text:
RTV6 Selects Local Winner to Represent Central Indiana at the Jefferson Awards National Ceremony in Washington D.C.
The following was published by RTV6 on 4/21/2016. Read here
Each Month RTV6 recognizes those giving back to the local community with the prestigious Jefferson Award. For her work in spreading awareness and access to naloxone, Justin Phillips founder and executive director of Overdose Lifeline was selected as the Jefferson Award recipient for March 2016.
Each year a local winners is selected to represent Central Indiana at the Jefferson Awards National Ceremony in Washington, D.C. Justin Phillips was awarded that honor this week.
"It's a really big honor and I just want to change the way we talk about addiction, because entirely too many people are dying," Phillips said. "It's the only thing I know how to do in Aaron's memory."
The national Jefferson Awards ceremony in Washington D.C. takes place in June.
RTV6 Jefferson Award, March 2016
Donate
Lifeline for Loss
Naloxone for Law Enforcement
Naloxone for the Public
Prevention Education
About Opioid Overdose
Connect w/ ODL
Education & Prevention
Naloxone & Overdose
Treatment & Recovery


We should never have underestimated him.
Pierre-Emerick Aubameyang has been an instant hit in the Premier League – and is fast becoming a fantasy football favourite too.
Aubameyang's £60m arrival from Borussia Dortmund in January was met with a mixed response from both Arsenal fans and footballing thinkers.
Great player… but did he solve the Gunners' more blatant issues?
Their away form couldn't be any more diabolical and their defence continues to creak, but Aubameyang has more than hit the ground running at the other end.
After his latest two-goal showing in the thrashing of Burnley on Sunday, the Gabon striker has now bagged eight times in 10 Premier League appearances.
Add to that his four assists and he's averaging more than a 'goal contribution' a game in the top flight.
Not bad for a Premier League first timer.
And Aubameyang has made a splash on Dream Team too, rewarding the 8.7% of managers who have put their faith in him.
His double against Burnley took him to 76 points from his 12 appearances at an average points tally of 6.3 points per game.
That means only Mo Salah, Harry Kane and Sergio Aguero from the regular starters this season have score more points more prolifically.
Raheem Sterling (5.9 points per game), Eden Hazard (5.7) and Sadio Mane (5.6) all trail Aubameyang.
In a very short spell he's made a lasting impression – and next season he could really become a true favourite for fantasy football players.


Tar River Poetry, and others.
(1998)]; some best-of-issue and runner-up awards for haiku and haibun.
Credits: "the dead boy" - First Place, still Haiku Competition (spring 1998); still 2.2 (1998); "the wheat field" - Heron Quarterly 2.3 (1998); "slave cemetery" - South by Southeast 3.1 (1996); "confronting the dark" - South by Southeast 16.3 (2000); "veering out of fog" - Presence 39 (2009); "harvest moon" - South by Southeast 6.2 (1999).


New patients are always welcome at Kingston Dental!
Please register for Evidentiae's MyChart and complete the electronic forms and give our office a call to get scheduled for an appointment. If you have any questions regarding the process, please call 360.297.2298.
Click here or myChart below to get started.
Transferring offices? Please download the form below and email it back to us!


text:
How to grow your brand by racing bikes: Jake Duehring and Felt Bicycles
Looking around the American peloton this season, I've noticed something. Every road race and criterium seems packed with riders and teams sponsored by Felt Bicycles. Of course, Felt has always played an important role in the American peloton having sponsored Team Slipstream (now EF Education First Pro Cycling) in the 2000s as Slipstream was famously challenging the pro peloton with their anti-doping message. More recently, Felt has made headlines winning world championship after world championship with USA Cycling's track team. But in recent years, Felt's presence in the peloton has been very similar to other bike manufacturers in that they only sponsored one or two teams at a time. That's enough to keep the brand in the back of the average rider's minds when they're considering their next bike purchase, but nothing earth shattering. However, this year, Felt has significantly changed their level of sponsorship. Of the four pro women's teams in North America, Felt now sponsors two of them: Sho-Air TWENTY20 and Rally UHC. On the men's side of the sport, Felt has returned to the Pro Continental level with a bullish campaign with the Rally UHC men's team. Felt is even sponsoring a couple of elite amateur teams in Gray Goat Mobile/Bullseye Total Media's growing program and the nationally-renowned Piedmont College cycling program. With such a diverse and high-profile sponsorship portfolio, it's been hard to find a race where one of Felt's riders hasn't landed on a podium this season.
Jake Duehring, Felt's Director of Sports Marketing, working on the bike of four-time triathlon champion Daniela Ryf
I was intrigued with this unprecedented investment in the North American peloton, so I reached out to one of the masterminds of Felt's racing program, Jake Duehring. Jake is Felt's Director of Sports Marketing and a former pro cyclist whose palmarès include gold medals at the 2014 and 2015 Pan American Championships. Jake has an intimate understanding of how to leverage cycling to promote and grow a business.
According to Jake, each sponsorship has its own unique story, but one of the keys to understanding Felt's current racing investments is related to Felt being acquired by the French Rossignol Group in 2017. In the years since the acquisition, some cyclists have been confused about what the acquisition would ultimately mean for Felt. According to Jake, "A lot of people thought that Felt had relocated to Europe after the acquisition even though we are and always have been based in California. We've been implementing a lot of initiatives to correct this misunderstanding. One of these initiatives has been to increase our investment in domestic racing and shout loud and proud that we're a California-based company."
Felt's marketing program also harkens back to the old auto racing adage "race on Sunday, sell on Monday." One of the stated goals in the Rossignol Group's acquisition of Felt was to increase the number of bikes sold in North America and around the world. To reach that goal, sponsoring cycling teams is a must. Jake said, "When we were sponsoring a fewer number of teams these last few years and especially when we were in limbo between sponsoring the Hincapie team and where we are now, we had a lot of bike shops and distributors telling us, 'If you're not present in the peloton, we're not getting people coming asking for your bikes.' When our sponsored teams are getting coverage in the media, it makes potential riders start asking about Felt. Customers want to buy bikes that they see competing against and beating the best the cycling industry has to offer."
It's a strategy that just makes sense for Felt whose philosophy has always been to design their bikes hand in hand with athletes. "Everything we do is because of racing, it's in our veins," Jake says. "We take our athlete's feedback to heart and try to continually push the envelope in what we're doing. We put in a lot of time and analysis with every bike we design, and it's all done in-house at Felt. We don't outsource anything in the design department. Once we've produced a prototype frame, we'll put our athletes on it to get rider feedback right away. Then it's back to the drawing board to make improvements."
"Whether someone is lining up at the National Championships or just getting ready to ride to work, it's important that they can have confidence that their bike has been tested, tested, and tested again at the highest level. Unlike what you see with some companies, Felt doesn't do custom lay ups for athletes. Everything that is developed and raced by our athletes can be bought in stores. We want all riders to know that when they're at the start line that they're on a product that they can be confident in and a product that will help them reach their dreams."
With such lofty goals for sponsorship, Jake and Felt take every marketing decision seriously. According to Jake, "The biggest reason that we sponsor teams is because they come to us and they want to ride our product. I don't believe in going out and paying the most money to sponsor a team; we're a small company, that wouldn't be realistic. We really want teams to approach us and tell us why they want to ride our bike. We really need people who truly believe in our product."
Unsurprisingly, Felt's current relationship with Rally UHC Cycling developed this way. At the end of last year, Rally UHC's longtime bike sponsor, Diamondback, stepped away from road cycling to concentrate on their off-road bikes. The team's owner, Charles Aaron, approached Felt about Rally UHC riding Felt's bikes in 2019. Having been out of the Pro Continental scene for a little while, Jake was thrilled to align Felt with one of the most respected teams in the peloton. With an audible smile, Jake also noted that "With Rally UHC being an American team with a North American roster, it's a great way for us to show the world that we're an American company."
If media headlines are any indication, the investment is paying off as the Rally UHC men's team has continued the strong, upward trajectory that defined their 2018 season. The highlight of the season so far has been 21-year-old phenom Brandon McNulty winning a stage and the overall at the Giro di Sicilia while racing against a strong field which included World Tour team UAE Team Emirates and European Pro Continental stalwarts such as Israel Cycling Academy, Wanty-Gobert, Bardiani-CSF, and Neri Sottoli–Selle Italia–KTM. This breakthrough win has also been supplemented by the team taking major stage wins at Grand Prix Cycliste de Saguenay and the King of the Mountains jersey at the Tour of Luxemburg. With only half the season under their belts, it's hard to say what Rally UHC has in-store for the rest of 2019!
Rally UHC's women's team has brought equally impressive exposure to Felt thanks to the most stacked squad in North America. Thanks to Rally UHC's triumvirate of young guns, Felt's white and orange bikes have been winning coast to coast and at Athens Twilight Criterium (Summer Moak), Redlands Bicycle Classic (Megan Jastrab), and USA Crit Nationals (Emma White). And even though media-savvy, fan-favorites like Sara Bergen and Erica Carney (Allar) haven't been able to seal the deal with the major pro wins their skills deserve, they have certainly drawn the eye and sparked the imagination of countless cycling fans to imagine themselves on a Felt FR road bike.
Of course, Rally UHC isn't the only women's team that Felt is working with! In fact, unlike some bike brands which have been leery of promoting women's cycling, Felt has been all in since the beginning. According to Jake, "Felt's first sponsored athlete was 24-time Ironman winner Paula Newby Fraser and Felt has invested in women heavily ever since. Women do an excellent job not only promoting the bike, but also providing strong feedback on the bike too. Female cyclists are a fast-growing market in the USA, so we love the fact that we are able to support women and propel our products through them."
Chloe Dygert Owen racing hard on her time trial bike
The Felt-sponsored rider that has probably garnered the most attention this season has been Chloe Dygert Owen. Although Chloe's track racing palmarès are well-known as an Olympian, world champion, and world record holder, the 2019 season has been a break-out year for her on the road. From the start of the season, Chloe has proven herself to be a triple threat able to win time trials, sprints, and stage races. Having spent her entire pro career riding Felts, Jake Duehring is no doubt hoping that he has a franchise rider on his hands. "Chloe is just a phenomenal athlete," Jake adds. "We've been lucky to have her as a member of the Felt family. She isn't only amazing for the brand, she genuinely and truly loves the product. And that's not just me wearing my Felt hat. If you approach her and talk to her about her bike, she'll tell you all about it. To have someone at her level representing our brand is amazing. She's a superstar, the Michael Jordan of women's cycling for sure."
Reminiscing on Felt's special relationship with Chloe, Jake says, "We were fortunate to be able to connect with Chloe so early in her career; a lot of it came down to being at the right place at the right time. We've been working with Sho-Air Twenty20 coming up on nine years now. Chloe joined that program and got onto our bikes through Nicola Cranmer. And since we've been sponsoring the USA Cycling's women's track team since 2012 we've been able to work with her there too. We've been very lucky to have a talent like her racing for us in both programs."
The women of Gray Goat Mobile/Bullseye Total Media - Photo by Bicycle Racing Pictures/USA CRITS
As special and inspiring as Felt's programs are with the top athletes in the world, what might be the most impressive thing about the company is Felt's commitment to smaller elite amateur programs and its dedication to helping develop the next generation of World Tour riders. A prime example of this would be the Gray Goat Mobile/Bullseye Total Media team that is racing in USA CRITS this year. Associated with Gray Goat Bicycle Co., a series of bike shops in the Indianapolis metro, the team has been a dominant force in the Midwest for years and is looking to increase its profile on the national stage. "We love sponsoring teams that are associated with a shop because it drives business into that shop," Jake says. "Basically, all the riders that ride on that team are not only promoting the brand, they're also promoting the shop that they're riding for. Because they're a crit team traveling all over the Midwest, they get a lot of coverage too. Having a localized team definitely increases sales in the region. It is a great grassroots marketing program."
A Piedmont rider taking advantage of the college's relationship with Felt - Photo by Gadako Photography
The last partnership that I discussed with Jake is probably the most innovative of them all. A few years ago, when cycling legend Jame Carney was setting up a new collegiate cycling program at Piedmont College in Demorest, Georgia, Jame had big plans for rapidly growing the college into a cycling powerhouse. Part of this plan was to increase the ease of access to the sport. Since the average college student doesn't have access to a high-end race bike, collegiate cycling program's recruitment pools can be dramatically narrowed. To counteract this, Jame partnered with Felt to provide the college with an entire fleet of Felt bicycles at rock-bottom prices that can be loaned to the program's athletes. According to Jake, "The fleet of Felt bikes allows Jame to go out and recruit athletes from different sports without having to invest the athlete's personal money into a bike. A lot of talented collegiate athletes who don't have a bike or have never raced a bike can accomplish a lot if they're just given the opportunity. I think that Jame Carney's strategy is one of the smartest things that he can do. Since cycling is so low impact, athletes who blow out their shoulders or have had other major injuries are able to get on the bike and perform extremely well. Now that Piedmont has proven that their model works, I'm sure that we'll be seeing more colleges adopting similar programs soon."
With such a diverse portfolio of athletes racing Felt's bikes this year, I think that we'll be seeing a lot more of Felt's bikes riding America's backroads and bike trails soon. But with one of the largest domestic sponsorship programs in recent memory, fans have to be wondering what's next for Felt. With a laugh, Jake told me, "The goal of the brand is to be more recognized, not just in North America, but globally too. Historically, we kind of let our products speak for themselves and we didn't really push marketing as much as we should have. Now we're focused on telling the story about what makes our bikes and our athletes so special and really grow the brand so that when people think about a bike, Felt pops into their head. We're going to keep our foot on the gas, that's for sure!"

redpajama_set_name: RedPajamaCommonCrawl


That's the title, and then some. Let's not worry about past circumstance since that's more work to catch up on, but let's instead just focus on where we are currently at the moment. Currently, I'm knitting the Star-crossed slouchy beret, and working on Rosamund's cardigan. Pip ripped apart my notes with the rows and pattern area that I was currently at, but hey, I'll get around to figuring that out. This is just a little pick-me-up blogging. Totally can't believe it's November. Time for the big boys birthdays. So ready for the holidays... yes I am. Slightly timid as I've learned to be with life now, but yes, ready and excited.


text:
DARPA awards military research contracts to develop terahertz circuit technology
ARLINGTON, Va., 5 April 2009. Scientists in the U.S. Defense Advanced Research Projects Agency (DARPA) in Arlington, Va., are looking to two U.S. defense companies to develop terahertz integrated circuit technology for military applications in imaging, radar, terahertz spectroscopy, and communications.
By John Keller
ARLINGTON, Va., 5 April 2009. Scientists in the U.S. Defense Advanced Research Projects Agency (DARPA) in Arlington, Va., are looking to two U.S. defense companies to develop terahertz integrated circuit technology for military applications in advanced military imaging technology, radar technology, terahertz spectroscopy for chemical warfare detection, and military communications.
DARPA awarded three defense terahertz technology research contracts April 3 to two divisions of Northrop Grumman Corp., as well as to Science Applications International Corporation (SAIC) in San Diego to make revolutionary advances in developing electronic devices and integrated circuits that operate at terahertz frequencies.
The Northrop Grumman Electronic Systems segment in Linthicum, Md., won an $8.9 million contract, SAIC won an $11.6 million contract, and the Northrop Grumman Space and Mission Systems segment in Redondo Beach, Calif., won a $37.3 million contract.
The sub-millimeter wave (sub-MMW) frequency band between 0.3 to 3 terahertz historically has been extremely difficult because designers lack the means to generate, detect, process, and radiate radio-frequency (RF) signals in these frequencies, DARPA officials explain.
Military and aerospace applications that operate at terahertz frequencies need greatly improved terahertz transmitter and receiver technologies to be effective. That is where Northrop Grumman and SAIC experts come in.
For transmitters, DARPA primarily wants to develop higher power sources and amplifiers -- with acceptable wall-plug efficiency, instantaneous bandwidth, and gain -- than are available today.
DARPA experts say they have an opportunity improve noise figure and phase noise characteristics in future terahertz RF applications. Signal-to-noise ratio improvements of 70 decibels or more might be possible with spectral filtering and phase coherent processing techniques such as using coherent heterodyne processing that exploits the relative phases of transmit and receive signals.
A big drawback to terahertz electronics has been the lack of high-density integrated circuit technology. Achieving the level of integration necessary to enable practical terahertz systems, such as arrays, will require SAIC and Northrop Grumman to come up with methods for integrating devices into compact circuits.
Company scientists also must develop low-loss interconnects between circuit elements, which are essential for achieving acceptable performance.
Northrop Grumman and SAIC scientists will develop technologies for high-performance electronic circuits that operate at frequencies higher than 1.0 terahertz. These technologies will involve terahertz monolithic integrated circuits; terahertz inter-element interconnects; terahertz circuit integration; terahertz test circuit; and terahertz metrology.
Company scientists also will develop terahertz high power amplifier (HPA) modules, including terahertz power amplifiers; compact terahertz HPA module; and terahertz metrology.
In charge of this project is the DARPA Microsystems Technology Office (MTO). Supervising the program will be DARPA Program Manager Mark Rosker, who can be reached by e-mail at mrosker@darpa.mil, or by phone at 571-218-4507.
For more information contact the DARPA Microsystems Technology Office online at www.darpa.mil.
More in Defense Executive
Dell to provide trusted computing for Air Force networks
Army eyes powered exoskeletons for today's warfighting
Navy chooses L-3 to integrate COTS long-haul communications
Wanted: companies to assemble space avionics computer
Wanted: revolutionary undersea communications networks
Trusted computing eyed for microelectronics manufacturing
Wanted: high-resolution IR sensors for night vision driving
Navy chooses Ultralife handheld radio battery chargers
Navy eyes military cellphones and tactical cloud computing
Airbus leads Boeing in Paris Air Show aircraft orders
Vector Atomic to design gyroscope for hypersonic weapons
L-3 sees military electro-optics business booming
DARPA eyes gamma ray generator for test & measurement


An introduction to the tabletop roleplaying game Dungeons & Dragons. Learn a brief history of the game that will generate interest and help new players better understand the game. Leave the session with the skills to either play or run a game. Presented by Alex Noreen and Abigail Blome.
Created by Evanced Sync on Feb 18th, 2019 @ 2:50 PM.


text:
package org.apache.reef.vortex.driver;

import org.apache.reef.util.Optional;
import org.apache.reef.vortex.api.FutureCallback;
import org.apache.reef.vortex.api.VortexFunction;
import org.apache.reef.vortex.api.VortexFuture;
import org.junit.Test;

import java.util.*;
import java.util.concurrent.CountDownLatch;
import java.util.concurrent.atomic.AtomicBoolean;

import static org.junit.Assert.*;

/**
 * Test whether DefaultVortexMaster correctly handles (simulated) events.
 */
public class DefaultVortexMasterTest {
  private TestUtil testUtil = new TestUtil();

  /**
   * Test handling of single tasklet execution without failure.
   */
  @Test(timeout = 10000)
  public void testSingleTaskletNoFailure() throws Exception {
    final VortexFunction vortexFunction = testUtil.newIntegerFunction();
    final VortexWorkerManager vortexWorkerManager1 = testUtil.newWorker();
    final RunningWorkers runningWorkers = new RunningWorkers(new RandomSchedulingPolicy());
    final PendingTasklets pendingTasklets = new PendingTasklets();
    final DefaultVortexMaster vortexMaster = new DefaultVortexMaster(runningWorkers, pendingTasklets, 5);

    final AtomicBoolean callbackReceived = new AtomicBoolean(false);
    final CountDownLatch latch = new CountDownLatch(1);

    vortexMaster.workerAllocated(vortexWorkerManager1);

    final FutureCallback<Integer> testCallbackHandler = new FutureCallback<Integer>() {
      @Override
      public void onSuccess(final Integer integer) {
        callbackReceived.set(true);
        latch.countDown();
      }

      @Override
      public void onFailure(final Throwable throwable) {
        throw new RuntimeException("Did not expect exception in test.", throwable);
      }
    };

    final VortexFuture future = vortexMaster.enqueueTasklet(vortexFunction, null, Optional.of(testCallbackHandler));

    final ArrayList<Integer> taskletIds = launchTasklets(runningWorkers, pendingTasklets, 1);
    for (final int taskletId : taskletIds) {
      vortexMaster.taskletCompleted(vortexWorkerManager1.getId(), taskletId, null);
    }

    assertTrue("The VortexFuture should be done", future.isDone());
    latch.await();
    assertTrue("Callback should have been received", callbackReceived.get());
  }

  /**
   * Test handling of single tasklet execution with a failure.
   */
  @Test(timeout = 10000)
  public void testSingleTaskletFailure() throws Exception {
    final VortexFunction vortexFunction = testUtil.newFunction();
    final VortexWorkerManager vortexWorkerManager1 = testUtil.newWorker();
    final VortexWorkerManager vortexWorkerManager2 = testUtil.newWorker();
    final RunningWorkers runningWorkers = new RunningWorkers(new RandomSchedulingPolicy());
    final PendingTasklets pendingTasklets = new PendingTasklets();
    final DefaultVortexMaster vortexMaster = new DefaultVortexMaster(runningWorkers, pendingTasklets, 5);

    // Allocate worker & tasklet and schedule
    vortexMaster.workerAllocated(vortexWorkerManager1);
    final VortexFuture future = vortexMaster.enqueueTasklet(vortexFunction, null,
        Optional.<FutureCallback<Integer>>empty());
    final ArrayList<Integer> taskletIds1 = launchTasklets(runningWorkers, pendingTasklets, 1);

    // Preemption!
    vortexMaster.workerPreempted(vortexWorkerManager1.getId());
    assertFalse("The VortexFuture should not be done", future.isDone());

    // New resource allocation and scheduling
    vortexMaster.workerAllocated(vortexWorkerManager2);
    final ArrayList<Integer> taskletIds2 = launchTasklets(runningWorkers, pendingTasklets, 1);
    assertEquals("Both lists need to contain the same single tasklet id", taskletIds1, taskletIds2);

    // Completed?
    for (final int taskletId : taskletIds2) {
      vortexMaster.taskletCompleted(vortexWorkerManager2.getId(), taskletId, null);
    }
    assertTrue("The VortexFuture should be done", future.isDone());
  }

  /**
   * Test handling of multiple tasklet execution with failures.
   */
  @Test(timeout = 10000)
  public void testMultipleTaskletsFailure() throws Exception {
    // The tasklets that need to be executed
    final ArrayList<VortexFuture> vortexFutures = new ArrayList<>();
    final RunningWorkers runningWorkers = new RunningWorkers(new RandomSchedulingPolicy());
    final PendingTasklets pendingTasklets = new PendingTasklets();
    final DefaultVortexMaster vortexMaster = new DefaultVortexMaster(runningWorkers, pendingTasklets, 5);

    // Allocate iniital evaluators (will all be preempted later...)
    final List<VortexWorkerManager> initialWorkers = new ArrayList<>();
    final int numOfWorkers = 100;
    for (int i = 0; i < numOfWorkers; i++) {
      final VortexWorkerManager vortexWorkerManager = testUtil.newWorker();
      initialWorkers.add(vortexWorkerManager);
      vortexMaster.workerAllocated(vortexWorkerManager);
    }

    // Schedule tasklets
    final int numOfTasklets = 100;
    for (int i = 0; i < numOfTasklets; i++) {
      vortexFutures.add(vortexMaster.enqueueTasklet(testUtil.newFunction(), null,
          Optional.<FutureCallback<Integer>>empty()));
    }
    final ArrayList<Integer> taskletIds1 = launchTasklets(runningWorkers, pendingTasklets, numOfTasklets);

    // Preempt all evaluators
    for (int i = 0; i < numOfWorkers; i++) {
      vortexMaster.workerPreempted(initialWorkers.get(i).getId());
    }

    // Allocate new evaluators and reschedule
    for (int i = 0; i < numOfWorkers; i++) {
      vortexMaster.workerAllocated(testUtil.newWorker());
    }
    final ArrayList<Integer> taskletIds2 = launchTasklets(runningWorkers, pendingTasklets, numOfTasklets);
    assertEquals("Must contain same tasklet ids", new HashSet<>(taskletIds1), new HashSet<>(taskletIds2));

    // Completed?
    for (final int taskletId : taskletIds2) {
      final String workerId = runningWorkers.getWhereTaskletWasScheduledTo(taskletId);
      assertNotNull("The tasklet must have been scheduled", workerId);
      vortexMaster.taskletCompleted(workerId, taskletId, null);
    }
    for (final VortexFuture vortexFuture : vortexFutures) {
      assertTrue("The VortexFuture should be done", vortexFuture.isDone());
    }
  }

  /**
   * Test handling of single tasklet execution with a failure.
   */
  @Test(timeout = 10000)
  public void testTaskletThrowException() throws Exception {
    final VortexFunction vortexFunction = testUtil.newIntegerFunction();
    final VortexWorkerManager vortexWorkerManager1 = testUtil.newWorker();
    final RunningWorkers runningWorkers = new RunningWorkers(new RandomSchedulingPolicy());
    final PendingTasklets pendingTasklets = new PendingTasklets();
    final DefaultVortexMaster vortexMaster = new DefaultVortexMaster(runningWorkers, pendingTasklets, 5);

    final AtomicBoolean callbackReceived = new AtomicBoolean(false);
    final CountDownLatch latch = new CountDownLatch(1);

    vortexMaster.workerAllocated(vortexWorkerManager1);

    final FutureCallback<Integer> testCallbackHandler = new FutureCallback<Integer>() {
      @Override
      public void onSuccess(final Integer integer) {
        throw new RuntimeException("Did not expect success in test.");
      }

      @Override
      public void onFailure(final Throwable throwable) {
        callbackReceived.set(true);
        latch.countDown();
      }
    };

    final VortexFuture future = vortexMaster.enqueueTasklet(vortexFunction, null, Optional.of(testCallbackHandler));

    final ArrayList<Integer> taskletIds = launchTasklets(runningWorkers, pendingTasklets, 1);
    for (final int taskletId : taskletIds) {
      vortexMaster.taskletErrored(vortexWorkerManager1.getId(), taskletId, new RuntimeException("Test exception"));
    }

    assertTrue("The VortexFuture should be done", future.isDone());
    latch.await();
    assertTrue("Callback should have been received", callbackReceived.get());
  }

  /**
   * Launch specified number of tasklets as a substitute for PendingTaskletLauncher.
   * @return ids of launched tasklets
   */
  private ArrayList<Integer> launchTasklets(final RunningWorkers runningWorkers,
                                            final PendingTasklets pendingTasklets,
                                            final int numOfTasklets) throws InterruptedException {
    final ArrayList<Integer> taskletIds = new ArrayList<>();
    for (int i = 0; i < numOfTasklets; i++) {
      final Tasklet tasklet = pendingTasklets.takeFirst(); // blocks when no tasklet exists
      assertNotNull("Tasklet should exist in the pending queue", tasklet);
      runningWorkers.launchTasklet(tasklet); // blocks when no resource exists
      taskletIds.add(tasklet.getId());
    }
    return taskletIds;
  }
}

redpajama_set_name: RedPajamaGithub


← May I be a member of 'That Couple'?
I finally get to talk about this, now that our gag 'agreement' has been lifted.
I had the pleasure of being invited to a next-generation web scrum that was held, in all places, in Alaska during the solstice. We got to stay up all night, as the sun never set.
Further, a totally disconnected time was had by all: no cell phones, no Internet, no text messaging.
Instead, we had lots of whiteboards, opinions and arguments.
Between disagreements, we gathered wood for the fire, water for the longhouse tank and ate (and ate).
Oh: we adopted a moose.
Rather, she adopted us on her way to cooler ground.


For the first time in her career, freshman Madison Gallegos was awarded ASUN Player of the Week.
Despite the team falling 6-1 against #17 Miami, Gallegos won the lone singles match as she defeated Daniella Roldan 7-6(10), 7-5 at #3 singles for the Eagles.
This is her third dual match win of the season, as she won her last two matches against FAU and FIU and improved her overall record to 8-6 on the year.
This is the first weekly ASUN award given out this year. FGCU currently has a record of 1-2 with the lone win coming against the Owls as FGCU came back from a 3-0 deficit to get the win.
The Eagles will be back in action on Saturday, Feb. 23 at 11 A.M. when Middle Tennessee comes to Fort Myers.


text:
Sports broadcasters must be comfortable talking about climate change
In VIEWPOINT
David Garrido
Sky Sports News presenter David Garrido reflects on the climate change training he's undertaken, and stresses the importance of broadcasters keeping the issue alive in the minds of sports fans
Limiting the warming of the Earth's atmosphere to 1.5°c. Sounds easy, doesn't it? But imagine it's your body temperature. A rise like that could be the difference between you feeling fine and you feeling quite unwell.
This was one of the analogies that hit home during our Sky Sports News climate change training session. As a group, we went on to discuss the definitive proof of what is happening to our planet and why, and how devastating the impacts really are.
It's not like we haven't been warned – data shows us that carbon emissions have been rising steeply for a long time. Now is the time to act not just stem the tide, because the world can't wait.
Earlier this year Sky announced its ambition to be net-zero carbon by 2030, two decades ahead of government targets. Since then, Sky Sports has been analysing its impact on the industry and working hard to reduce our carbon footprint. At the start of the season, we announced that all of our Premier League and EFL fixtures would be albert certified and in Sky Sports News our favourite day of the year, Transfer Deadline Day, turned from yellow to green with its carbon neutral stamp of approval.
Though cutting the carbon emissions from our productions is crucial in achieving net-zero, we also know our responsibility to use our voice as a broadcaster that reaches millions every day. That's why Sky Sports has provided all on-screen and behind-the-screens staff with the opportunity to take part in climate change training. It's important that every member of the team feels comfortable reporting on the issue and communicating how and when it affects sport, like flooding in the UK washing out football, or how air pollution can decrease an athlete's performance.
It's encouraging that our attitude is also mirrored by others. Sports governing bodies, such as F1, are putting real strategies in place to achieve their sustainability goals, and those don't just come from departments who take care of corporate social responsibility. Taking it one step further is vital – this isn't just some CSR box-ticking exercise.
Brands and organisations are increasingly aware that younger, more vocal and more connected generations will hold them to account on how they do their business. If we are to achieve net-zero as a country, businesses are going to have to work together and that includes the sports industry.
Our industry has a powerful voice that is directly into customers' homes around the things they love. We have a responsibility to get the word out and keep climate issues on the agenda. We can continue to remind people of the impacts of climate change on sport but we should also highlight the beacons: Héctor Bellerín becoming a shareholder in environmentally-exemplary club Forest Green Rovers is a fantastic story that Sky Sports News should be telling to the masses, and hopefully, more of these instances will emerge in months and years to come.
The Sky Sports News climate change training was one of the most impactful sessions I've been to at Sky. It's made me not just consider the world we live in more closely but also double-down on making meaningful changes and living more sustainably.
Sky's own efforts on Transfer Deadline Day made it very clear to me what simple changes we can make in our own lives to help heal this planet, such as cutting back on travel and switching to renewable energy. We all need to make those changes now before time runs out.
David Garrido is a Sky Sports News presenter with more than 20 years' experience in British broadcasting
sustainability in sports
Building a pipeline of female sports leaders
Sport, climate change and acknowledging vulnerability
Science-based targets adoption points to encouraging future for sport
Real Betis' pioneering work can push football forward
Planetary health and human health: What Covid-19 can teach us about promoting sustainability
How partnerships between sport and science can accelerate a low-carbon future
PARTNERS, VIEWPOINT
Brian P. McCullough PhD
Riikka Rakic
Lisa Emelia Svensson
Our pick of the week's best stories and interviews delivered direct to your inbox


Card Match Duel is a challenging multiplayer game opening an amazing mission for you. In the game, you are supposed to join cool card match and use your skills to become an ultimate winner. Try to figure out how to conquer all challenges and difficulties, beat all the targets and improve your abilities The game is suitable for all players who love playing cards. So, no more hesitance now! You must join it and start your challenges. Wish you luck and have fun with it!


text:
Q: Entity Framework insert many to many record with existing parents I have 3 tables: Video, Course, and CourseVideo. I want to do an insert into CourseVideo.
The Video may or may not have an existing record, but when it does I want to use the existing record and NOT create a new record.
My code looks like this:
var video = db.Videos.SingleOrDefault(c => c.Link.Equals(link));

if(video == null)
{
    video = new Video { ... };
    db.Videos.Add(video);
    db.SaveChanges();
}

var course = db.Courses.Include("Videos").Single(c => c.ID == courseID);
course.Videos.Add(video);
db.SaveChanges();

This adds a record in the many-to-many table (CourseVideo) but it also creates a new record in the Video table.
How do I prevent the insert into the Video table if it already exists?

A: To prevent the insert into the Video table if it already exists, the added video must be in the context. You don't need to call savechanges() for the new video.

A: EF does not check if an entry exists in case of N:M relations by default.
You should put your course changes inside the if statements:
var video = db.Videos.SingleOrDefault(c => c.Link.Equals(link));

if(video == null)
{
    video = new Video { ... };
    db.Videos.Add(video);
    db.SaveChanges();
    var course = db.Courses.Include("Videos").Single(c => c.ID == courseID);
    course.Videos.Add(video);
    db.SaveChanges();
}

redpajama_set_name: RedPajamaStackExchange


210 Pantone colours to meet the demand for speciality colours. Keep up with the growing demand for speciality colours with the new Pantone Pastels Neons colour guide. When softness or subtlety is called for you can select from 154 soothing pastels, or to add pop and vibrancy to your designs specify one of a newly expanded range of 56 neons. Compatible with todays digital workflows the colours are arranged chromatically with ink mixing formulas provided on text weight paper, to match popular print specifications.
The Pantone Pastels and Neons chart also includes a free download of Pantone Clolour Manager Software, upon product registration.
Broad colour palette of 154 pastels and 56 neons.
Easy-to-use, portable fan deck format.Ink mixing formulas.
Coated and uncoated stocks together in one guide.


With SSK, is there a way to move an object regardless of where it's facing at... (eg. just move the obj to a vector even if it isn't facing the vector)?
There are a number of ways to move objects with the ssk.actions.* lib.
ssk.actions.move.at - Move at fixed rate along x and or y axis.
If you want to move with physics in a fixed direction at a fixed rate (not forward), you don't need SSK2 at all just use set.linearVelocity().
If you simply want to move something by a fixed amount, again you don't need SSK2. Just use obj:translate(x,y).
Note that the actions library only adds complex and non-existent features to the mix. If pure Corona can do it already, I did not add it.
Sorry I didn't elaborate on my question. I agree I don't need SSK2 just to move objects around.
What I actually meant was: I already have existing code in my game using SSK2 where some objects follow (chase) another object(s), using actions.movep.forward() in conjunction with actions.face(). Trying not to change much on the code, I was wondering if I could make a variation where those objects still chase their "targets" without facing them.
But yes, I could switch to pure Corona way of doing it otherwise.
You can do this, but there are a few steps.
I'll give this a going over tomorrow and post the code you need.
Thanks a lot Ed, when you have the time.
Awesome! Thanks a lot @Ed.


This beautiful full lace wig comes in 18 inches and it comes in 1b natural black color. IT DOES NOT COME COLORED. It can be parted any direction and styled as desired. The wig comes with clips and an adjustable strap inside. ONCE THE LACE IS CUT THIS WIG CAN NOT BE EXCHANGED OR RETURNED!!!


No one should have to go without a working HVAC system. The Fairfield team is here to help by providing heating and air conditioning repair to Canal Winchester, Carroll, and the surrounding Central OH area. Whether you're looking for routine maintenance or emergency repair, our team has the experience to help with any size project. We offer maintenance agreements to keep your system running at peak efficiency and our technicians can provide recommendations for keeping your home comfortable without running up high utility bills.


Hey babes! Here you will find home & gym workouts, health tips, fashion hauls / lookbooks, inspirational stuff, and just general videos on me and my life! I am excited to share my journey and knowledge with you all. You are not just a subscriber to me, but part of a community of beautiful women that will motivate each other and push each other to be the best possible versions of themselves.


text:
14. Sep 1998 at 0:00
Profit up at Priemyselná banka
From press reports of TASR and SITA
External contributor
In the first six months of 1998, Priemyselná banka, Košice, chalked up net profits of 18.5 million Sk, a surge of 44% over the same period last year. Priemyselná banka ranks thirteenth among Slovak banks in total assets. With a new branch set up in 1998, Priemyselná banka expended its network to 16 operations, while its nationwide staff rose by 30 people in the first six months to 483.
In the first half of the year, the bank gained about 2.25 billion Sk in assets (a 14.6% rise) to 17.7 billion Sk, overshooting its target by 10%. After a setback last year, the bank revved up stock investments to 3.5 billion Sk, apparently by pulling out some of its deposits in other banks. Virtually all of the asset growth was delivered by fresh loans to clients, which were up by 2.5 billion to nearly 9.9 billion Sk.
Early this year, the European Bank for Reconstruction and Development fetched a 20% stake in the bank by underwriting shares worth 282.5 million Sk. The raise took Priemyselná banka share capital to 1.4 billion Sk, cementing its position as Slovakia's eighth strongest bank in terms of capital.
Major portions of the bank are held by the Slovak Gas Industry (SPP - 12%), Slovakia's largest insurer Slovenská poisťovňa (10.2%), steel maker VSŽ Holding Košice (10%), Omnia Osmad Bratislava with nine percent, Slovak Power Plants with eight percent and Slovenská sporitľňa savings bank with 7.2%.


text:
Go to the main content Go to the main menu Go to the search bar Go to the footer
Exclusive Elements
Worktops and tables
Division systems
Fume extraction system
Waste sorting
Submit search keywords
Arc linea is one of the Brands of the Design Holding. Design Holding places ethics and integrity at the heart of our business conduct.
CODE OF ETHICS:
Foreword by Daniel Lalonde
Chief Executive Officer, Design Holding
I'm sometimes asked: what makes a brand valuable? Well, the value is rooted in the desirability of the products, the quality of its services, its level of innovation, the customers' loyalty and brand awareness.
But just as important is the brand's reputation, whether the brand keeps earning the trust of customers, employees, suppliers, and partners.
At Design Holding we pride ourselves on the beauty of our designs and the quality of our craftsmanship. In the same way we must take pride in our Code of Ethics.
Every single day, with every single action, we – you, me, all our colleagues – are ambassadors for each of our Brands. Through our behaviour we earn trust and define our reputation.
For me, this document is much more than a guideline for what to do (or not to do). I see our Code of Ethics as our North Star, our guide for how we can be our best and live by our values every day.
Let me be clear: earning trust does not happen in a one-off moment or by simply reading this document. It's a journey, supporting change and best practices, not just at Design Holding, but across our Industry.
Ethical behaviour has many dimensions. It's about being honest, fair and transparent. It extends to how we respect the environment, take on social responsibility, and support diversity and inclusion.
Remember: there's an inherent beauty not just in our design, but also in how we behave.
Design Holding attaches great importance to ensuring that its brands and their partners and employees share a set of common rules, practices and principles with respect to ethics, social responsibility and protection of the environment.
The Code of Ethics is also an integral part of the Organization, Management and Control Model adopted by Arc linea Arredamenti S.p.A. in compliance with Italian Legislative Decree 231/2001. Model pursuant to Italian Legislative Decree 231/2001
Download Organisation, Management, and Control Model
Contacts Contacts Contacts
Legal Legal Legal
© 2023 Arclinea Arredamenti S.p.A. – VAT no. 01275360244
Arc linea Arredamenti S.p.A. uses functional, analytical, profiling and marketing cookies (and similar technologies), placed by themselves and third parties, in order to measure the use of, optimise and further develop our website, as well as for (personalised) advertising purposes and to monitor and analyse your internet behaviour.
By clicking on "Allow all" you consent to the use of all the cookies.
By clicking on "Change information" you can accept or refuse cookies on the basis on your preferences and save your choices.
You can modify your options anytime. To know more refer to our Cookie Policy.
Change information


text:
Q: How to do a repeated measures analysis with dichotomous DVs and categorical IVs? I ran an experiment examining how 1st and 3rd graders responded to a series of questions about events. The responses to these questions were dichotomous-Yes/No. In my study, I have created 12 conditions per age group by crossing 3 factors- 1) source who caused the event in question (3 levels) 2) suggestion about source of event (2 levels) and 3) bizarreness of event (2 levels).  My questionnaire had 12 items, 1 from each condition.
So I have 12 binary (within-subject) responses to questions for each participant and 2 (between-subject) groups of participants.
I need to test whether there are main effects and interactions in the data.
If the DVs were continuous this would be a straightforward repeated measures, mixed model ANOVA.
I have been researching what analysis is best for the data and how to do it with little luck. A policy capturing approach was recommended to me previously but I have found little resources on how to do it and am uncertain if it is the best approach? I've read that there are corrections that can be made in logistic regression for overdispersion issues but was unsure if this was acceptable for repeated measures data. It seems that multilevel modeling may also be an option?
I typically use SPSS but have some experience with R. I have access to SAS and Stata and would be open to using these programs if they allowed me to do the necessary analysis. I have some experience doing logistic regression and multilevel modeling but not at this advanced of a level.
Any suggestions about what analysis might be best, what statistical software to use, and/or resources on how to do the analysis would be very welcome!

A: I ended up going a logistic regression with multilevel modeling in R using the glmer function. This allowed me to make participant a random effect accounting for the lack of independence of errors with the within-subjects factors. If you look up generalized linear mixed models you should find a lot of resources on the topic. Good luck!


The final day of the National Indoor Juvenile Championships saw 13 MSB athletes across three relay events and two long jumps events.
The day had been rescheduled due to the bad weather so it had been a long wait for the relay teams.
Up first was Finn Woodger in the U16B Long Jump. His first jump saw him go out past five metres just one centimetre behind his PB with a jump of 5.05. This jump got him into the final three jumps in seventh place. His final jump was a 2cm PB of 5.08 just 1cm off sixth place, seventh in Ireland was a great start to the day.
The relays are usually a great and exciting event with thrills and spills. The uneven relays in the morning were full of drama and the afternoon even age events proved even more dramatic.
The U14G (Aoife, Gara, Leila and Zoe) were the first MSB relay team to take to the track in the heat of the 4x200m. The Dublin champions ran a great heat in a time of 1:53.62 which was almost two seconds quicker than in the Dublin championship to qualify for the final as the second fastest team.
The U14B (Oisin, Louie, Ben and Sam) team knew it was going to be a tough ask to make it out of the 4x200m heat and in to the final. A very good run and set of changeovers saw them improve their Dublin Championship time by just shy of two seconds to 1:54.58 running even quicker than the Blackrock team that had beaten them to the Gold in the Dublins. Unfortunately, it was still not quick enough to make the final.
The U16B (Nkem, Finn, Scott and Calum) stormed their 4x200m heat to qualify for the final with the second fastest time with a PB run of 1:40.06.
The finals came round thick and fast and the U14G took to the track in the final of their relay. With the best teams running it was a tougher affair with more congestion around the changeovers. The girls ran a great race and claimed the first medal of the day taking third place and the Bronze medal in a new PB time of 1:53.56.
In the meantime, Nkem was involved in the U15B Long Jump. With his second jump he flew out to 5.32m - a big PB - putting him into second place. His third round jump of 5.25 meant he stayed in second place on countback going into the final three jumps. With neither Nkem or the third place athlete making any improvement in the final three jumps, Nkem claimed Silver and the second medal of the day for MSB in as many minutes.
The final race of the day was the U16B 4x200m. A brilliant run by the boys saw them cross the line in third place just a whisker off second in a new PB time of 1:39.46. Calum, running in the final leg, sensed an injury in the last 50m but still gave it his all down the finishing straight. Unfortunately, the team was disqualified due to a lane infringement. An appeal was unsuccessful and the decision did seem a harsh one as the boys did not gain from it or impede any other athlete and were 2.5 seconds ahead of fourth place. The boys were bitterly disappointed but they will learn from it and will be back.
So two medals (and almost one more) was a fantastic return from the day.
Special mention to Sinead D who came along as the U14G sub and supported her team-mates throughout the day.
So nine medals in total over the three days which is a brilliant return for MSB along with many other fantastic performances over many different events. Big thanks to all the parents, coaches and volunteer officials for making it all possible!


Our distinctive collection of exceptionally awesome cards would appease all your desires for those groovy, right and touchy cards. There is something or the other for everyone. We facilitate you to order wedding cards samples before ordering bulk.
Our scroll invitations/ Boxed Invitations offers beautifully crafted royal scroll invitations, scroll wedding cards and designer invitations made of handmade & velvet Paper. These scroll invitations comes in box packaging.
Indian Wedding Cards presents a splendid array of Hindu wedding cards. These Hindu wedding invitation cards are unique and captivating with their intricate work and carries unconventional blend of traditions and modern art.
As colourful as your imagination our Islamic Wedding Invitation cards are available in touching patterns. Our Muslim Nikaah Wedding cards, islamic nikaah cards or walima cards are blend of style and artistry.Check out our collection of invitations that suits your personality and taste.
Unique wedding cards presents a splendid array of indian wedding invitation cards. Our range of unique indian wedding cards includes Hindu wedding cards, Muslim wedding cards, Sikh wedding cards, Christian wedding cards, etc.
Exclusive Sikh Wedding Invitations and Punjabi Wedding invitation cards, these unique textures, attractive colours and unmatched design of Sikh Wedding Invitations have become mark of many Weddings around the world. Our Sikh Wedding Invitations are made from handmade silk papers other materials.
Make your bar & bat mitzvah ceremony a blissful event with our authentic bar & bat mitzvah ceremony cards and invitations.
If you're looking for wedding favors or favors for your engagement party, bridal shower favors or dinner party, we've got you covered! You will find thousands of wedding favors and ideas, wedding accessories and wedding party gifts, and party favors for all occasions.
The most happening and happy moments of Indian culture can be seen in a wedding ceremony, which is the most wonderful event in India and worldwide as well. There is also a very special wedding invitation card which is used to lay down as a Wedding invitation or wedding card, marriage cards, shaddi cards, lagan patrika, royal wedding invitations, majestic wedding invitations, classic designer wedding cards, farman scrolls, scroll invitations, wedding party invitations, walima nikkah marriage cards to invite our relatives and friends in wedding that is called as Wedding Invitation Cards. .
Choosing Wedding Cards is not as easy considering the variety card makers have in store. Indian Wedding Cards are made up of emotions and well decorative materials they contains Gods adorning the first page followed by the marriage date and venue details. Celebrate with Indian wedding Invitations your wedding moments, ask us to make the wedding as an unforgettable moments. With a wide range of traditional as well as contemporary Wedding Invitation designs to select from, we can cater to almost every aesthetic taste.
We guarantee safe & speedy delivery globally & that too at manufacturers cost. Search and browse through our collection of most exquisite and exclusive Indian wedding cards, unique Indian wedding cards, unique wedding invitations, designer scroll invitations, ethnic scroll invitations, party scroll invitations, scroll invitations, bat and bar mitzvah invitations, high end scrolls, anniversary invitations, birthday invitations, Cinderella theme invitations, unique scroll invitations, hard bound binding invitations, wedding scroll, Indian wedding scrolls, Indian scroll wedding cards, scroll wedding cards, designer scroll wedding cards, scroll wedding invitation cards, scroll wedding cards sample, scroll wedding cards India, scroll wedding program cards, scroll wedding cards catalog, cheap scroll wedding cards, scroll wedding invites, luxurious invitations for your or your family member's upcoming dream wedding.
Our site a showcase most beautiful designs of traditional as well trendy and modern Indian wedding invitation cards. Our collection offers unique designer Indian wedding invitations. Make your wedding special with choicest Indian marriage invitations. Give it a distinct beginning with awesome Indian invitations from India.


text:
Advisory | December 2009
The year 2009 was marked by many changes affecting estate planning and related areas on the local, national and international levels, against a backdrop of continuing uncertainty as to how—or if—the federal estate and gift tax applicable exclusion amounts and rates may change for 2010. The Trusts and Estates Practice at Katten Muchin Rosenman LLP is pleased to provide you with a summary of some of the most significant developments from the past year and expected future developments, along with recommendations for you to consider for year-end.
Where Will the Estate, Gift and GST Tax End Up in 2010?
If current law remains unchanged, in 2010 there will be no estate tax and no generation-skipping transfer ("GST") tax, so that you may leave an unlimited amount to anyone free from those tax regimes. Under current law, in 2011 the estate and GST taxes are scheduled to return, with only a $1 million applicable exclusion amount for each (indexed for inflation in the case of GST tax exemption). It is widely expected that this result will not be allowed to occur, yet here we are in December, with no new legislation to resolve the issue of where our transfer tax system will end up. As of this writing, however, Democratic leaders are preparing an estate tax bill that would permanently extend the current transfer tax law. The legislation is expected on the House floor shortly. At the same time, H.R. 3905 (the "Estate Tax Relief Act of 2009") was recently introduced. Under H.R. 3905, in each of the 10 years from 2010 through 2019, the estate tax applicable exclusion amount will increase by $150,000 while the top estate tax rate will decrease by 1%. The GST tax will track these changes. By 2019, the estate and GST exemptions will be $5 million and the estate and GST tax rates will be 35%. After 2019, the $5 million exemption would be indexed for inflation. H.R. 3905 does not reunify the estate and gift tax applicable exclusion amounts or allow a surviving spouse to use the estate tax applicable exclusion amount of the first spouse to die (i.e., "portability"). On November 18, the House Ways and Means Committee agreed to move forward with a one-year patch, maintaining the 45% rate and $3.5 million exemption for 2010. There was no timing announced for the consideration of this measure, except that it is to happen before Congress leaves for the year (although that remains to be seen).
As soon as Congress acts, we will provide you with an immediate update.
Federal Estate, Gift and GST Tax Exemptions
The estate tax exemption applicable exclusion amount increased from $2 million to $3.5 million per person in 2009—the single biggest increase ever. As mentioned above, if the law does not change, in 2010 only there will be no estate tax.
The GST tax exemption, which tracks the increase in the estate tax applicable exclusion amount, also increased to $3.5 million in 2009. In 2010 there will also be no GST tax, absent a change to current law.
The amount of lifetime gifts that may be made free from gift tax using the gift tax applicable exclusion amount (above and beyond the Annual Gift Tax Exclusion) remains frozen at $1 million even in 2010, absent a change to current law.
The top federal estate tax and GST tax rates remained at 45% for 2009. As stated above, current law calls for the estate tax and GST tax to be repealed in 2010, for that year only. In 2011 the estate tax and GST tax are to return, with a top rate for each of 55%.
While the estate tax and GST tax are scheduled to be repealed under current law, the gift tax will remain in place in 2010, with any gifts beyond the applicable exclusion amount and Annual Gift Tax Exclusion amounts subject to tax at the top individual income tax rate, which is currently 35%. Under current law, in 2011 the top gift tax rate will return to 55%, like the estate tax and GST tax rate.
The Obama Administration's Revenue Proposals
Although we do not yet have answers on the estate and gift tax system, earlier this year the administration made some revenue proposals for 2010 that were released by the Treasury Department in its "Greenbook." The Greenbook contained several proposals that are of interest in the estate planning arena.
• Require Consistency in Value for Transfer and Income Tax Purposes
This proposal would require that the income tax basis of property received from a decedent or donor must be equal to the estate tax value or the donor's basis.
The executor or donor would be required to report the necessary information to both the recipient and to the Internal Revenue Service. This reporting requirement could apply to annual exclusion gifts and to estates for which no estate tax return is required.
The proposal would be effective as of the date of enactment.
• Modify Rules on Valuation Discounts
The Greenbook proposal would significantly limit many valuation discounts that are used to leverage transfers when planning with family limited partnerships and family limited liability companies.
The proposal would apply to lifetime transfers and transfers at death after the date of enactment.
• Require Minimum 10-year Term for Grantor Retained Annuity Trusts (GRATs)
The Greenbook proposes to require at least a 10-year term for all GRATs. This would eliminate the use of short-term rolling GRATs.
The proposal would apply to GRATs created after the date of enactment.
Because none of the revenue proposals have yet became law, particularly if you are considering planning with a family entity or short-term GRAT, it is advisable to proceed immediately.
Focus on Foreign Accounts: IRS Voluntary Disclosure Program and 2009 Foreign Bank Account Reports ("FBARs")
Much of the focus of the IRS in 2009 was on the reporting and taxation of foreign accounts. On March 26, 2009, the IRS announced a voluntary disclosure program until September 23, 2009 (which was extended until October 15, 2009), under which U.S. persons could come forward to disclose previously unreported foreign accounts and thus limit the possibility of criminal prosecution for prior non-reporting. This program went hand-in-hand with the negotiations between the Justice Department and UBS. At the same time, the IRS had been taking a much stricter and more far-reaching position on the need to file FBARs in a number of circumstances that had never before been focused on, such as where an individual was one of two or more discretionary beneficiaries of a trust with foreign accounts. The IRS ultimately granted an additional extension until October 15, 2009, for filing late FBARs and an even longer additional extension until June 30, 2010, for anyone with a beneficial interest in, or signature authority over, a commingled foreign fund (e.g., a foreign hedge fund or private equity fund account).
Tax Information Exchange Agreements ("TIEAs")
Concurrent with the IRS becoming much more active in efforts to encourage the disclosure of foreign accounts held by U.S. persons, 2009 saw additional countries demonstrating their willingness to cooperate with the United States on tax matters. TIEAs were entered into with both Gibraltar and Monaco in 2009 and at the end of 2008 with Liechtenstein. In addition, the United States and Luxembourg signed a protocol in 2009 that amended their current income tax treaty to allow for more tax information exchange. The United States and Switzerland also signed a protocol in 2009 updating their current income tax treaty to allow for greater tax information exchange.
Guidance for Expatriates Under Section 877A
On October 15, the IRS issued Notice 2009-85, which provides detailed information as to the mechanics of the application of the Section 877A "mark-to-market" rules to those who expatriate.
Foreign Account Tax Compliance Act
As a further tool in its arsenal to clamp down on tax evasion, on October 27, the House Ways and Means Committee unveiled its Foreign Account Tax Compliance Act. The legislation provides the IRS with new administrative tools to detect offshore tax abuses. The legislation requires broad disclosure of foreign accounts and certain payments received.
Conversion to a Roth IRA
A significant change announced this year is that, starting in 2010, the existing $100,000 income test for converting a traditional IRA to a Roth IRA will no longer apply. This change offers unique planning opportunities to subject retirement assets to taxation at current income tax rates, which may be lower than rates in the future. In addition, once the accounts are converted, future growth will not be subject to any income tax going forward as long as you meet the qualification of a tax-free distribution. In order to qualify, you must have had a Roth IRA for more than five years and be over the age of 59½, disabled or deceased. Roth IRAs do not have required distributions at age 70 (unlike traditional IRAs), so the money can accumulate for a longer period of time. If you choose not to withdraw the funds, you may transfer your Roth IRA at death without income tax liability to the recipient, which may provide a significant benefit. For conversions that occur in 2010, half of the taxable converted amount may be taxed in 2010 and the other half taxed in 2011.
Planning in an Uncertain Economy and against Estate and Gift Tax Uncertainty
The country experienced continued economic difficulties in 2009. While the stock market made a significant recovery, asset values have remained significantly depressed, as have interest rates. While these changes have been unsettling, they create significant estate planning opportunities. Low interest rates and low asset values create a unique environment in which to transfer assets with little or no gift or estate tax consequences, because a number of techniques turn on assets outperforming the IRS's assumed rates of return. For example, if the IRS assumes that an asset will earn a return of 3.2% and you have assets that are significantly depressed in value, you may transfer the "spread" between the 3.2% assumed rate of return and the actual future increase in value to your children or others with minimal or no gift or estate tax cost. There are a number of estate planning techniques that become significantly more valuable with depressed stock prices and low interest rates: charitable lead annuity trusts, private annuities, sales to "defective" grantor trusts and GRATs. Two of the most frequently used techniques are summarized below.
GRATs
A GRAT provides you with a fixed annual amount (the "annuity") from the trust for a term of years (as short as two years). (Note the Obama administration's proposal, mentioned above, that all GRATs be for a duration of at least 10 years.) The annuity you retain may be equal to 100% of the amount you use to fund the GRAT, plus the IRS-assumed rate of return applicable to GRATs (which for gifts made in December 2009 is 3.2%).
Because you will retain the full value of the GRAT assets, according to the IRS's assumptions, if you survive the annuity term, the value of the GRAT assets in excess of your retained annuity amount will then pass to whomever you have named with no gift or estate tax, either outright or in further trust.
You would sell assets likely to appreciate in value to the trust in exchange for a commercially reasonable downpayment and a promissory note for the balance. From an income tax perspective, no taxable gain would be recognized on the sale of the property to the trust because the trust is a defective grantor trust, which makes this essentially a sale to yourself. For the same reason, the interest payments on the note would not be taxable to you or deductible by the trust.
If the value of the assets grows at a greater pace than the prevailing Applicable Federal Rate (which for sales in December 2009 is as low as .71%), as with a GRAT, the appreciation will pass free of gift and estate tax. An additional benefit is that this type of transaction allows you to transfer assets to your grandchildren free from GST tax.
Many clients have taken advantage of family limited partnerships (FLPs) (family limited liability companies, which are substantially similar, are also used, and are referred to herein also as FLPs). FLPs provide many advantages, such as protecting assets from creditors, consolidation of family-held entities with centralized management, and investment advantages as a result of investing a larger pool of assets. The value of assets held in an FLP may be substantially reduced by using lack of control and/or lack of marketability discounts. This reduction in value results in lower estate and gift tax liability.
Over the last decade, FLPs have come under heavy attack by the IRS, which has sought to disallow the discounts on FLP interests, and even to include the value of previously transferred interests. As a result, it has become crucial to understand and avoid the factual pitfalls illustrated in the many cases that are decided each year with regard to the valuation of FLP interests for estate tax purposes. In 2009, the IRS was more successful than not in challenging discounts. However, the few taxpayer wins were substantial and indicate that, with proper formation and administration, FLPs can continue to be successful planning vehicles, provided that the Obama administration's proposal to eliminate valuation discounts does not come to pass.
The IRS continued to succeed in eliminating FLP discounts where the taxpayer could not demonstrate a "significant, non-tax business reason" for creating the FLP. Examples of significant, non-tax business reasons that were upheld in this year's cases, however, include pooling assets to provide for central management (Estate of Murphy v. U.S., Case No. 07-CV-1013 (W.D. Ark. October 2, 2009)), protecting against the dissipation of family assets by spendthrift children (Estate of Murphy), continuing a specific investment philosophy developed by the patriarch of a family (Estate of Miller v. Commissioner T.C. Memo 2009-119), and protection of assets from depletion in divorce (Keller v. U.S., Civil Action No. V-02-62 (S.D. Tex. August 20, 2009)). It was also clear from this year's cases that documenting the significant, non-tax business reason for an FLP, at the time of the creation of the FLP, is key.
Another area in which the IRS continued to succeed this year in eliminating FLP discounts was related to the taxpayer's failure, after forming the FLP, to respect the corporate formalities of the FLP. For example, in a significant victory for the IRS (Estate of Jorgensen v. Commissioner, T.C. Memo 2009-66), the court cited the taxpayer's failure to maintain proper books and records or to hold formal meetings of the partners and keep minutes of such meetings as partial evidence of an FLP formed solely for tax (and not bona fide business) purposes. Thus, clients who have formed FLPs must continue to be careful to ensure that their FLPs are being properly administered and actively managed.
Finally, the IRS continues to succeed in eliminating FLP discounts where the taxpayer failed to maintain sufficient assets outside of the FLP in order to maintain his or her lifestyle without seeking additional funds from the FLP. In recent decisions, courts have held that the amount of assets left outside of the FLP also had to be sufficient to pay the client's estate taxes due on the assets he or she owned at the time of death (including those estate taxes attributable to the client's FLP interests). Last year, in a landmark decision (Estate of Mirowski v. Commissioner, T.C. Memo 2008-74), the Tax Court held that the payment of estate taxes should not have to be made from a source of funds outside of the FLP. Unfortunately, in 2009 two major cases (Estate of Jorgensen v. Commissioner, T.C. Memo 2009-66) held otherwise, making it unclear as to whether or not the payment of estate taxes from an FLP will result in unfavorable tax consequences. Thus, if possible, clients should try to retain sufficient assets outside of an FLP to cover both their living expenses and the eventual payment of estate taxes.
Consider the following before 2009 is over:
Make year-end IRA contributions.
Consider making charitable gifts before year-end to use deduction on 2009 income tax return.
Planning Ideas for 2010
As mentioned above, there is considerable uncertainty as to what the estate and gift tax regime will be in 2010. Our best prediction is that the current 2009 estate and gift tax system will be extended for at least one year. However, it is possible that no legislation will be passed and that there will be no estate and GST tax for at least part of 2010, and thereafter the estate and GST taxes may go back to 2001 levels (i.e., only $1 million of applicable exclusion). Less likely, we think, but also possible, is that H.R. 3905 or some variation that increases the estate tax exclusion amount will be passed.
Below are a number of estate tax planning ideas that you might consider in 2010, in addition to those set forth above.
A discounted and leveraged gift of a residence is possible using a qualified personal residence trust (QPRT). After the gift to the QPRT you can continue to reside in the residence until the QPRT ends, and even thereafter, if the property is leased back at fair market value from the new owners.
This planning is most effective when the value of the residence to be given is low and the IRS assumed rate of return is high. However, even though the IRS assumed rate of return is now low, housing prices have dropped across the country, which makes use of a QPRT beneficial. As a result, QPRT gifting is an important alternative to consider in 2010.
Many taxpayers owning certain kinds of appreciated real estate sell that property and "roll over" the gain, using Section 1031 of the IRC, into another property—using this "like kind exchange" to defer income taxes. However, the economy is such that taxpayers desiring to sell properties now are finding it harder to find properties to purchase to accomplish this rollover.
Consider Buy-Back of Appreciated Low Basis Assets from Grantor Trusts
Some clients sold or gave (through a GRAT) an asset that was expected to appreciate in value. The tax planning idea that motivated them was to pass that appreciation on to trusts for their children without gift or estate tax. The children's trust that ends up owning the asset typically has a very low basis, meaning that a significant capital gains tax will be due if the trust sells the appreciated asset.
The advantage is that, on your death, the purchased or reacquired asset will be included in your taxable estate and will receive a step-up in basis equal to fair market value. This means that the capital gains tax on sale of that asset is eliminated. The children benefit from the grantor trust's cash—and each dollar of cash has a dollar of basis—so truly the capital gain is eliminated forever.
Because interest rates are so low, many techniques involving use of intra-family loans should be considered, including the following:
Planning Idea to Protect against the Potential Loss of the $3.5 Million GST Tax Exemption
In order to avoid the loss of this year's $3.5 million of GST tax exemption if the law reverts to 2001 levels, you should consider the possibility of making lifetime gifts now. For married U.S. citizens, this can be achieved without paying gift tax. You would make a gift to your spouse of an amount equal to the unused portion of your current $3.5 million GST tax exemption before the end of this year in the form of a qualified terminable interest property (QTIP) trust. Your spouse will be the only beneficiary of this trust during his or her lifetime so that the trust will qualify for the unlimited marital gift deduction. The trust would be created before the end of 2009 but not funded until the very end of 2009 to allow time to see if Congress extends the $3.5 million GST tax exclusion into 2010. If the exclusion is not extended, the trust would be funded and treated as a QTIP. Your remaining GST exemption could then be allocated to the QTIP trust by making what is known as a "reverse QTIP election."
To allow for the most flexible planning, you could wait until October 15, 2010 (by going on extension), to file your gift tax return so that the choices as to what tax treatment to elect for the trust can be delayed as long as possible to allow Congress to act.
Discussed below are a number of state law changes that you might consider along with the federal tax planning ideas mentioned above.
As a reminder, as of January 1, 2010, California's law regarding the enforcement of "no contest clauses" will change significantly with the enactment of Senate Bill No. 1264. The change in the law will be partially retroactive, applying to all instruments, whenever executed, that became irrevocable on or after January 1, 2001. Most notably, (a) declaratory relief ("safe harbor") actions to determine whether or not a particular action will violate an instrument's no contest clause are no longer expressly provided for, and (b) in contrast to the current general enforceability of no contest clauses, as of 2010 they will be enforced only in relation to three specific classes of actions: (1) direct contests brought without probable cause; (2) property ownership claims (but only if expressly provided in the no contest clause); and (3) creditors' claims (but again, only if expressly provided in the no contest clause).
As part of an attempt to narrow the budget gap, the California legislature enacted Assembly Bill No. 17 (amending Sections 18663, 19025, 19136 and 19136.1 of the California Revenue and Taxation Code, and amending Section 13020 of the California Unemployment Insurance Code) to allow the State to collect income taxes more rapidly. Beginning November 1, 2009, the withholding rates in the wage tables increased by 10%. In addition, the flat rate that applies to supplemental wages (i.e., overtime, commissions, retroactive salary increases) was increased from 6% to 6.6% and the flat rate that applies to stock options and bonuses was increased from 9.3% to 10.23%, also effective as of November 1. Estimated tax payments were also accelerated and are now due in different proportions—for 2009, the quarterly payments were 30% in April, 30% in June, 20% in September and 20% in January, and for 2010 and beyond, the percentages are 30% in April, 40% in June, 0% in September and 30% in January. For taxpayers paying under the annualization method, the 2009 cumulative portions of the total tax must be paid by the first three installment dates (normally 22.5%, 45% and 67.6%) and are increased to 27%, 54%, and 72%. For 2010, the cumulative portions are 27%, 63% and 63%.
Estate/Gift Taxes
For deaths occurring and gifts made on or after January 1, 2010, new Connecticut legislation (1) increases, from $2 million to $3.5 million, the threshold for the value of an estate or gift subject to the estate and gift tax; (2) reduces marginal tax rates on estates and gifts by 25%; and (3) eliminates the tax "cliff," which provided that if an estate was over the tax threshold by even a penny, the entire estate was subject to estate tax.
The legislation also increases the flat income tax rate for trusts and estates from 5% to 6.5% on or after January 1, 2009.
An executor will now have less time to file an estate tax return because the law will make the filing deadline six (rather than nine) months after the date of death, starting with deaths on or after July 1, 2009.
Personal Income Tax (Individuals)
The marginal Connecticut personal income tax rate increased from 5% to 6.5% beginning on or after January 1, 2009, for the following:
Joint filers with taxable incomes over $1 million
Heads of household with taxable incomes over $800,000
Single filers and married individuals filing separately with taxable incomes over $500,000
Corporate Business Tax ("C" Corporations)
New legislations impose a 10% corporate tax surcharge for income years beginning in 2009, 2010 and 2011 for companies that have more than $100 million in annual gross revenues or file a unitary tax return for all of these years.
Planning for Illinois Estate Taxes
As of January 1, 2009, Illinois froze its estate tax exemption at $2 million while the federal estate tax exemption was increased to $3.5 million. This $1.5 million gap between the federal and Illinois exemption amounts created a situation where many estate plans that were initially designed to generate no estate tax upon the death of the first spouse now could potentially have a tax due to the State of Illinois of approximately $210,000 if the death of the first spouse occurs before 2010.
In September 2009, a new Illinois law was enacted which provides a planning opportunity that alleviates the Illinois estate tax problem while allowing the full utilization of the $3.5 million federal estate tax exemption. Specifically, the new law authorizes the creation of an Illinois-only QTIP marital deduction election to be made upon the first spouse's death. In many cases, the estate planning documents of Illinois residents would need to be modified slightly in order to permit the use of the Illinois-only QTIP trust.
For decedents dying in 2010, based on current law (which we believe may be changed), there is no Illinois estate tax. Due to budgetary shortfalls, however, the Illinois legislature will likely take action to ensure that the Illinois estate tax is not repealed in 2010.
One possibility is that the Illinois estate tax will be re-linked to the federal estate tax (which also likely will be changed to prevent a repeal in 2010) and the issue as to differing exemption amounts will cease to exist, thus eliminating the need for the state-only QTIP legislation. Another possibility is that Illinois would establish a separate estate tax that is not linked to the federal estate tax, in which case the Illinois-only QTIP legislation will be a valuable planning technique to maximize the use of estate tax exemptions (both federal and Illinois) and to minimize the estate taxes paid at the death of the first spouse.
Marriage Constraints on Trust Beneficiaries
In a recent decision (In re Estate of Feinberg, Docket No. 106982, September 24, 2009), the Illinois Supreme Court upheld a restriction in an exercise of a power of appointment that limited the disposition of trust assets to only those descendants who had not married outside of the Jewish faith.
In this case, the husband created a trust at his death for the benefit of his wife and then, upon the wife's death, to their descendants who had not married outside of the Jewish faith. However, the wife had the right to redirect the trust assets under her will; and, in fact, under her will she directed that, at her death, trust assets be given outright to those descendants who, as of the date of her death, had not married outside of the Jewish faith (in effect, reconfirming the restriction already contained in the trust). Based upon certain technicalities, the court upheld this restriction in the wife's will because the determination as to whether the descendants were married within or without the Jewish faith was ascertainable at the date of the wife's death and a descendant's inheritance was not subject to a subsequent forfeiture if, after the wife's death, a descendant married outside of the Jewish faith.
The court did not rule on the validity of the restriction that had originally been included in the trust created by the husband for the wife's benefit. Due to the technical nature of the court's holding, it is uncertain (especially because this case is so recent) as to the extent and scope of the court's holding.
Virtual Representation—Family Settlement Agreement
The virtual representation law under the Illinois Trusts and Trustees Act has historically allowed certain members of a family who have an interest in a trust to enter into a family settlement agreement regarding trust construction and administration issues that has the full force and effect of a court order, but without the time and expense of the court process. Effective January 1, 2010, the virtual representation law will be expanded to allow greater utilization of the family settlement agreement procedure with respect to trusts with minor beneficiaries and unborn contingent beneficiaries (who currently are unable to utilize the virtual representation law to resolve disputes through agreement).
Under the new virtual representation law, parties having substantially identical interests and who do not have a conflict of interest may represent and legally bind minor beneficiaries and unborn beneficiaries with contingent interests, thus expanding the availability of dispute resolution through agreement.
Will Depository
Effective January 1, 2010, the Secretary of State is authorized to act as a depository for orphan wills and trust documents. The new law allows an attorney to deposit a will/trust document, for which the whereabouts of the testator/grantor is unknown, with the Illinois Secretary of State, who will store and index the document for public record. The attorney depositing the will/trust document must first make a diligent search to locate the testator/grantor and must certify that he/she was unable to locate the testator/grantor.
Convenience Accounts
Effective January 1, 2010, the newly enacted Banking Convenience Account for Depositors Act permits banks to offer a new type of account that will serve as a convenience account. The purpose of the new law is to reduce the number of estate claims relating to traditional joint accounts where one of the parties was on the account for administrative convenience, but he/she also inherited the entire account when the funding party died.
With a traditional joint account, the legal presumption (which may be contested in a court proceeding) is that, upon the death of one joint owner, the remaining joint owner owns the account outright, even if the account was set up using the deceased contributing joint owner's assets and the purpose of the account was merely (for example) to enable the non-contributing joint owner to pay bills on behalf of the contributing joint owner). In these situations, the account may have been a mere convenience account and was not intended to be a windfall to the surviving joint owner. The new law allows the creation of a new type of account that permits the convenience of a joint account without creating a right of survivorship in the non-contributing joint owner.
The Act does not require banks to offer such accounts and the law is repealed five years after its effective date.
Do-Not-Resuscitate (DNR) Directives
Effective January 1, 2010, a new law amends the Health Care Surrogate Act with respect to do-not-resuscitate orders. Under the amended Act, (1) only one witness is required (as opposed to two) for a DNR order; (2) the witness must attest that the person executing the DNR had an opportunity to read the do-not-resuscitate form and that such person either executed the do-not-resuscitate form or acknowledged their signature in the presence of the witness; and (3) the term "DNR" was changed to "do-not-resuscitate."
Uniform Prudent Management of Institutional Funds
Effective June 30, 2009, the Uniform Prudent Management of Institutional Funds Act (replacing the Uniform Management of Institutional Funds Act), provides rules for expending assets from "endowments" that have been donated to charitable institutions and for investing funds held by those institutions. Among other things, the Act (1) establishes a "prudent person" care standard for financial decision-making by charitable organizations and (2) replaces the "historic dollar value" standard for expenditures by providing that a charitable institution "may appropriate for expenditure or accumulate so much of an endowment fund as the institution determines to be prudent for the uses, benefits, purposes and duration for which the endowment fund is established."
Notary Public—Cook County Residential Real Estate
Effective June 1, 2009, with certain important exceptions (e.g., funding one's own revocable trust), Illinois notaries public who notarize documents of conveyance of qualifying residential real estate in Cook County are required to create and provide for the recordkeeping of a "Notarial Record." The Notarial Record (a form of which is available on the Illinois Secretary of State's website) requires the inclusion of specific and detailed information regarding the transaction, as well as a fingerprint record. The law expires June 30, 2013.
Viatical Settlements Act of 2009
Effective July 1, 2010, the Illinois Viatical Settlements Act increases regulation over viatical settlement agreements (generally, an agreement for the sale of a life insurance policy by a policy owner before the policy matures) and stranger-owned life insurance (STOLI) agreements (generally, an "arrangement to initiate a life insurance policy for the benefit of a third party investor who, at the time of policy origination, has no insurable interest in the insured"). This new law, through disclosure obligations, supervision requirements and licensing/ethics standards, is intended to protect consumers, especially senior citizens, from unfair or deceptive practices.
Simultaneous Death
New York has adopted the 1993 Simultaneous Death Act, which provides that unless the governing instrument otherwise directs, for the purposes of any disposition that takes effect upon the death of an individual, anyone who fails to survive such individual by 120 hours (i.e., five days) will be deemed to have predeceased such individual.
New York State has made broad sweeping changes to its laws governing powers of attorney—instruments by which a principal can appoint an agent to conduct financial transactions on his or her behalf. These changes took effect on September 1, 2009, with respect to powers of attorney executed on or after that date. Powers of attorney executed before that date will remain valid, but will become subject to certain of the provisions in the new law expanding their use for benefits and health care purposes, providing enforcement procedures and establishing standards of care. Because of the unprecedented scope of this new legislation, it affects not only those who live in New York, but also anyone who executes a New York power of attorney in connection with the conduct of business in New York.
The law prescribes an entirely new statutory short form power of attorney, which presumptively survives the principal's incapacity and can be either currently effective or effective upon the occurrence of a future event. Unlike current law, it must be signed by both the principal and the agent, although not necessarily at the same time. Also unlike current law, the execution of a power of attorney will revoke all powers of attorney previously executed by the principal, unless he or she specifically provides otherwise. Powers of attorney may be used to make gifts, in accordance with a preexisting pattern of gifting, of up to $500 per year in the aggregate. All other gift-giving authority of any kind, including merely to change joint tenants or beneficiary designations, must be made in a separately executed "statutory major gifts rider." Powers of attorney may no longer be used to create, amend or revoke trusts. The statutory major gifts rider must be executed simultaneously with the execution of the short form power of attorney and must be both acknowledged in the same manner as a deed conveying real property and executed in the presence of two witnesses who are not potential gift recipients.
North Carolina repealed its gift tax in 2008, effective January 1, 2009.
18530_2009 Year-End Estate Planning Advisory


Shadow Economy and Corruption in the ASEAN: Complement or Substitute?
Why Is Sri Lanka a New Investment Darling in Asia?
This book offers a collection of studies on regional integration and the dynamic business environment in East Asia. The papers included, originally presented at the 2014 Asia Pacific Business Conference on "Free Trade Agreements and Regional Integration in East Asia," examine the challenges and dynamics in the increasingly integrated East Asian markets and outline a new paradigm for doing international business in the region. The papers address diverse areas related to regional integration, financial markets, investment, trade and capital flow, sustainability, accounting and auditing issues, exchange rates, strategies and the regional business environment. The book provides a valuable resource for practitioners, policy-makers and students who are interested in understanding the vibrant aspects of business in today's East Asia.


Emily Gray and Marius Havercampm shared their home with the rest of us in this months issue of Living etc. Quite a spectacular combination of raw material, rich fabrics, and muted colors. The newly renovated home is located in Amsterdam.


We have identified $250M of new sources of which we are presently pursuing.
The graph on the left shows new sources of revenue at maturity. The graph in the middle shows the sources of revenue already harvested to date. The graph on the right shows where we have already reinvested the new funds back into the university to improve student success, support greater research, enhance campus technology and capital infrastructure, and invest in faculty and staff.


text:
Editor's note: The crime news reported by the Southwest Chicago Post---taken directly from Chicago Police Department incident reports---is not by any means an exhaustive catalogue of all crime reported in the Chicago Lawn (8th) District. For example, it typically does not include news of crimes committed in the eastern sectors of the district---because the Southwest Chicago Post's coverage area is primarily the neighborhoods that border Midway Airport and secondarily because including the relatively large volume of crime news from elsewhere in the district would be a logistical challenge. We make this note to offer a little helpful perspective and remind everyone that while crime is definitely a concern in all parts of the district (as it always has been), crime remains relatively low overall in the western section of the district. May all of us work together diligently to keep it that way. May all of us also remember that a person charged with a crime is presumed innocent until proven guilty in a court of law.
Charge four with weapons crimes after chase ends in Clearing
Four men were charged with weapons-related crimes after they were arrested near 63rd and Austin at about 2:40 p.m. Wednesday, November 17.
A CPD spokesman said five men in a black Pontiac Grand Prix were spotted by an unmarked police unit near 61st and Mulligan. At least one of the occupants was seen firing a gun. The spokesman declined to say what the shooter's target was.
The vehicle then headed south on Mulligan-making its way to 65th Street, then east to Cicero, north to 63rd Street, then west. At one point, marked CPD units began following. The Pontiac sped up and just east of Austin sideswiped parked cars, as well as vehicles that were standing still in traffic.
That was captured on surveillance video and posted publicly on social media:
A CPD spokesman said five suspects bailed out of the Pontiac and fled on foot. Four were arrested after brief foot pursuits by CPD. One remains at large. Five weapons were recovered, police added.
Arrested were:
• Deangelo Hampton, 25, of the 5700 block of South Hoyne, was charged with one felony count of unlawful use of a weapon by a convicted felon.
According to public records, Hampton has been arrested four times by CPD since 2015 on such charges as possession of a controlled substance, aggravated discharge of a firearm and violating parole by having contact with street gang members.
According to the Illinois Department of Corrections, Hampton was sentenced to six years in prison in 2012 for burglary. He was released early and in 2016 was sentenced to six years in prison for aggravated discharge of a firearm. At the time of his arrest this month, he was out on parole.
• Martrieal Spencer, 23, of the 6400 block of South Claremont, was charged with one felony count of aggravated unlawful use of a weapon, as well as one felony count of possession of a stolen firearm.
• Tyrone Wilson, 23, of the 6700 block of South Chappel, was charged with one felony count of unlawful use of a weapon by a convicted felon.
According to the Illinois Department of Corrections, in 2017 Wilson was sentenced to seven years in prison for possession of a stolen vehicle. He was paroled in March 2021.
• Raymond Griffin, 23, of the 600 block of South Margaret Place, Joliet, was charged with one felony count of aggravated unlawful use of a weapon.
According to public records, Griffin was arrested by CPD in July 2021 near 63rd and Campbell and charged with battery.
According to the Cook County Department of Corrections, two of the four men are still in custody. Hampton is held on a $100,000 bond, and Wilson's bond was set at $50,000.
All four are due in court on Wednesday, Nov. 24.
The cases will undoubtedly be followed by the volunteer court watchers of the Chicago Lawn (8th) District Court Advocacy program. For information on joining that group, call (312) 747-8724, ask for the CAPS Office and then ask CAPS staff to put you in touch with the Court Advocates.
Update: Police Charge Teen With Murder in 'Azul' Case
Rats "Out of Control" Across SW Side
Richart Detective Agency Offers Experience, Expert...
Catalytic Converter Thieves Strike Clearing, Garfi...
Lions to Distribute Eyeglass Vouchers to the Needy...
Felon on Parole Charged With Attempted Murder in S...
Order Your Fasano Pies Now to Make Thanksgiving 20...