty subcontractors, and suppliers]. One firm [we audited] has over $1 billion in revenue.
Sharp: For clients to raise capital on crowdfunding sites regulated by the SEC, these portals will put in safeguards on how companies can raise money, since technically they are not going public. The biggest criterion is the SEC wants to protect the small investor. Anyone with over $100,000 annual income can invest 10% of yearly income. If under $100,000, the investor can invest 5% of annual income or up to $2,000. There are three parts of the Act. One focuses on startups, another on accredited investors with over $1 million net worth, and the third part is that they are lifting the ban on advertising. Previously, when over 500 investors or $5,000,000 capital is raised you would have to register with the SEC. Now, you do not have to register until after you have over 2,000 investors.
For our firm, we will focus on startups and established companies who are looking to expand for these emerging growth companies. Certain sites will focus on different specialized areas.
How do you approach an audit engagement for a firm that has not yet been audited?
Moss: You really have to do some due diligence to determine the capabilities of how the accounting comes together.
It may be the owners themselves. You determine an approach around that. You may need to get some help for the client [to put their books in order]. They may have only kept cash books. Or you may be able to make audit adjustments. A lot of them, almost all of them, use QuickBooks.
Pfluger: They may not have any books. We may help them select their accounting system. It will be all along the gamut. They may have QuickBooks or they may be pure startups with no transaction history to speak of.
Sharp: Generally we are going to look for the purpose of the audited statements. They may have obtained a line of credit, and now they need the audit to maintain their covenants. You look to see how long they have been in business and what kind of accounting they have. Smaller companies usually have a few people doing everything. They don't have segregation of duties or internal controls.
CPA Magazine: How big of a staff does it take?
Moss: I can do the whole audit or a staff member can with my involvement. It is not something a new, inexperienced person can work on. It may not take that much time, but there are particular reporting needs and SEC requirements even though they are not required to register [with the SEC]. You have to know the regulations that need to be addressed.
Pfluger: If it is a true startup, there may be nothing to audit because an audit is a historical review. If there are statements based on prospective financials we have procedures to review those.
Sharp: You would have a partner on the account who would budget for staff. We are peer reviewed and follow the standards for issuing financial statements.
How do they budget for the engagement?
Pfluger: We perform analytical procedures. We still have to look at the entity and the internal control. They [smaller companies] will be thinly staffed and rarely have segregation of duties. So we have to provide them some guidance in the management letter according to SAAS 115 to help them improve on internal controls and to enhance the business based on best practices that we know from other companies. [For them] It's kind of like seeing a trainer at a gym. The low cost provider [for an audit] will not be the best value. Suppliers, vendors, and other customers send prospective audit clients. It varies, but if there is no balance sheet, and a quarter or year-end [period to audit] with no transactions there is nothing to audit. The audit opinion cannot audit his hopes and dreams.
Sharp: When you are doing an initial audit it is hard to quote a fee unless we are able to get a good feeling on their books and records and their accounting staff. We hope to keep it in a certain range, but it is an estimate. We can't lock ourselves in or we could always quote it at our standard hourly rates. Each situation is different.
How long does an audit take on average?
Moss: Depending on the size of the fund, and the transactions, you can complete an audit in 1-2 weeks.
Pfluger: A couple days or a week or a month depending on what is there.
Sharp: On a small company it could take 2-3 weeks including planning, field work, and wrap-up.
What problems do you encounter?
Moss: When it becomes more difficult is when the investment is not marketable, like stock in a private company. That investment is hard to value. That is where the issues come in. You determine their valuation and determine fair value from other sources.
Pfluger: There are many issues faced in the initial audit of a startup company: 1) Lack of past history – typically auditors look to past financial information to compare with the current year information to perform analytical procedures. With a startup there is no meaningful prior history to use. Often then we will try to benchmark against similar companies. 2) Lack of stability in employees performing key functions – there may be a lot of turnover in staffing the accounting area for a startup as it grows. This lack of stability can make it hard to ask questions of people as they may have not been there for the entire reporting period and many individuals may have been performing the tasks at different times. 3) Lack of focus among personnel – startups are generally a hubbub of activity with many personnel wearing many hats within the organization. They may lack the time and focus to be able to answer an auditor's questions and respond in a timely manner. 4) Poor or weak internal controls.
Sharp: These startups don't have much of an accounting staff, and are without decent books and records and documentation or people in place to get the information. So you spend more time obtaining the records from the client. Most of them use QuickBooks because it's inexpensive and it gets the job done.
What software helps with the workpapers and trial balance prep?
Moss: I used CCH ProSystem fx Engagement, like many non-national firms do. I currently use CaseWare. They are all pretty similar. They each have pros and cons for workpaper management. We use Practice Aids from Thomsom Reuter's PPC products. They have tools that address specific industries. The larger firms tailor their approach to a specific industry. The overall time is probably 10% for the financial statement and note preparation.
Pfluger: We use PPC for workpapers, and CCH ProSystem fx Engagement handles the trial balance.
Sharp: CCH Engagement and PPC.
CPA Magazine: What is the range of costs if there are no problems?
Moss: Say it is a $10,000,000 fund, $20,000 is not a bad number for an audit. It is based on who is doing the accounting at the client firm, how it is maintained. Is it a once a year thing? Some may be less, but they don't have any issues. There are audits that are under $10,000. The number of investors increases the fee. There is additional work to determine if the investors are accredited.
Pfluger: We have to do a risk assessment and audit planning and assess internal controls. Then we go in and audit the numbers. There may not be an awful lot to do for a startup, so it can be reasonably priced. It could be as little as $5,000 to $10,000. Associated with that is what the promoter says about the company. There will be MD & A (management discussion and analysis) to review.
On a startup, you need to get a retainer and make sure you get paid. We have a milestone billing practice. We match invoices with our workflow. So on the first day of field work we send out a bill. Then we send one at the end of field work, one at drafting of financial statements, and one at the end. They have to be paying as they go along. We may take a retainer of 50% for a brand new client. Then will invoice the remaining amount, 25% at the start of field work, and then the quarterly bills.
Sharp: We obtain a retainer on anyone who is new. One of the provisions of the engagement letter includes the retainer before we begin work. This is a totally new area that has opened up for companies to raise money. Part of the engagement could be to receive a consulting fee to get them to where they want to be. This is really new to everyone, so it is hard for everyone. Part of raising money is accounting fees. It is part of raising money. But it was not available to them before.
CPA Magazine: What is the exposure for risk?
Moss: There may be a qualified financial statement, for an investment not valued according to accounting principles. I have not had an adverse or disclaimer of opinion. It could happen. If it was so material to the statements you might end up there. You find that out when you do your due diligence when you first get involved in the engagement. You go through that in the client acceptance process. You find that out in the beginning. They may have invested in something after the end of the year and it is difficult to determine fair value. Now you are facing a situation because they are already a client.
Pfluger: We talked to our E & O carrier who said this would have an added cost because of these startups. These crowdfunded companies do not fall under PCAOB [Public Company Accounting Oversight Board] so the peer review is the same. Depending on the procedures and how many startups you audit there would be additional costs [according to our professional liability insurance provider].
Sharp: The fees for professional liability can go up; so it exposes you to a greater number of people rather than to a bank. You could have a slew of people coming after you if something goes wrong. It is definitely more exposure. What will end up happening is firms that don't do audits will look to a larger firm to do the audit.
CPA Magazine: Do you also perform valuations?
Moss: The valuation itself has to be determined by another firm, because that would be an independence issue. The firm will have to hire another valuation firm, which may be another CPA firm. There is a business valuation credential, and CPAs have it. If you are providing any assurance for an attest client a valuation would impair your independence. A separate valuation, as long as it has nothing to do with the audit could be performed-- like, for an estate planning engagement [for the same client].
Pfluger: We don't do that kind of valuation for stocks. There are valuation credentials. It could be from the AICPA or another credential. That is not our area. We have to choose what we are going to be good at.
Sharp: It is not an area we are pursuing at this time.
Do you audit companies that you previously reviewed?
Moss: A review provides limited assurance that is limited to inquiry and analytics to evaluate whether the statements have material misstatements and correcting them. There is no confirmation, or third party verification. Some banks accept reviews. You don't confirm anything. You make inquiries whether cash was reconciled. You ask, was accounting consistent? You perform analytics on the numbers themselves. Then you write up the statements. A review can be a $10,000 engagement.
Pfluger: A review is a different level of service. You do ratio analysis and ask questions. You get limited assurance that things are not materially misstated. With an audit you get reasonable assurance there are no misstatements. The general rule is if an audit is $1, a review is 60 cents because you don't have to do the audit tests.
Sharp: A review is still an analytical procedure. It's the same disclosure for both. There is not as much third party verification or confirmation. You are relying on what the company is telling you in a review. A review is certainly less. If a review is $5,000, an audit could be $10,000, $15,000 to comply with all of the procedures and documentation internally to make sure we have done everything.
CPA Magazine: What do you like to do when you're not auditing?
Pfluger: Reading and gardening, traveling and fishing. Spending time with family, my seven grown children; my youngest is 18.
Sharp: I generally like interaction with clients, helping them manage their businesses and planning taxes. I play tennis in my off-time. I play singles to stay in shape. I played doubles in the summer USTA [United States Tennis Association]. If I am losing it, it is because they are wearing me down. After 15-16 shots on one point, that is a lot for a recreational tennis player.
David Williams, Director of the IRS Return Preparer Office, presented a session at the Dallas IRS Tax Forum this summer subtitled "Rumor Control" due to the misinformation surrounding Registered Tax Return Preparers (RTRPs). Given the hostility and apparent worry many tax professionals were feeling about the registration process, Williams started the session by clarifying that it is an entry-level test.
Williams also addressed the fact that many organizations are offering practice tests supposedly based on the official test. Williams revealed that the competency test is still being created and a passing threshold has not yet been designated but recognized vendor's efforts to transcend the barrier of time.
"Most people have anxiety about testing. The tests available today are from vendors that are clairvoyant," Williams joked.
The minimal competency is based on IRS publication 17. Continuing education (CE) is planned for 2012 after determining how to register the vendors offering the CE. Required, will be a yearly 10 hours of tax law, three hours of updates and two hours of ethics. The CE registration vendor will be required to inform the IRS who has taken which course according to their PTIN.
Recent statistics reveal that there are over 720,000 registered preparers. Of these preparers, 62% are not attorneys, CPAs or EAs. There may be as many as 900,000 RTRPs once mandated registration has taken effect. Of preparers, as many as 100,000 have had compliance problems and 50,000 may have been felons in the last 10 years, which could exclude them from the program.
Unable to be counted, ghost preparers are tax preparers that are not working for CPAs or have any kind of certification, registration or most importantly a PTIN. PTINs were secured in 15 minutes online, according to Williams.
The question of why to pay a fee of $64.25 when I already had a PTIN is often asked.
Williams illustrated the need to authenticate the preparer so it could be verified that the applicant was who they said they were. This push for authentication was accompanied by 100,000 letters that went out to applicants who did not use the actual PTIN for various reasons. The PTIN will be an annual application that is not pro-rated if applied for in the middle of the year.
The enormity of registering the nation's tax practitioners has dictated how the matter would be undertaken. Williams described the IRS's systematic approach to this daunting task.
"We don't have the resources to start a massive enforcement campaign, "Williams added. "We are focusing on 1040 preparers. There are several opportunities for improvement.
Attorneys, CPAs and EAs only need to obtain a PTIN each year because they already have professional qualifications.
Fingerprinting will be collected by two companies which tax practitioners can schedule appointments with online. One such vendor will have fingerprinting at 430 UPS offices. The fingerprinting will be sent to the FBI who will check for any felony convictions in the last ten years. The FBI will charge $17 per fingerprint but that and the testing are a one-time event. The companies will have to hire 4000 people to administer the fingerprinting services, all of which will have to be background checked to prevent the risk of identity theft.
"This is a growth industry worldwide since 9-11," Williams stated.
Williams expects to have a referral database for preparers to refer ghost preparers in the near future. Penalties of $50 per return will be issued to ghost preparers. The Return Preparer Office will administer everything but situations regarding ethics. Circular 230 will govern ethics based on the judgment of the Office of Professional Responsibility. The determination will be made on an office-by-office basis.
The Federal Esate Tax was eliminated by "The Economic Growth and Tax Relief Reconciliation Act of 2001" passed by Congress. The elimination of the Federal Estate Tax was accomplished by a phase-out of the Federal Estate Tax over a period of several years. Under the 2001 legislation, the Federal Estate Tax was completely eliminated by the year ending December 31, 2009. This was achieved by gradually lowering the tax rates and raising the Exemption Equivalent (the amount of the estate that is not subject to taxation) between the years of 2002 through 2009.
Thus, for the year of 2010, the Federal Estate Tax has been completely repealed. However, due to the Sunset Provision of the United States Senate, the Federal Estate Tax is to be revived beginning January 1, 2011 and beyond.
All efforts to revive the Federal Estate Tax for the year of 2010 simply did not get done to the amazement and astonishment of many. Most observers expected Congress to act in some way to prevent the full repeal of the Federal Estate Tax for the year of 2010 to simply allow it to return on January 1, 2011 with vengeance.
Under the current law, the Federal Estate Tax will return on January 1, 2011 at the 2002 Exemption Equivalent Amount of $1,000,000 per taxpayer ($2,000,000 for couples) and the 2001 maximum tax rate of 55%. To go from the 2009 Exemption Equivalent Amount of $3,500,000 per taxpayer ($7,000,000 for couples) and a maximum tax rate of 45% to the much lower Exemption Equivalent Amount and higher 55% maximum tax rate scheduled for 2011 will be dramatic for many taxpayers.
There were and still are options available to address the expiration of the Federal Estate Tax for the year of 2010. Any of these options will require retroactive tax legislation making such legislation effective retroactively to January 1, 2010. Retroactive legislation in the area of federal taxation is very uncommon but has occurred on occasion (the last time being the Jobs And Growth Tax Relief Reconciliation Tax Act Of 2003 which was passed on May 23, 2003 and signed into law by the President of The United States on May 28, 2003 and made retroactive for the entire year of 2003).
Excluding often unpopular retroactive tax legislation, Congress' inability to address the expiration of the Federal Estate Tax for the year of 2010 with more moderate tax legislation will cause estates to be subject to higher tax rates and a lower Unified Transfer Tax Credit (Exemption Equivalent Amounts) for the year of 2011 and beyond.
In order for tax professionals and taxpayers to properly engage in tax planning, the status of tax legislation must be known (or be fairly predictable). Retroactively changing the current status of the Federal Estate Tax greatly hampers this opportunity.
Moreover, tax planning generally involves making certain investments, purchases, sales or other transactions or actions based on projected tax consequences of such transactions or actions. In the event that legislative action is not taken and enacted to change the current status of the Federal Estate Tax for the year of 2010, the tax consequences for decedents dying during the year of 2010 are quite different from decedents with the same Taxable Estates dying during the years of 2009 or 2011.
To highlight these differences, the chart below illustrates various tax consequences for the estate of decedents dying during the year of 2009 and contrasts those results for a decedent with the same Taxable Estate who deceased in the year of 2010 and the year of 2011.
The Federal Estate Liability computed under the various scenarios demonstrates the dramatic changes in the federal taxation of estates for the years of 2009, 2010 and 2011 under the current Federal Estate Tax provisions. As shown in Example 4 and Example 6, the Federal Estate Tax Liability more than doubled in the year of 2011 as compared to the year of 2009 on the same Taxable Estate.
Another significant consequence of the expiration of the Federal Estate Tax for the year of 2010 is the change in the law for the basis of the person who inherits property from a decedent who died during the year of 2010. For the year of 2010 only, such basis to the heir will not be the long standing fair market value on the date of death of the decedent (step-up basis when fair market value on the date of death is more than the adjusted basis) but rather will be the carryover basis rule that applies to gifts of property.
Thus, if the property is appreciated property where the fair market value on the date of death is more than the adjusted basis to the decedent, the heir inherits property that is likely to result in income tax gain to the heir if such property is subsequently disposed of by the heir in a taxable event. The carryover basis rule basically means that the basis of the inherited property will be the same to the heir as it was to the decedent (or fair market value on the date of death if it is lower than the basis to the decedent on the date of death).
However, some adjustment is allowed for the heir (as allocated by the executor of the estate). The heir can choose to take a step-up basis in the inherited property for a maximum amount of $1,300,000 ($60,000 for decedent nonresidents who are not citizens of the United States). For any amount inherited in excess of $1,300,000, the heir's basis in such property will be the smaller of the decedent's adjusted basis or the fair market value on the date of death. The step-up basis adjustment for property inherited by the surviving spouse of the decedent is $3,000,000. All of these amounts are to be adjusted for inflation.
Thus, for the illustrations highlighted in the chart on page 12, the heirs of the property of the decedents dying in the year of 2010 will receive carryover basis on the inherited property (with the limited step-up basis adjustment provisions described above.) Under the current law, the long standing step-up basis adjustment returns for property inherited from decedent dying after December 31, 2010.
The Federal Estate Tax has gone through significant changes in recent years. The efforts to completely eliminate it have not been successful but a one-year hiatus of the Federal Estate Tax has been achieved. Tax planners, to the extent possible, can utilize the benefits of the no Federal Estate Tax for estates of taxpayers that decease in the year of 2010. However, the high tax rates of pre-2002 and low Exemption Equivalent amount of 2002 return in 2011 causing estates to be subject to a higher Federal Estate Tax that has not applied for several years.
This change in the amount of Federal Estate Tax for the year of 2011 suggests an imbalance and inconsistency in the application of the Federal Estate Tax. This shift in the Federal Estate Tax beckons Congress to implement a more fair, consistent and stable Transfer Tax System. Hopefully, Congress carefully and fairly addresses this dilemma soon and provides a more permanent solution in this area of Federal Taxation.
Marvin J. Williams, MBA, JD, CPA, CMA, CFM, is a professor of Accounting and Taxation at the University of Houston-Downtown.
The collapse of Swiss bank secrecy, the IRS settlement with UBS, the criminal investigation of HSBC and the related IRS voluntary disclosure program all have put foreign bank accounts in the spotlight. Tens of thousands, if not hundreds of thousands, of U.S. taxpayers have foreign bank accounts. Some of those taxpayers opened their foreign bank account in order to hide money or the earnings in the account from the IRS.
However, the majority of taxpayers with foreign bank accounts never intended to hide their foreign accounts from the IRS. Some just inherited the foreign account from a relative who lived abroad at some point in their lives. Other taxpayers lived abroad themselves and opened a bank account in a foreign country as a matter of convenience or necessity. Still other U.S. taxpayers with foreign accounts never even lived in the United States but are U.S. citizens, and therefore are subject to U.S. reporting requirements, simply because one or both of their parents were U.S. citizens.
If the IRS catches a taxpayer who failed to file a FBAR, the IRS will either refer the case for prosecution or attempt to assert a penalty based on some percentage of the highest balance in the foreign account. In fact, even taxpayers who approach the IRS and voluntarily disclose the existence of their foreign account will be charged a penalty based on a percentage of the highest balance in the foreign account. Taxpayers who voluntarily disclosed their foreign account prior to October 15, 2009 are being charged a 20% penalty. Taxpayers who make a voluntary disclosure after October 15, 2009 are still being accepted into the voluntary disclosure program, but they will be charged a penalty of at least 20%, and probably more, of the highest balance in the foreign account.
Any penalty that is based on a percentage of the balance in the foreign account is premised on the idea that the FBAR violation was willful, and therefore, the IRS could take up to 50% of the balance in the account for each year of the violation. However, if the FBAR violation was not willful, then the penalty would be limited to $10,000 per year, and it would not be possible to charge a penalty based on a percentage of the balance in the account. Even taxpayers who have entered the voluntary disclosure program can opt out of the program and contest the willfulness penalty that is imposed as part of the program. Thus, when advising a client regarding his or her exposure to FBAR penalties, it is essential to determine whether the failure to file the FBAR was willful.
Willfulness is defined as "an intentional violation of a known legal duty." The government has the burden of proving willfulness. To prove willfulness, the government must establish that (1) the taxpayer was required to file a FBAR; (2) the taxpayer knew that he or she had to file a FBAR; and (3) the taxpayer intentionally failed to file, or falsely filed, the FBAR. It is very difficult for the government to prove that a taxpayer knew that he or she had to file a FBAR. This is particularly so, given the complete lack of FBAR enforcement over the past 30 years. Very few taxpayers and tax return preparers had ever heard of a FBAR until recently. Indeed, most IRS agents themselves were completely unaware of the FBAR filing requirements until a few years ago when FBARs began to receive more attention from the IRS.
So, how does the IRS go about proving that a taxpayer knew that he or she had to file a FBAR? The Internal Revenue Manual identifies several types of evidence that could support an inference that a taxpayer knew of the requirement to file a FBAR yet nevertheless failed to file it. Such evidence includes, but is not limited to, (1) failure to report income from the foreign bank account on the taxpayer's tax return; (2) failure to check the box on Schedule B asking whether the taxpayer has a foreign account, or falsely checking the box "No"; (3) discussions between the taxpayer and an accountant regarding the foreign bank account; and (4) false statements to an IRS agent who inquires about the existence of a foreign bank account.
Many IRS agents believe any taxpayer who failed to report income from a foreign account and failed to disclose the account in response to the question on Schedule B is a tax cheat and liar who must have known about the FBAR filing requirements yet intentionally failed to comply. Nothing could be further from the truth.
As described above, many taxpayers created or inherited a foreign account for completely legitimate, non-tax-related reasons and believed that income earned in a foreign country is not reportable in the United States until it's brought into the country. The tax code is so complicated and riddled with exceptions regarding the reporting of off-shore earnings that such a belief is very understandable. Further, Form 1040 is sufficiently complex that many taxpayers simply signed their tax returns without reviewing every line, including the line at the bottom of Schedule B asking whether the taxpayer had a foreign bank account. Most accountants never discussed this aspect of the return with their clients and simply checked the box "no," or left it blank, with no further inquiry.
Tax professionals with clients who are being threatened with crippling FBAR penalties should carefully evaluate whether the IRS can prove that the FBAR violation was willful. A taxpayer should consider contesting imposition of any FBAR penalty that is based on a percentage of the foreign account if he or she has a good explanation for why the foreign account was created, why the income earned in the account was not properly reported, and why the box on schedule B was not checked "yes." Also, it is important to establish that nothing was done to hide the existence of the account from the return preparer or the IRS. These factors, combined with sympathetic background facts regarding the taxpayer's age, health, family background and level of sophistication must be developed and forcefully presented to the IRS. In the end, taxpayers who truly did not know of the FBAR filing requirements should not be forced to pay crippling penalties for the failure to file a FBAR.
Bryan C. Skarlatos is a partner at Kostelanetz & Fink, LLP in New York, NY.


We refer to Circular No. 58/14 dated 23rd October 2014 for the above mentioned Seminar.
We are pleased to inform you that due to your continuing support to our programmes, the CPD Committee has decided to fully subsidise the above mentioned Seminar and therefore admittance is now free but limited to the first 90 persons who register. As a bonus, you will also get 2 CPD points.
So what are you waiting for? Come and join us on Wednesday, 5th November 2014 at 2.30 p.m. and catch the Speakers Ms. Pushpa Ratnam of Messrs Hakem Arabi & Associates and Tuan Haji Azmi bin Tan Sri Datuk Dr Mohd Rais of Messrs Zulkifli Yong Azmi & Co., members of the KL Bar in an interesting talk on custody battles in conversion cases at Civil and Syariah Court.
Please give your names / fax the registration form to the Johore Bar Secretariat at 07-276 3888 latest by Tuesday, 4th November 2014.


If you're a resident of Illinois, and your children are covered by Medical Card dental insurance, you might become frustrated looking for an orthodontist that accepts that form of insurance. That's never a problem at the offices of Orthodontic Experts. If you visit any of the Orthodontic Experts affiliated offices in the Chicago area, or anywhere in the state of Illinois, you'll find friendly, attentive staff that will help you use your Medical Card insurance to give your child the confidence and improved health that orthodontic procedures like braces and Invisalign treatment can provide.
Proper alignment of the teeth will make your child more self-assured and confident, but that's just the beginning of the benefits of good orthodontic health. Good dental health is important for your overall health. If your child has crooked teeth or other dental malformations, it can affect more than just their smile. Properly aligned teeth can avoid many jaw problems in the future, and can also aid in properly chewing and digesting food. At Orthodontic Experts we believe that every child deserves to start out life with the healthiest teeth and the brightest smile possible. Schedule a free consultation at the Orthodontic Experts today to see how they can help you and your family.
Despite what you may have heard in the past, Illinois has recently changed its rules governing Medical Card coverage for orthodontic services for residents and their families. If your child is covered by Medicaid coverage in Illinois, or by any number of related public health insurance plans, he or she might be eligible to get braces at no cost to you.
If you're going to take advantage of this important part of your Medicaid, AllKids,Targeta Medica, or Public Aid health insurance, you first need to find an orthodontic provider that is certified by the State of Illinois to provide an orthodontic appraisal. That's where the Orthodontic Experts can really help. We can determine if your child is eligible to get braces using Medicaid coverage in Illinois. Unlike many other orthodontists in the state, we're always willing and ready to serve patients who rely on Medicaid and related health insurance to pay for their orthodontic care. We'll even help you with the paperwork. Orthodontic Experts can help you give your child that brightest smile possible!
Medicaid, AllKids,Targeta Medica, or Public Aid or Medical Card insurance doesn't cover every orthodontic procedure. For instance, all forms of Medicaid insurance do not cover any kind of orthodontic work before your children have lost all their baby teeth. However, many children qualify for braces using Medicaid in Illinois, as long as they receive a thorough examination and you present an application to the State of Illinois. Let us help!
In order to determine if your Medicaid coverage in Illinois will cover braces for your child, you'll have to arrange to have a free consultation at one of the Orthodontic Experts offices. We'll give your child a thorough examination, and if we believe he or she qualifies for braces under the rules of your Medicaid, Targeta Medica, AllKids, or other related health and dental insurance. The Orthodontic Experts are state-approved orthodontic providers, and we can prepare a report to submit to the State of Illinois to apply for braces for your child. In only 3-4 weeks, they administrators of Medicaid and related insurance programs like Public Aid, KidCare, and AllKids will determine if your child qualifies. It's easy, and there's no cost or obligation for your consultation at Orthodontic Experts.
Many families in Illinois qualify for orthodontic medical coverage under the AllKids, Public Aid, Medical Card, or Medicaid state insurance plan. If your low-income family is eligible, you owe it to yourself and your children to see if they qualify for free braces for their misaligned teeth. Good oral health is an important part of good overall health, and the Orthodontic Experts and the public health agencies of Illinois are ready and willing to help.
To find out more about how to get Braces Using medicaid in Illinois please make an appointment request. Your complimentary orthodontic consultation will include a thorough review of your medical and dental history, an examination of the position, spacing, and function of your teeth, including their appearance and the health of the jaw and facial muscles. You'll receive X-rays and other diagnostic procedures, and you can be informed of all the different treatments available, including braces, Invisalign, plus surgery for extreme cases.
This consultation is absolutely free and without obligation, and the results can be used to qualify for medical card braces. Illinois offers their residents many forms of dental health coverage, and the assessment provided by Orthodontic Experts could be all you need to get braces for your child using your Medicaid, AllKids, Medical Card, or other form of Medicaid insurance.
Medicaid in Illinois doesn't cover all forms of orthodontic procedures. Because there are many different types of medical card Illinois coverage plans available, you might not be eligible for any form of orthodontic work, or the types of procedures eligible for coverage might be severely limited. Braces fall under the classification of comprehensive orthodontic treatment, and they're one of the easiest types of orthodontic treatments to qualify for. Our friendly staff can assess your child's suitability during a free, informative initial consultation. You have nothing to lose, and you just might be able to give your child the smile they've always wanted.
If your Medicaid coverage in Illinois, Targeta Medica, Public Aid, or AllKids policy won't pay for your child's orthodontic work, we can still help. We understand how hard it is to take care of your children's dental bills when you're working with a limited income, and we will work out a payment plan that suits your budget.
Para obtener información acerca de la que cobertura la tarjeta medica de ortodoncia (frenos) español visitar Tarjeta médica frenos For more information about Illinois Medical Card orthodontic coverage visit Public Aid Braces or Medicaid Orthodontist Illinois websites.
For information on Medicaid orthodontic braces coverage in Indiana visit Indiana Medicaid Braces.


Oshawa-based Northern Lights, which helps those out of work get back to employment, recently marked its 30th anniversary. Wendy Legere, Northern Lights CEO, says the company marked the anniversary by giving back to the community through its new Turn the Tables on Hunger initiative, which will see a soup kitchen tickets donated to those in need.
For some people, a career path can change in the blink of an eye, whether that be through positive circumstance or, as is the case for some, negative.
Some of those negative circumstances can include being injured or disabled to the point you can't do the job you once could.
One organization, however, is trying help those people get back to work in one way or another.
"We're a values-based organization that started off grassroots. People are important to us. That's who we are," says Wendy Legere, the CEO of Northern Lights, a company that helps find job placements for approximately 100 people in the region each month.
Northern Lights recently celebrated its 30th anniversary of helping people across the province return to work.
Legere says that the company will work to get people in a field that will use many of the same skills they had at their previous job. However, with a changing labour market, that isn't always the case.
From there, Northern Lights works to figure out what the next best step might be, which can range anywhere from going back to school or waiting longer until going back to work.
One line of work that sees many people losing their jobs in and then having to go back to school is manufacturing.
Northern Lights first got off the ground three decades ago, helping those with disabilities find work.
That work brought Northern Lights the attention of other groups, such as the Workers' Compensation Board and insurance companies.
"Something we did different was something called employer-based rehab. That's taking candidates out to an employer to do assessment, to do a placement so that they're in a real work environment," she says.
Things changed for Northern Lights in 1996, when the federal government changed the way it dealt with getting people back to work.
Northern Lights continues to work with disabled or injured people to help them find work or get back into the workforce, as well as helping other unemployed people get back to work.
To help mark Northern Lights' 30th anniversary, the organization gave back to the community, working with Feed the Need and Simcoe Settlement House in Oshawa, as well as other local organizations across the province, in a new initiative called Turn the Tables on Hunger.
The new drive will help bring new food donations to these groups throughout the year, including a one-for-one exchange where when a professional meeting at Northern Lights provides a meal, another meal will be provided at a local soup kitchen or other similar service.


New Girlfriend for John Mayer?!
Goodbye Jennifer Aniston... hello, Scheana Marie Jancan?! Who?
Rumor has it that John Mayer is dating a 24-year-old actress/model who has the distinction of having nearly taken a job as a Hooters girl... and has starred in a Nissan commercial.
She's also set to appear next month on Disney's "Jonas" show!
We'll have to wait for official couples confirmation... from John's Twitter.


text:
Q: Developer Mode and reduced security prompt iOS 16 Being an (indie) app developer and building to device on iOS 16 for the first time, I've noticed a new prompt that requires Developer Mode to be turned on with a full restart of device and the notice of reduced security.
Being an indie dev, my test phone is also my main phone. The security issue has me worried.

*

*Should I turn off developer mode after each install of my own test apps?

*Are there security issues I need to be aware of if I just keep developer mode on?

A: This conversation st StackOverflow might help: https://stackoverflow.com/q/73709037/12104850
Key points (made by paulw11):

*

*There are no additional security risks in iOS 16 developer mode than there were previously. Apple just wants you to be aware. The risk is that developer mode allows you to install apps that are not reviewed or signed by apple. It also enables other debugging features, available under developer settings that may modify the way the device behaves or provide access to data that would not otherwise be accessible

*The primary risk is untrusted code execution, still within a sandbox, but untrusted/Unreviewed could exploit some vulnerability to escape the sandbox. The risks can be exploited by anyone who has physical access to your phone and knows your passcode

*You have always had to enable developer mode, Xcode just did it for you when you connected your phone and used the "trust" process. They have just made it more explicit in ios16

redpajama_set_name: RedPajamaStackExchange


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IIX File Extension - What is a .iix file and how do I open it?
What is a IIX file?
Contains index data for a translation memory used by Trados translation software; organizes the contents of a translation memory; will be regenerated by Trados Translator's Workbench if deleted.
A translation memory (TM) includes five file types including IIX, .TMW, .MDF, .MTF, and .MWF files.
Our goal is to help you understand what a file with a *.iix suffix is and how to open it.
The Translation Memory Index file type, file format description, and Windows programs listed on this page have been individually researched and verified by the FileInfo team. We strive for 100% accuracy and only publish information about file formats that we have tested and validated.


text:
Q: Check if Java Collection is modifiable at Runtime I'm trying to make a method that modifies a incoming Collection or List. The problem is that I can't check if the Collection / List is an unmodifiable Collection / List. Sure I could just "try" to write to it with set and catch the exception. But I think we agreed that try catch is not a valid control flow tool. Is there something I'm missing? Any method that returns a boolean (modifiable or not) or an interface that signals modifiablity / unmodifiablity? I think there should be since the collection api is single typed (doesn't distinguish between modifiable and not by the type passed around). But when you want to write to a collection you get passed you can't be sure it's modifiable.

A:
But I think we agreed that try catch is not a valid control flow tool.

It is debatable.  But lets not debate it.

Is there something I'm missing?

No.

[Is there] any method that returns a boolean (modifiable or not) or an interface that signals modifiablity / unmodifiablity?

No and No.
There is no standard API method or marker interface.  (I guess you could implement your own ... but you would run into difficulties when using the standard collection implementation classes.)
The best you could do is to do some messy tests for specific implementation classes that are known to be modifiable or non-modifiable.  But that approach has problems too:

*

*You can't just test for the (private) UnmodifiableCollection etc classes.  Other collection classes can be unmodifiable.

*Even within the Java SE class library, the classes you would need to test for actually differs between different Java versions.  (See @Holger's comment!)

*You can't use instanceof because someone could subclass a modifiable class to be unmodifiable ... or vice versa.

*Modifiability could depend on a collection object's runtime state.  For example, the object could have a "frozen" flag that can be set after populating the collection using add methods.
In general, catching the exception is the most practical solution, irrespective of your feelings on how "proper" it is to use exceptions for this.

If course ... if you have total control over the collection classes that are used in your application, or may be encountered by your library ... then testing the classes may be more viable.

A: try below:
if(yourcolletion.getClass().getSimpleName().equals("UnmodifiableCollection")) {
 //can not modified
} else {
//given list is modifiable
}

you can also add for more check for UnmodifiableList etc.
Note: I would have recommended to use instanceof instead of checking for class name but you can not import the UnmodifiableList or UnmodifiableCollection classes into your code


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Was it really 12 months ago that we were shouting at television screens, chatting on trains, raving about post boxes and ranting over empty seats? That we developed a fervent appreciation of modern pentathlon, Greco-Roman wrestling and even the labyrinthine logistics of the cycling keirin?
For two magical weeks (and again a fortnight later) the British populace underwent a collective loss of marbles. Forget Agincourt, Waterloo and ITV's Broadchurch - unhinged consensus was that London 2012 was our greatest hour.
As the dust settles and the medals gather dust, critics dare to pose the positively thorny question of legacy. What has survived that glorious summer? Well, Westfield shopping centre has gained a spacious back garden, ticket touts need never work again and mod sideburns have become the epitome of cool. We may have squandered a fortune but we have memories that will never fade. Precious memories of Super Saturday when Jessica Ennis ran, jumped and tossed like Tigger on a pneumatic drill, when Mo Farah achieved immortality by screwing up the actions to 'YMCA', and when Greg Rutherford jumped into the only sandpit in London that doesn't double as a litter tray.
However, a battle continues to rage over the centrepiece of that sporting smörgåsbord. The Olympic Stadium may have hosted world-class track and field but now it's embroiled in a grubby tug of war. A sporting pantheon where athletes stretched sinews in search of glory is now bending over backwards in search of cash.
When the bidding process for tenants opened in May 2010, submissions arrived from all corners of the sporting firmament. Football clubs and cricket teams, athletics groups and rugby champions jostled for position alongside concert promoters and entertainment giants before giving way to legal appeals and judicial reviews. At the death, West Ham United Football Club dived for the line and seized gold. Tottenham Hotspur huffed, Leyton Orient puffed and London Mayor Boris Johnson did both as he ruffled his hair and winked at a passing journalist.
And so a national landmark dedicated to the pursuit of faster, higher, stronger was bequeathed to a national sport sullied by bigger, crasser, richer. With a 99-year lease, West Ham will be paying a mere £2m per year in rent. Fans may be forever blowing bubbles but the club won't be blowing a fortune.
Redesigning the stadium will mean removing 26,000 seats, extending the roof and smothering the running track with retractable seats. The estimated cost varies between £150m and £190m, with £60m coming from the Treasury and just £15m from the club.
Reacting to the inevitable backlash, the Mayor argued that the deal would generate substantial long-term revenues, as well as creating thousands of jobs and revitalising a depressed part of east London. This view is violently opposed by former Sports Minister Richard Caborn who branded the decision 'the biggest mistake of the Olympics'. Presumably he wasn't aware of Wenlock and Mandeville.
Despite hosting athletics events this summer and the Rugby World Cup in 2015, the transition to working football stadium won't be complete for another three years. And if Stratford considers itself depressed now, wait till it witnesses West Ham's endless parade of long-ball football.
Ultimately, it's a discussion about the continuing relevance of a much-loved building and the challenge of reconciling a glorious past with a meaningful future. About balancing the demands of big business with the needs of the local community.
I can't help making comparisons with the church. Are we too obsessed with the past to embrace the future? How much are we prepared to sacrifice to keep the church relevant? And most importantly, who do we serve - Governments and corporations or the local resident and the long-suffering enthusiast?
It seems the authorities have gone all out to prevent a famous institution from succumbing to the ignominious fate of white elephant. Twelve months on from that euphoric summer, has the Olympic Stadium triggered a second wave of collective madness?


text:
Manchester United replay gives Arsenal & Leicester timely fixture boost
The FA Cup replay between West Ham and Manchester United will be played on 13th April with a 7pm kick-off at Upton Park.
The two sides meet again after playing out a 1-1 draw at Old Trafford and the game will be live on BBC One.
Announcing the date, the FA said "Extensive discussions have taken place with all associated parties regarding the scheduling of this fixture, with limited options available.
"The FA recognises the agreed date may not be an ideal solution for all but believed it was the most appropriate available within the congested football calendar."
What this means is that Leicester could face a weakened, or at least more tired, West Ham side than if the game been played on another date.
West Ham face Arsenal on 9th April and then play Leicester on 17th. The Manchester United game will come between the two.
On the other hand, it might also work in Arsenal's favour as the Hammers might want to hold a little something back for the FA Cup quarter-final.
With their move to the Olympic Stadium imminent, what better way to say goodbye to their historic home than by winning the most famous trophy of them all?
I guess it all comes down to whether they think they can get Champions League football, or if they'd prefer a bit of silverware.
Welcoming Europe's elite to their new home wouldn't be a bad way to open it either.
West Ham are currently just one point behind fourth place Manchester City and level on points with United.
Who knows, perhaps they think they can do both, but on such margins, titles can be won and lost.
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The rumors of bitcoin's death are greatly exaggerated, according to the stunning number of obituaries it racked up during a dismal crypto bear market.
The original cryptocurrency has died 90 times in 2018, according to 99 Bitcoins. That's slightly less than the 125 times it died in 2017.
Despite detractors' eagerness to bury it once and for all, bitcoin's media profile has never been higher. So even as its price cratered, Google searches for bitcoin have rocketed to record highs.
As CCN reported, Google searches for "bitcoin" recently topped online searches for President Donald Trump. That's staggering when you consider that Trump is the center of most news coverage on any given day.
Using this metric, it's safe to say that bitcoin and the cryptocurrency industry have entered the mainstream consciousness.
A year ago, bitcoin and the crypto market were fringe topics that were mostly a curiosity to readers of financial news. Today, mainstream business outlets cover bitcoin's daily price fluctuations and the emerging blockchain industry on a daily basis.
Atulya Sarin, a finance professor at Santa Clara University, insists that bitcoin will never supplant gold as a store of value, so bitcoiners should just give it up already.
It appears bitcoin is now entering a death spiral…bitcoin will quickly go to zero.
"I see bitcoin as a dead man walking," said Peter Mallouk, the president of Creative Planning, a Kansas investment firm.
The recent precipitous drop may be the beginning of its inevitable and inexorable death spiral.
Teen crypto millionaire Erik Finman said "bitcoin is dead" because it's "too fragmented" and there's too much infighting within the ecosystem.
"It may have a bull market or two left in it, but long-term, it's dead," Finman predicted.
Crypto entrepreneur Calvin Ayre — an advocate of Bitcoin Cash Satoshi Vision (SV) — predicts that the bitcoin price will plunge to zero in 2019 because it's worthless.
It has no utility. It does not do anything.
Despite these noisy protestations, bitcoin is still alive and kicking. Moreover, even its harshest critics have heaped praise on blockchain, the revolutionary technology underpinning crypto.
As 2018 draws to a close, many industry insiders are optimistic and confident that 2019 will be a blockbuster year of unprecedented expansion fueled by a surge in institutional investments.
Early bitcoiners like the Winklevoss twins, Tyler and Cameron, are unfazed by the current market slump and are betting big on the long-term future of crypto.