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1 estate and gift tax planning On January 1, 2013, Congress enacted ATRA. This law created certainty and provides for planning opportunities to reduce tax cost of transferring your assets to your beneficiaries.
2 EisnerAmper 2016 personal tax guide 84 ESTATE, GIFT AND GENERATION-SKIPPING TAXES Background The Economic Growth and Tax Relief Reconciliation Act of 2001 ( EGTRRA ) provided, among other provisions, a phased reduction in the maximum rate of estate and generation-skipping taxes during the years 2002 through 2009, elimination of these taxes for 2010, and a reinstatement of these taxes after 2010 at the tax rates (and with the exclusions) in effect in Almost everybody believed that Congress would act to either permanently repeal the estate and generation-skipping taxes or, more likely, enact a modified regime for these taxes to begin in 2010 (or earlier). These provisions allowed estates of married couples whose assets were $10 million or less to avoid federal transfer taxes in For 2012, an inflation adjustment made this $5.12 million per person ($10.24 million for a married couple). On January 1, 2013, the final compromise was reached and ATRA permanently extended and modified federal estate, gift, and generation-skipping tax provisions. For 2014 and 2015, due to inflation adjustment, the exclusion amount increased to $5.34 million (or $10.68 million per couple) and $5.43 million per person (or $10.86 million per couple), respectively. For 2016, the exclusion has been increased to $5.45 million per person or $10.9 million per couple. In December 2010, Congress enacted the 2010 Tax Relief Act a temporary, 2-year reprieve from the sunset provisions of EGTRRA. This Act extended and modified the federal estate, gift, and generation-skipping tax provisions through December 31, As a result of ATRA, the $5 million exclusion, adjusted for inflation, has been made permanent with a maximum tax rate of 40%. This rate was a compromise between 35% and 55% marginal tax rates of previously enacted estate and gift tax provisions. chart MAXIMUM GIFT, ESTATE, AND GST TAX RATES AND EXEMPTIONS 11 The following chart shows the rates and exemptions for the tax years 2010 through 2016 and thereafter: Maximum Rates Exemptions (Cumulative Tax-Free Transfers) State Tax Credit Year Gift, Estate and GST Tax Gift Estate GST 2010* 35% $1,000,000 $5,000,000 $5,000,000 NO % $5,000,000 $5,000,000 $5,000,000 NO % $5,120,000 $5,120,000 $5,120,000 NO % $5,250,000 $5,250,000 $5,250,000 NO % $5,340,000 $5,340,000 $5,340,000 NO % $5,430,000 $5,430,000 $5,430,000 NO 2016 and thereafter** 40% $5,450,000 $5,450,000 $5,450,000 NO *Unless carryover basis and no estate tax is chosen. **Adjusted for inflation for later years.
3 For estates in excess of exclusion amounts, there are still opportunities to decrease tax cost of transferring assets to beneficiaries. Where do you begin? Estate planning will help you to maximize the wealth that can be transferred to your beneficiaries. Here are some effective strategies that you should consider to reduce the eventual estate tax on your assets: Make annual gifts For 2015, the annual gift exclusion allows you to make tax-free gifts up to $14,000 per individual (or $28,000 if you are married). The annual gift exclusion remains at $14,000 for By making gifts annually to any number of your relatives or friends, you could end up transferring substantial amounts out of your estate without using any of your lifetime gift tax exclusion. tax tip 22 USE YOUR LIFETIME GIFT TAX EXCLUSION NOW You should consider using your lifetime gift tax exclusion immediately if you haven t already done so. Otherwise, the transferred assets may remain in your estate with all future income and appreciation thereon subject to estate tax, either at your death, or, if married, typically at your surviving spouse s death. As a result of ATRA, if you and your spouse have not yet used your exclusions, you can make gifts of $10.86 million in 2015 or $10.9 million in 2016 (in addition to the annual exclusion gifts of $14,000 to each donee from each of you). The benefit of utilizing your lifetime gift tax exclusion is as follows (assuming a 5% compounded annually after-tax growth rate): estate and gift tax planning 85 Use your lifetime exclusion Also consider utilizing your 2015 lifetime gift tax exclusion of $5.43 million (adjusted each year for inflation and for any exclusion previously utilized). If married, this gives you and your spouse the ability to transfer up to $10.86 million (adjusted annually for inflation) tax-free during your lifetimes. This is in addition to your annual gift exclusions mentioned previously. See Chart 11 for the rates and exemptions for 2010 through Also, see Tax Tip 22. Consider portability of the lifetime exclusion Prior to the 2010 Tax Relief Act, married couples had to do careful planning and maintain separately owned assets in order to exclude $7 million (each had a $3.5 million estate tax exclusion) of their assets from federal transfer taxes imposed on their estates after both died. Commencing in 2011, married couples could exclude $10 million ($10.86 million for 2015 and 10.9 million for 2016) of their assets from federal transfer taxes. This is accomplished by a concept known as portability. The executors of estates of decedents dying on or after January 1, 2011 may elect to transfer any unused exclusion to the surviving spouse. The amount received by the surviving spouse is called the Deceased Spousal Unused Exclusion ( DSUE ) amount. If the executor of the decedent s estate elects transfer, or portability, of the DSUE amount, the surviving spouse can apply the DSUE amount received from the estate of his or her last-deceased spouse against any tax liability arising from subsequent lifetime gifts and transfers at death. As an example, assume that one spouse dies in calendar year 2016 with a taxable estate of $8 million and leaves it all outright to the surviving spouse (who has $4 million of his or her own assets). No federal estate tax would be due from the estate of the first to die because the surviving spouse receives all of the assets and there is an unlimited marital deduction, and none of the deceased spouse s If you transfer $10.9 million in 2016, the $10.9 million will grow to $28,920,945 in 20 years, which will be available to your beneficiaries free of gift and estate taxes. If the appreciated assets pass to your beneficiaries through your estates, assuming you and your spouse will have a combined estate in excess of the estate tax exclusion at the time of your surviving spouse s death, the estate tax on the assets that you did not transfer during your lifetime may be as high as $7,208,378 ($28,920,945 less the $10.9 million exclusion still available at an assumed tax rate of 40%). Your beneficiaries will receive the net balance of $21,712,567, rather than the $28,920,945 had you transferred the assets now. $5.45 million exclusion would be used. If the deceased spouse s executor elects to transfer the unused $5.45 million, the surviving spouse will have a $10.9 million exclusion (disregarding the inflation indexing) from federal transfer taxes. If the surviving spouse has $12 million of assets on his or her death, only $1.1 million will be subject to the federal estate tax (assuming the surviving spouse dies prior to January 1, 2017). As a result of ATRA, portability has been made permanent. Although portability of the exclusion simplifies estate tax planning for many couples, there are still significant advantages to using the exclusion in the estate of the first spouse to die, which often necessitates the creation of a bypass trust. These include: Removal of future income and appreciation from transfer taxes. Protection of the assets from potential creditors. Preservation of the assets for children and grandchildren (e.g., in a situation where the surviving spouse remarries).
4 EisnerAmper 2016 personal tax guide 86 Make taxable gifts Although there is a reluctance to pay gift taxes, for those people who have used up their available exclusion and can afford to transfer additional assets, paying gift taxes will often increase the amount available for your beneficiaries. For example, assume that you have previously used your available exclusion amount and you have another $5 million that you wish to gift. If you have a large estate, assuming the 40% estate tax rate effective for 2016, your beneficiaries will only receive $3,000,000. However, if you make a net gift of $3,571,429, which is the $5 million amount less gift taxes of $1,428,571 ($3,571,429 at the 40% rate) and survive for 3 years, your beneficiaries will receive an extra $571,429 ($3,571,429 less $3,000,000). (This example ignores the time value of money.) This difference arises because the estate tax is tax inclusive, which means that the tax is on the amount of total assets and not the amount actually going to the heirs. Furthermore, if the grantor survives 3 years, the taxes are removed from his or her estate. Gifts to minors One of the common methods of making gifts to children and grandchildren under the age of 21 is to arrange for ownership of the assets to be held by an individual as custodian for the minor under a state s Uniform Transfers to Minors Act ( UTMA ). This type of ownership was previously under the Uniform Gifts to Minors Act ( UGMA ). Under the UTMA, the custodian is required to transfer the property to the minor upon the minor attaining age 21, or to the minor s estate upon the minor s death before age 21. However, it is possible for the custodianship to terminate at age 18 if the designation of ownership contains, in substance, the phrase until age 18. It is important to make sure that the person who gifts the property does not serve as a custodian under the UTMA for the minor with respect to that property. If the donor is serving as a custodian and dies before the UTMA status terminates (e.g., before the minor reaches the age of 21), the property held under the UTMA will be included in the donor s taxable estate for estate tax purposes. Fortunately, this result can be avoided with proper advance planning. For example, if a spouse transfers his or her property for the benefit of his or her child and his or her spouse serves as custodian under the UTMA, the property would not be included in the deceased spouse s taxable estate should he or she die before the UTMA status terminates. Other methods for transferring assets to minors (or for their benefit of) include: tax tip 23 TRANSFER APPRECIATION WITH A GRAT FREE OF GIFT TAXES You transfer securities in a company that has great potential to a 3-year grantor retained annuity trust ( GRAT ). The securities are currently valued at $1,000,000 (200,000 shares at $5 per share). As an example, based on a 2.0% IRS rate (for November 2015) you could set the annuity at % to zero out the remainder interest and pay no gift tax on the transfer. You would receive an annuity payment of $348,105 per year ($1,000,000 times %), totaling $1,044,315. Assume the stock appreciates to $8 per share at the end of the first year, $9 at the end of the second year, and $10 at the end of the third year. Since the GRAT does not hold any liquid assets, you will need to use the stock to pay your annuity, as follows: Shares transferred to GRAT 200,000 Shares used to pay annuities: Year 1 ($348,105 divided by $8 per share) (43,513) Year 2 ($348,105 divided by $9 per share) (38,678) Year 3 ($348,105 divided by $10 per share) (34,811) Shares remaining at the end of the GRAT s term 82,998 Value of shares transferred to beneficiaries ($10 per share) $ 829,980
5 Section 529 college savings accounts, Section 2503(c) trusts for the benefit of persons under 21 years of age, Life insurance trusts, Discretionary trusts, Direct payment of educational and medical expenses to the qualified educational institution or the medical provider, and Totten trust (pay-on-death) bank/securities accounts. 2.57% if the term is 9 years or longer (long-term). These rates are low by historical standards and provide an excellent opportunity to use loans to your beneficiaries as a technique for transferring wealth free of gift and estate taxes. However, you need to make sure that the loan is bona fide (i.e., you intend for it to be repaid) and properly documented. Note: Connecticut is the only state which imposes gift taxes. Use trusts and other family entities Entities and trusts that should be considered for transferring future appreciation out of your estate at minimal or no gift tax include: estate and gift tax planning 87 Pay medical and education costs You can directly pay unlimited tuition and medical expenses for any person free of gift taxes. This exclusion is in addition to the annual gift exclusion. Payments can include health insurance premiums and tuition for elementary school through graduate school. You must make these payments directly to the qualifying educational organization or medical provider. Use loans rather than gifts Lending money to your beneficiaries is a viable option to avoid current gift taxes or the use of your lifetime gift exclusion. You can then use your annual gift tax exclusion to enable your beneficiary to pay the interest due and/or part of the debt principal each year. For the month of November 2015, the minimum interest rates required by the Internal Revenue Service to be charged on loans with interest to be compounded annually, referred to as applicable federal rates (AFR), are: 0.49% if the term of the loan is 3 years or less (short-term). 1.59% if the term is more than 3 years and less than 9 years (mid-term). tax tip GRAT: A GRAT pays you an annuity at a fixed rate in exchange for the assets transferred to the GRAT. If the transferred assets appreciate in excess of the interest rate used by the IRS (2.0% in November 2015), the excess appreciation will pass tax-free to your beneficiaries. With the IRS rates relatively low, the GRAT is an attractive option (see Tax Tip 23). Family limited partnerships and LLCs: Family limited partnerships ( FLPs ) and family limited liability companies ( FLLCs ) can be very effective gift and estate tax planning vehicles (though not without some complications and risks). These entities allow you to transfer assets to your beneficiaries, typically at a discounted value, while you retain control of investment decisions and the timing and amount of distributions to the partners (typically family members) (see Tax Tip 24). Personal residence trust: This is a form of a GRIT (which is a grantor retained interest trust) that uses your principal residence as the asset contributed to the trust with your right to live in the house for a period of time as the annuity payment. Irrevocable life insurance trust ( ILIT ): An ILIT can remove life insurance proceeds from your estate, thereby transferring 24 THE ADVANTAGES OF AN FLP OR FLLC Let s assume in 2016 you and your spouse have not yet used any of your lifetime gift exclusions of $10.9 million ($5.45 million each). You can transfer assets valued at $15,571,429 to an FLP or FLLC, in addition to your annual exclusion gifts, free of gift taxes (based on the assumption that you can sustain a 30% minority and marketability discount on the value of the limited interests). How much will your beneficiaries receive? The value of their limited partnership interests could grow, free of gift or estate taxes, to $41,315,637 in 20 years from the initial amount of $15,571,429 using a 5% after-tax growth rate. By comparison, if the assets were left to accumulate in your estate, the estate tax could be as high as $12,166,255 (net of the $10.9 million exclusion assuming a maximum rate of 40%), leaving $29,149,382 to your beneficiaries. Thus, there is a potential savings of $12,166,255.
6 EisnerAmper 2016 personal tax guide 88 substantial wealth to your beneficiaries. However, payment of premiums and gift taxes on the premiums may reduce the tax benefits. Charitable trust: A charitable trust can help you diversify your portfolio and combine estate planning with your charitable desires. See the chapter on charitable contributions for a more detailed discussion. Bypass trust: This trust can help you divide your assets properly, so that the future income and appreciation on the assets in the bypass trust escape estate tax when the second spouse dies. However, in states that only allow an exclusion that is less than the federal exclusion, it may be appropriate to limit the amount going into a bypass trust. Utilize your generation-skipping transfer tax exemption If you transfer assets directly to your children and they eventually pass the assets down to their children, 2 levels of estate tax will be paid (assuming both estates are in excess of the exemption amounts). If you make transfers directly to your grandchildren, or for their eventual benefit, through a trust or other entity, or to other skip persons (individuals 2 or more generations lower than you), you will be subject to the GST tax (at a 40% estate tax rate under current law) in addition to gift or estate taxes. The GST exemption allows you to transfer up to $5.43 million free of the GST tax in 2015 (increasing to $5.45 million in 2016). If you have not yet used the full amount of your gift tax exemption, consider making gifts to your grandchildren (or to a trust for their benefit) up to the amount of your remaining GST tax exemptions, if you can afford to do so. There is no portability between spouses for the GST exemption. GRANTOR RETAINED ANNUITY TRUST When you create a GRAT, you (as a grantor) have made a gift equal to the fair market value of the assets transferred to the GRAT less the present value of the annuity payments you will receive from the trust during the trust s term. The annuity payments are calculated at the IRS prescribed rate so there is no gift tax on transfer to the GRAT ( zero-out GRAT) and theoretically no assets should be left at the end of the trust term. The success of the GRAT depends on the amount of income earned and appreciation on the assets during the GRAT term. Income and asset appreciation in excess of the IRS rate (for example 2.0% used for November 2015 transfers) will cover annuity payments during the term of the trust and remaining assets will pass to your beneficiaries gift tax-free (see Tax Tip 23). All income earned by the GRAT is taxable to you, so the trust s assets are not depleted by income taxes. Note: If you should die before the expiration of the GRAT s term, the assets would be brought back into your taxable estate, subject to certain limitations. FAMILY LIMITED PARTNERSHIPS AND LIMITED LIABILITY COMPANIES As Tax Tip 24 illustrates, FLPs or FLLCs can be very beneficial estate planning tools. You can contribute assets to such an entity in exchange for general partnership and limited partnership interests (or member interest if an FLLC). You and/or your spouse typically keep the general partner interest (or remain the managing member of a limited liability company). This interest allows you to retain management control of the investment and distribution decisions (though this control must be set up carefully). You would typically gift only the limited partnership interests, but not in excess of your available annual and lifetime exclusions, thereby avoiding gift tax. Because the limited interests are minority interests subject to lack of marketability and lack of control, the value of the gift can be discounted and the corresponding tax-free amount of the gift can be increased. You should obtain an appraisal to substantiate the discounted value. Care must be exercised to be sure that the control does not result in the FLP s entire assets being included in the grantor s estate. An even more effective way to use an FLP or FLLC is to create trusts to hold the limited partnership interests for your beneficiaries. These trusts can be grantor trusts for tax purposes, requiring you, as grantor, to include all of the income of the trust on your tax return. You pay all the taxes on the income earned by the FLP or FLLC, allowing the trust to grow tax-free. In effect, you are making an additional tax-free gift. Before doing this, you should make sure your financial position will allow you to continue paying all the income taxes even though you cannot take any cash distributions from the FLP or FLLC. Rather than gifting the limited partnership interests, another way to transfer the interests to your beneficiaries is to sell the interests to a grantor trust for their benefit. Since such a trust usually has limited funds to purchase the interests, the sale would be done on an installment basis (subject to a rule requiring the trust to be adequately capitalized). The installment payments that you are required to receive would come from distributions to the trust from the partnership, typically from the annual income. By using this grantor trust method, the trust can receive the income free of taxes, thereby increasing the annual cash to fund payment of the installment note.
7 While FLPs and FLLCs can be effective estate planning vehicles, they must be carefully structured, fully implemented substantially before death occurs, and have a bona fide, nontax purpose. In addition, the proper tax and accounting records should be maintained, income and gift tax returns should be carefully prepared and all transactions should conform to the legal documents. Unless these precautions are taken, the arrangement may not be upheld in the event of a challenge by the Internal Revenue Service. QUALIFIED PERSONAL RESIDENCE TRUST A qualified personal residence trust ( QPRT ) is a form of a GRIT that allows you to transfer your personal residence to a trust (typically for your children s benefit) even though you continue to live in the home during the trust s term (e.g., 10 years). You hold an income interest in the home based on the present value of your right to live there during the term of the trust. Gift tax applies to the fair market value of the house reduced by the retained income interest (as actuarially computed using IRS interest rates). The value of the house at the end of the QPRT s term will go to your beneficiaries free of additional gift or estate taxes. When the QPRT term expires, your children (or a trust for their benefit) will own the residence. They must charge you a fair market value rent to allow you to continue using the residence, and the rent you pay will decrease your taxable estate. If you do not intend to live in the home and your beneficiaries do not want to live there, the trust can sell the house and reinvest the funds in other investments. In either case, there is no additional gift tax when the QPRT terminates. However, the benefits are lost if you die before the QPRT term ends. LIFE INSURANCE Life insurance can serve an important function in your estate plan because it can provide your beneficiaries liquidity to pay estate taxes, especially if the value of your business (or other non-liquid assets) represents a significant portion of your estate. Life insurance can also provide immediate funds to help your family maintain their standard of living and for other purposes. But if the proceeds are left in your taxable estate, the federal estate tax could reduce the proceeds by as much as 40% for 2015 and beyond. To avoid this tax, you must ensure that the proceeds of your life insurance policies are not payable to either you or your spouse s estate, and that neither of you possess any incidence of ownership in the policy at death. A properly structured irrevocable life insurance trust (ILIT) can remove life insurance proceeds from your estate, if the trust is both the policy s owner and beneficiary. The trust can also provide income to your surviving spouse and principal to your children (or other beneficiaries) upon your spouse s death. In addition, the trustee can properly manage and invest the insurance proceeds for future growth. If you use any of the following funding methods, you can make the trust the owner of the insurance policy without being deemed to estate and gift tax planning 89 chart 2015 STATE ESTATE TAX RATES AND EXEMPTIONS 12 State Maximum Estate Tax Rate Maximum Gift Tax Rate Exemption New York 16% None $2,062,500/$3,125,000* New Jersey 16% None $675,000 Connecticut 12% 12% $2,000,000 Pennsylvania (a) None None (a) An inheritance tax of 4.5% is imposed on transfers to direct descendants and lineal heirs, 12% on transfers to siblings and 15% on other taxable transfers. *The exemption amount changed on April 1, 2015 and the new amount is applicable through March 31, The amount from April 1, 2016 through March 31, 2017will be $4,187,500. Note: California and Florida have no estate tax. In Florida, there may be a need to file other forms to remove the automatic Florida estate tax lien.
8 EisnerAmper 2016 personal tax guide 90 have any incidence of ownership: Gift sufficient funds to the trust so it can buy the insurance policy and pay all current and future premiums. Assign a current policy to the trust and gift future premiums. However, the transfer must be completed at least 3 years before your death to avoid inclusion in your taxable estate. Gift to the trust the annual premiums on a policy owned by the trust either by paying them directly or first depositing them in a trust account. Sale of the policy to the trust. Be careful of gift tax issues to the extent you gift funds to purchase the policy, pay premiums or transfer an existing policy that has value. You will only incur a gift tax if the amount exceeds the available annual exclusion and any remaining lifetime gift tax exemption. The government s position is that the annual exclusion is only available if the trust document includes a withdrawal (Crummey) power and the beneficiaries are notified in writing of their right of withdrawal. It is important to properly comply with this administrative requirement. Changes to estate taxes in New York On April 1, 2014, New York State passed new legislation known as the Budget Legislation with the new estate tax rates and estate exclusion amounts. The new estate tax provisions are in effect for decedents dying on or after April 1, Prior to this new legislation, New York estates above $1 million in assets were subject to New York estate taxes. Under the Budget Legislation, the estate exclusion amount will be gradually increased and by April 1, 2017 it will reach the 2013 federal estate tax exclusion of $5.25 million. After January 1, 2019 the basic exclusion amount will equal the federal exclusion amount and will be indexed for inflation in the same manner as the federal exclusion. Below are the basic exclusion amounts ( BEAs ) for decedents dying on or after the following dates: April 1, 2014 and before April 1, 2015: $2,062,500. April 1, 2015 and before April 1, 2016: $3,125,000. April 1, 2016 and before April 1, 2017: $4,187,500. April 1, 2017 and before Jan. 1, 2019: $5,250,000. There are some disadvantages to life insurance trusts, but they can be minimized with proper planning. There will be some additional costs: You will incur legal fees since a carefully drafted trust instrument is needed to satisfy specific rules, and there may be trustee commissions. Also, income tax returns may be required if the trust has assets generating taxable income. These are almost always grantor trusts. However, if the trust only holds the life insurance policy and you pay the annual premiums through gifts, income tax returns will generally not be required. If you have a life insurance policy that has been in force for at least 3 years, it may prove beneficial to review the policy to see if premiums can be lowered and/or the death benefit can be increased. It is sometimes possible to find a more favorable policy and obtain it in exchange for your old policy on a tax-free basis. STATE ESTATE TAX CONSIDERATIONS You should keep in mind that many states also impose an estate or inheritance tax on persons who are domiciled in the state or have property located in the state. Some of these states continue to impose their estate or inheritance tax even if there is no federal estate tax. Others (e.g., Florida) impose no such tax when there is no federal estate tax credit for taxes paid to a state. January 1, 2019 and beyond: federal exclusion amount indexed for inflation. Unfortunately, the above basic exclusion amounts start to phase out once the estate s taxable value exceeds the BEA in effect at that time. Furthermore, the estate s exclusion amount is fully phased out once the estate s taxable amount is over 105% of the current BEA. The new legislation also provides for inclusion of taxable gifts not otherwise included in the federal gross estate if the gift was made after March 31, 2014 and before January 1, 2019 and the gift was made within 3 years of the donor s death. Annual exclusion gifts do not get pulled back into the New York taxable estate. NEW LEGISLATION As a result of PATH, the gift tax will not apply to the transfer of money or other property to a tax-exempt organization described in IRC section 501(c)(4) (generally, social welfare organizations) or IRC section 501(c)(6) (generally, trade associations and business leagues).
9 NONTAX CONSIDERATIONS There are many non-tax reasons to review your estate plan and the related documents. It is advisable to periodically review your estate plan to make sure it is in conformity with your current wishes and the current state of the law. This review should include nontax considerations, such as: estate and gift tax planning 91 Who are your executors and trustees? Do you have a power-of-attorney and is it current? Is your health care proxy and/or living will current? Have you provided for long-term care for your spouse and yourself? Are the beneficiaries on your qualified plans and life insurance policies in accordance with your present desires? Does your estate plan include new children, grandchildren, etc.? Have you named appropriate guardians for your minor children should both parents be deceased while the children remain minors? Has anyone mentioned in your will died? Will your assets be preserved for your family in the case of a divorce? Do you have adequate creditor protections included in your planning? At what age do you want your children, grandchildren or other beneficiaries to have full access to inherited assets? Do you have a beneficiary with special needs that you want to provide for? Do you wish to leave a legacy to a charitable or educational organization? If there is a family business, are you satisfied with the beneficiaries who will receive that interest? Has a succession plan for the business been put into place? Do you need to equalize amongst your children where only children working in the business are receiving interests in the business?

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Jens Bergensten, a developer for Minecraft has recently tweeted an image, along with a tweet which says that a new, three block arm model for characters is coming up soon in an update.
In the update characters will feature slimmer arms of characters, with the arms breadth being of three blocks instead of the traditional four blocks.
Although it is not a major change, but it will add a new charm to the characters, and will give them a fresher look for the hardcore gamer, who will notice this change as quite a big one. It will also make the characters look more visually appealing.
Although, for those who still prefer the large, 4 blocked version of the arms, Minecraft has not forced this update and this is an option that they can choose via their profile. This feature, however, is still on a testing phase and is yet to be officially launched.
This update comes as a relief and a smell of fresh air for those who had been complaining about how bulked up the arms of the characters looked and how odd they seemed.
It is indeed good to know that the developers at minecraft have been listening to the fans and have been quick in responding towards their needs and complaints, by coming up with this three block arm model. It gives the characters a nicer and a fresher look, breaking the monotony in the process.
Since its release in 2011, minecraft has been one of the most popular games and the world of minecraft has witnessed over sixteen million copies of the game being sold on PC itself.
Minecraft has had a cult fan following and has seen huge success in terms of player participation and involvement.
When the game was launched, they had no one to promote it, and just by word of mouth publicity they managed to cross the one million sales mark in a month! Minecraft, since its inception and till date, has indeed been a great success story.

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How to Protect Your Renters’ Rights In San Diego
Legally, entail California landlords managing habitable rentals. If landlords aren't meeting requirements, tenants can relocate without notice, withhold rent, sue, and report the conditions to the state and local authorities.
There's a history of disrepair and disrespect promoted by landlords against renters. Not providing adequate heat, leaving elevators broken, letting mold and peeling paint infest rentals are all stories we've heard.
That's where DoNotPay comes in. When a landlord makes being comfortable in your space a hardship, we step in, providing everything needed to protect your rights.
Renters' Rights in California
Rent control guidelines, safety and health standards, and nuisance and noise regulations differ across jurisdictions. A good way to find out what's what is to search the web for San Diego tenant rights and review local government sites.
On the renter side, to maintain legal and comfortable relations with a landlord, you must follow standard practices.
- Keep the unit in a habitable and clean condition.
- Tenants must maintain sanitary and clean fixtures.
- Renters should perform regular maintenance and do small repairs.
- Follow agreed-up terms (no pets, no smoking, etc.)
- No activity that disturbs neighbors or tenants.
Reasons to Evict Tenants in San Diego
Tenants are usually asked to leave because of some form of bad behavior, such as:
- Habitual late payment or failure to pay rent
- Violation of the lease
- Property damage and no attempt by tenant to make repairs
- Consistent annoyance to other tenants
- Using space for illegal practices
- Holdover (refusal to leave once lease expires)
- Owner move-in (landlord chooses to turn the unit over to, say, a family member)
What Does the Eviction Process Look Like in California?
Eviction is never as simple as asking a tenant to get out. A landlord must adhere to state rules.
|Give Written Notice||In San Diego, landlords can attach notices to your front door or mail a copy via certified mail with a return receipt. The period to follow the request begins after the notice gets mailed or posted.|
|File a Lawsuit||The next step is the landlord following through on the warning and filing a complaint in court. For you, that means paperwork, waiting in lines, going before a judge, and paying lawyers.|
|Go to Court||You may go before a judge or arbitrator. The landlord presents evidence in their defense. You do the same. If the landlord wins, you must vacate. If you fail to move, the landlord can use local authorities, including the police, to get you out.|
DoNotPay can streamline the production on your behalf with its easy-to-use applications for everything from preparing standardized legal documents to filing your claim in court.
California Security Deposit Laws
After a tenancy is legally terminated, including leaving the property, the landlord must return your security deposit within 21 days. If this goal isn't met, the landlord must present the reasons in writing:
- Why any part or all of the deposit is being withheld;
- A list of itemized deductions;
- The remaining amount of the deposit; and
- Copies of any charges/deductions over $126 (unless the tenant waives right to this information).
How to Manage Renters' Rights San Diego On Your Own
Here are ways to fight for your renters' rights.
- Take the landlord to court.
- Renters can withhold rent if a landlord isn't holding up their end of the agreement. This includes refusing to make serious repairs, such as not fixing the heating or leaving an elevator in disrepair. The issue must not be the fault of any occupant in the rental.
- What many renters overlook is the court will expect renters to prove they can pay the rent. You should consider an escrow account for holding rent.
- You can also repair the problem yourself and deduct the amount from the rent. The repairs had to be serious while the landlord made no effort to fix the situation.
- When making your own repairs, the state expects a renter to:
- Adhere to all local laws for repair.
- Not spend more than a single month's rent on the repairs.
- Not make the same repair more than once in any 12 months.
Next Steps for Protecting Your Renters’ Rights in San Diego If You Can’t Do It Yourself
Here are steps you can take that are legally binding if your landlord is abusing their authority.
- Talk with an attorney experienced in landlord tenant law San Diego.
- Contact your consumer advocate or local housing authority.
- Send your landlord a demand letter. Keep it professional and straightforward.
- Refuse, in writing, to pay rent until there is an agreement on the next steps.
Protect Your Renters' Rights With the Help of DoNotPay
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- Search for and open the Landlord Protection product on DoNotPay.
- Select which issue applies to you.
- Answer a simple set of questions so our chatbot can collect the necessary information to create your demand letter.
- Choose whether you want DoNotPay to send the demand letter to your landlord or roommate on your behalf. If you already tried sending a demand letter and it didn't work, we can help you start the small claims court process.
And that's it! You should hear from your landlord directly once the demands are sent.
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domain: law


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Take a moment out of your busy day to enjoy this soothing green tea. Made with springtime tender green leaves and buds, including Chun Me, this delicate blend pairs well with salty snacks, dried fruit and nuts.
The quality of water used as an impact on the quality of the tea. Always use freshly drawn water or filtered water. Heat water to the recommended temperature using an electric hot water heater or a stove top kettle.
Heat fresh water to just under a boil or to a temperature between 175-190F.
Use the infuser of your choice. Measure 1 teaspoon of tea per person. For a stronger brew preference, add an additional teaspoon for the pot.
Once the water reaches the appropriate temperature, it should be poured immediately over the tea leaves. Keep the teapot covered to retain heat. Time steeping carefully and infuse for 4-6 minutes. When the tea is done steeping, immediately remove the tea and lightly stir.

domain: food


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I have always admired theme based classic movies and the characters that take these films to an iconic status. This Hritik Roshan- Aishwarya Rai starring Jodha Akbar is one of them. The beautiful Rajput princess has been known in history as Emperor Akbar’s wife but she was something more than that. She has been known for her brevity and valor and the way she carried herself on the throne.
Anyways Aishwarya looks stunning in the movie. In the past she did costume movies like Devdas where she donned some absolutely gorgeous looks and she has again made a statement in Jodha Akbar.
Director Ashutosh Govarikar had stressed on the no-liner look and whatever you say she looks amazing. Her makeup artist has taken immense efforts to keep this look same all over the movie and the results are of a gorgeous princess who unknowingly makes a place in your hearts.
To do this look we’d be needing the following stuff: -
-Shiseido’s Dual Foundation
-MAC Cosmetics Studio Fix powder foundation
-Shiseido Accentuating stick in S3 Glistening flush and S4 Rouge flush
-Lancôme Art liner in Black
-Lancôme Virtuose mascara
-Shiseido Lipgloss in Chianti Rose G6
The look is very simple and yet ethereal.
On a cleansed-toned-moisturized face dot on some foundation and blend with sponge. Take the gooier foundation from the lid and use it as a concealer as we don’t want to look fake. Set this with Studio fix only in the under eye area for a stronger hold on the foundation.
For a gentle flush and highlights use the Accentuating Stick in Rouge flush. With fingers blend on the crème blush on the cheek bones in such a way that it looks like a tint or a pinched cheeks. On the cheek apples and heights use the Glistening flush to give subtle highlights to the face.
Apply glistening flush on the bridge of the nose, centre of the forehead, above the upper lip.
Blend Accentuating stick in glistening flush all over the eye lid and brow bone. With lancome’s art liner draw a fine line on the upper lash line just at the place where the lid ends.This should be done for subtle definition. Two coats of lancome’s Virtuose mascara would do the trick.
Exfoliate lips before applying a subtle hint of Chianti Rose lipgloss and blend in using fingers to push the pigment in the lips. Apply another coat over the centre of the lips to make them appear pouty.
And voila! You’re the next Jodha in the modern world.

domain: artistic


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Antioxidant superoxide dismutase--A review: Its function, regulation in the testis, and role in male fertility (HTML)
Mruk,Dolores D.; Silvestrini,Bruno; Mo,Meng-Yun; Cheng,Chuen-yan
Contraception 65(4): 305-311
Publication date: 2002
Extracellular superoxide dismutase (SODEX), an antioxidant enzyme, was found to be present in the testis at a relatively high concentration versus other organs. In a more detailed survey of several rat tissues and cells by reverse transcriptase-polymerase chain reaction, it was shown that germ cells expressed approximately one-third that of Sertoli cells, suggesting both cell types are equipped with the machinery needed to defend themselves from radical-induced damage. When we used an in vitro model in which germ cells were co-cultured with Sertoli cells at a Sertoli:germ cell ratio of 1:1, we failed to detect any changes in the mRNA level of SODEX. However, the addition of increasing concentrations of germ cell secretory proteins into Sertoli cell cultures resulted in a decrease in Sertoli cell SODEX expression, illustrating that germ cells can indeed regulate Sertoli cell SODEX. On the other hand, Sertoli cell SODEX expression was stimulated when human recombinant interleukin-1a (IL-1a), a germ cell product, was included into Sertoli cells in vitro. These results, taken collectively, suggest SODEX is an important antioxidant molecule in the testis that is under germ cell regulation.
For 60 years, the Population Council has changed the way the world thinks about important health and development issues. Explore an interactive timeline of the Council's history, learn more about some of our key contributions, and watch a short video about why your support is so important to us.

domain: medical


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"India still accounts for two-thirds of measles deaths across the world. We have to address all concerns associated with the measles now," Azad said at the two-day polio summit here.
The minister emphasized on strengthening routine immunization that can help control the infectious diseases in India's remote districts. The contagious disease is spread due to a virus that shows symptoms after 8 to 12 days of infection.
"We have learned lessons from our journey against polio. The National Rural Health Mission will help prevent measles with improved coverage of remote regions," Azad added.
India was taken off the list of polio endemic countries by the global health body World Health Organization (WHO) Saturday. The last new polio case in India was reported Jan 13, 2011, involving a two-year-old girl in West Bengal.

domain: biology


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The UN rights office, OHCHR, reiterated deep concern on Friday at the increasing number of civilian casualties in Ukraine following the Russian invasion which began on 24 February, before issuing a reminder to Moscow that any targeting of non-combatants could be a war crime.
“Civilians are being killed and maimed in what appear to be indiscriminate attacks, with Russian forces using explosive weapons with wide-area effects in or near populated areas,” said OHCHR spokesperson Liz Throssell, speaking in Geneva. “These include missiles, heavy artillery shells and rockets, as well as airstrikes.”
Fifteen days into the war, schools, hospitals and nurseries have been hit by shelling, Throssell said, adding that cluster bombs had also been used in several populated areas.
“On 3 March, 47 civilians were killed when Russian airstrikes hit two schools and several apartment blocks in Chernihiv,” Throssell said.
“On 9 March, a Russian airstrike hit Mariupol Hospital No.3, injuring at least 17 civilians. We are still investigating reports that at least three civilians may have been killed in the airstrike. We spoke to different sources in Mariupol, including local authorities, indicating consistently that the hospital was both clearly identifiable and operational when it was hit.”
The UN World Health Organization (WHO) also condemned early reports of an attack by Russian forces on a psychiatric hospital near Kharkiv.
To date, the WHO has confirmed 29 attacks on health care facilities, which have resulted in 12 deaths, including two health workers, and 34 people injured.
Condemning all such targeting of civilians and civilian infrastructure, OHCHR’s Throssell issued a direct message to Moscow, “We remind the Russian authorities that directing attacks against civilians and civilian objects, as well as so-called bombardment in towns and villages and other forms of indiscriminate attacks, are prohibited under international law and may amount to war crimes.”
What is a war crime?
According to the UN, war crimes are those violations of international humanitarian law (treaty or customary law) that incur individual criminal responsibility under international law. As a result, and in contrast to the crimes of genocide and crimes against humanity, war crimes must always take place in the context of an armed conflict, either international or non-international.
What is the Geneva Convention?
It is a series of international treaties that set international legal standards for humanitarian treatment in any war.
- War crimes include the intentional targeting of civilians;
- Attacks that cause grievous bodily injury or harm to health in view of military purpose;
- Attacks on hospitals, schools, historical monuments and other major civilian sites.
- Deliberately committing attacks that are known to cause death or harm to the general public.
- Attack or bombardment of towns, villages, dwellings or buildings in any way without any protective cover.

domain: news


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Season 10, Episode 23 Crips and Bloods: Made in America
First Aired: May 12, 2009
Interviews with active and former gang members are featured in this look at the Crips and the Bloods, the infamous South Central L.A. gangs. The documentary explores the history of the two gangs, the social context for their formation and continued existence and their long feud, which dates back decades.
Cast & Details See all »
- Premiered: August 9, 1999
- Rating: TV-PG
- Premise: Independent filmmakers are spotlighted in this anthology, which concentrates on documentaries, but occasionally features artist profiles and offbeat fictional films. (more)

domain: library


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Baku. 30 January. REPORT.AZ/ Azerbaijani films were shown at the 9th “Sofia MENAR” international festival in Bulgaria
Report informs citing the “Azərbaycanfilm” studio, Azerbaijani films gala was held as a part of the event.
Bulgarian state and government officials, MPs, representatives of the country's leading NGOs and mass media, heads of diplomatic corps accredited in Sofia, Azerbaijani Ambassador to Bulgaria Nargiz Gurbanova, representatives and members of the Bulgaria-Azerbaijan Friendship Society attended the event.
Qırmızı bağ (The Red Garden) full-length feature film and Qonşu qadın (Lady Next Door), Kədərim (My Sorrow), Yuxarıda və aşağıda (Above and Below), Dmitrov küçəsi 86 (Dmitrov 86), included in 4.1 Şəhər Motivləri (Urban Motives) anthology film demonstrated during the festival. Azerbaijani films were shown as a part of the program "In Focus: Central Asia and Azerbaijan".
The films shown at the festival were produced with the support of the Ministry of Culture and Tourism.


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Thousands of Native Americans have been rallying in North Dakota since April in protest of an oil pipeline that violates native land and could endanger the water supply.
As a part of the practicum program at Mercer’s Center for Collaborative Journalism, I had the opportunity to work this semester with the CCJ’s Laura Fong and Research that Reaches Out Director Bridget Trogden to coordinate a trip to South Dakota to meet with Lakota elders, and make the journey to the Standing Rock Resistance Camp in North Dakota.
Along the way, we documented stories and gained insight into who the “Water Protectors” are and why the resistance camps have been put in place.
The resistance camps in North Dakota have been organized following the construction of the Dakota Access Pipeline (DAPL), an oil pipeline that passes through North Dakota, South Dakota, Iowa and Illinois. The pipeline travels through Sioux Nation land, and opponents of the pipeline claim it violates an almost 200-year-old treaty between American government and the First Nations tribes. (Editor’s note: The Billings Gazette reports that 87 percent of the pipeline in North Dakota was completed at the end of September.)
Within the resistance camps, people from all over came together to support each other and spread wisdom about life as a Native American. I listened to countless stories and spoke with a multitude of people, but the message that stuck with me the most was “WoLakota.”
WoLakota is a phrase that means “everything that is.” It is a phrase that governs the lands of the Lakota Nation and reminds its people of two main principles: to be at balance with what is happening and to not let unfavorable situations negatively impact everyday life and the understanding that we are all interconnected, regardless of where we come from.
I witnessed over 200 First Nations tribes unite at Standing Rock to stop the injustice of the DAPL, and I couldn’t help but be reminded of the phrase.
Thousands of people gather together in song, dance and prayer to stop the atmosphere from falling to sorrow and pity. Instead, united, these individuals reminded everyone that they were not going to lie down and let injustice happen on their land — they were going to fight and take a stand.
The movement ignited at Standing Rock allows people all over the globe to witness the embodiment of WoLakota.
People from all walks of life have united, helping to take care of each other by bringing food, donating clothes and passing out blankets so that everyone will be warm during the sub freezing days and frozen nights.
They have created a familial bond with everyone there fighting for what they believe in, and a community of interconnected beings has been formed.
In all, being able to show my support for Standing Rock and all the individuals who are supporting the DAPL resistance camps has shown me the possibilities of our society and what we can achieve when we each apply our own understanding of WoLakota.


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Although first detected 20 years ago, hot Jupiters are still enigmatic bodies. These celestial objects are giant Jupiter-like exoplanets that orbit 20 times closer to their host stars than the Earth does to the Sun. Using the ESPaDOnS spectro-polarimeter on the Canada-France-Hawaii Telescope, the Matysse(1) team led by Dr J.-F. Donati (Toulouse, CNRS) reports the preliminary evidence that a hot Jupiter orbits a 2-My star of the Taurus star forming region. This planet, yet to be confirmed, has a mass of 1.4 Jupiter mass and a 6-day period orbit and is unveiled by the gravitational pull it imprints on its star(2), once the stellar activity features are modeled. This discovery(3) could help us better understand how planetary systems like (or unlike) the solar system form and evolve into maturity. This could also be the first exoplanet ever revealed by CFHT, a nice introduction to the coming SPIRou(4) planet search survey.
In our solar system, rocky planets like the Earth or Mars are found near the Sun whereas giant planets like Jupiter and Saturn orbit much further out. "Hence the surprise in 1995 when Mayor & Queloz first unveiled a giant planet sitting very close to its host star" says Dr C. Moutou, CNRS astronomer at CFHT and co-author of this new study. Since then, astronomers demonstrated that such planets must form in the outer regions of the protoplanetary disc, then migrate inwards and yet avoid falling into their host star. This could happen either very early in their lives, when still embedded within their primordial disc. Or much later, once multiple planets are formed and mutually interact in a rather unstable choreography - with some being pushed inwards at the immediate vicinity of their stars.
- This press release is also available as a pdf file with complementary illustrations.
Dr. Claire Moutou (CFHT, Hawaii)
Dr. Lison Malo (CFHT, Hawaii)
Dr. Jean-Francois Donati (IRAP, Toulouse, France)


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The Scottish Tweedlove festival has now come to an end, but there are some fantastic recap vids floating about, with this from dual slalom race being one of them. Looks like fun doesn’t it? We reckon everyone should be putting on low key races like this as a sideline to bigger events – how good would it be to see Steve Peat racing one of these? Oh wait, he was! Chris Ball, MD of the Enduro World Series, eventually took the win though (click here to see a previous interview with him).
Talking of Scotland, who’s going to be at Fort William this weekend for the opening UCI World Cup DH race? There will be thousands of screaming fans,the best downhill action on the planet and plenty of deep fried pizza to keep all visitors happy. We’re going to see you all there!

domain: sports


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Watching England on the box is not so much a chore these days – even taking into account that laborious performance against Denmark – but many fans will breathe a sigh of relief to know that the international break is now over and the Premier League is on its way back.
We are only a few games deep into the season but already it has thrown up plenty of drama, and against the backdrop of these strange and uncertain times it has proved to be a welcome distraction.
With a number of mouth-watering clashes between some of the big-hitters, all eyes will be glued to the Premier League action once again this weekend. Here, Sportsmail picks out 10 reasons to be excited for its return…
The Premier League will be back in full swing this weekend after the international break, and the last time we saw action Tottenham embarrassed Manchester United with a 6-1 win
The return of Bale
Tottenham fans will be drooling at the prospect of getting a glimpse at their prodigal son this Sunday.
After seven years away from the Premier League, Gareth Bale is in contention to make his long-awaited return against West Ham.
His second Spurs debut has been delayed due to a knee injury and while he is not yet back up to full fitness, Jose Mourinho will no doubt be itching to utilise him.
Bale has looked sharp in training all week too and would have done his chances of featuring no harm.
At his peak, Bale was an irrepressible force and after a few years of warming the bench in Madrid and persistent niggles, it will be interesting to see if he is still the same player which Spurs had such fond memories of.
Gareth Bale might grace the Premier League again for the first time in seven years this week
The Student takes on The Master
Pep Guardiola showed Mikel Arteta the ropes when he was his understudy at City and this weekend the two tacticians will pit their wits against each other.
It is not the first time these two have gone head to head, but this burgeoning new rivalry has so much intrigue.
Guardiola has got the stronger squad and is far more experienced but it is Arteta who will feel he has the edge having led Arsenal to a 2-0 victory over City last time they faced off.
Mikel Arteta will take on the man who helped develop him as a coach, Pep Guardiola
Ziyech can be Chelsea’s kick-starter
With all of Chelsea’s summer business, it’s easy to forget about how fine a signing Hakim Ziyech could turn out to be.
Ziyech was one of the early arrivals, for £38million from Ajax, and his name was soon drowned out by Timo Werner and Kai Havertz, who both joined for larger fees.
But after a stuttering start to the season in his absence, Frank Lampard will be glad to be able to call on someone of Ziyech’s ilk to shake things up a bit.
The midfielder has so far missed all of Chelsea’s games due to an injury he picked up in pre-season, but is likely to feature against Southampton.
Ziyech can play in a number of different positions across the midfield and has bags of talent and creativity. At Ajax, he was a regular game changer. At Chelsea, Lampard will be hoping he can be their kick-starter.
Hakim Ziyech is set for his debut this weekend and could be an influential player for Chelsea
Watch out for the debutants
There could be plenty of new faces making their introduction to the Premier League this weekend.
Arsenal’s £45million deadline-day signing Thomas Partey is one who could be handed his debut.
Ben Godfrey is also in line to make his first appearance for Everton after joining in a £30m deal from Norwich.
Elsewhere, Manchester United are weighing up whether or not to chuck Alex Telles straight into the action at Newcastle while Theo Walcott is likely to be in the squad ahead of potentially making his second debut for Southampton after rejoining from Everton.
Thomas Partey is one of several Premier League newbies in line for their first games
Three tasty derbies
Tackles flying in, players wearing their hearts on their sleeves: who doesn’t love a good derby?
Well this weekend we are spoiled for choice because there’s three to get your teeth stuck into.
First up, there’s the Merseyside derby between Everton and Liverpool in the lunchtime kick-off on Saturday – but more on that later.
And on Sunday, Spurs welcome West Ham to White Hart Lane while Crystal Palace host fierce rivals Brighton in the M23 derby.
You can always count on high-stake games like these when the bragging rights are up for grabs to deliver an enthralling 90 minutes of football. It’s just a shame there won’t be any fans to add to the atmosphere.
The M23 derby between Crystal Palace and Brighton is one of three derbies on this weekend
Expect goals galore at Molineux
Wolves vs Leeds may slip under the radar this weekend but this has all the makings of a thriller.
For the neutrals, this could well be the pick of the weekend.
Their only two meetings in the Premier League have finished 4-1 to Leeds and then 3-1 Wolves.
Looking at how Marcelo Bielsa and Nuno Santo’s men play now, those scores are entirely plausible for this weekend.
Both Leeds and Wolves play fast, expansive football which is nice on the eye and have goals in their teams. You won’t want to miss this one.
Wolves against Leeds looks like a game that has plenty of goals written all over it
Everton can end their decade of hurt
It has been 10 long years for Everton fans since they last saw their team defeat their nearest and fiercest rivals.
That could very well change come Saturday afternoon.
It seems strange to suggest that this is Everton’s best chance to break the curse and get one over on Liverpool when Jurgen Klopp’s side have been so breathtakingly brilliant for such a long time, but that’s exactly what this game is for them.
It’s the perfect time to play Liverpool: it’s early in the season when teams are still finding their bearings; Liverpool, by their standards, have not made the best of starts and won’t have long as a squad to prepare for the match. A derby game is hardly what they could have wished for immediately after their dressing down at Aston Villa either, and on Everton’s patch to boot.
Everton, by contrast, are flying high with four wins from four, and have the players and the ambition to genuinely compete with Liverpool. Regardless of the emotions involved, anything less than three points this weekend, and Carlo Ancelotti will be disappointed and understandably so. You don’t spend all the money they have and expect the same outcome as what’s been happening for the past decade.
Everton have the stars to trouble Liverpool – including the brilliant James Rodriguez (left) and top scorer Dominic Calvert-Lewin (top) – and can end their 10 years of pain against rivals
Blades and Cottagers approaching unwanted record
No Premier League team have ever started the season with six straight defeats.
Sunderland have the record for the worst start to a top-flight season ever after five games, when they failed to claim a single point from their opening five fixtures back in 2005-06.
Sheffield United and Fulham are in dangerous territory after losing their first four matches.
The Blades seem to be suffering with second-season syndrome while Fulham’s main problem is the fact they can’t keep the ball out of their net.
This weekend they have an opportunity to avoid sharing that unwanted record with Sunderland when they go up against each other.
Fulham and Sheffield United would equal worst start to a Premier League season if they lose
Manchester United could sink to a new low (if that’s possible)
It’s no secret that Old Trafford is a pretty miserable place right now, and if results go a certain way over the weekend this club that once dominated the football landscape in England could find themselves in a very embarrassing position.
If either Fulham or Sheffield United and Burnley or West Brom win their matches against each other and United lose at Newcastle, Ole Gunnar Solskjaer’s men will drop into the relegation zone.
That would no doubt bring some amusement to those who detest United but it would be anything but a laughing matter for Solskjaer, whose job is far from safe after their awful start.
Whisper it, but if results fall a certain way this weekend, United could be in the bottom three
Villains have the chance to take another scalp
Leicester will be a good acid test for Aston Villa, who will be feeling rather smug about themselves in this moment in time.
The Villains have made a brilliant start to the new campaign and sit in second place after a perfect run of three victories – most notably humiliating Liverpool 7-2 last time out.
There weren’t many who had pegged Villa for dark horses this season, or at least, if there were they had kept quiet until now.
Win this weekend though and prove that thrashing Liverpool was no fluke and I’m sure they’ll be a few more hop on the bandwagon.
It would be another statement win and if they could pull it off, it would prove their credentials as a dangerous team for anyone in this league.
Aston Villa have chance to claim another scalp and prove 7-2 Liverpool thrashing was no fluke


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Plymouth County authorities are investigating the death of two elderly residents in Akron, Iowa. The bodies of Donald John Neunabor,(83) and Esther Grace Neunabor (80) were found in their home in the 17000 block of 180th Street on Thursday. Authorities estimate the deaths occurred a few weeks ago. Jonathan Neunabor, who lived in the same house as the victims, is in custody for questioning.
Plymouth County Sheriff, Mike Van Otterloo, says the investigation is still in the preliminary stages.
Neunabor, the 44-year old chairman of the Plymouth County Democratic Party, was arrested in La Crosse, Wisconsin when police stopped him for a traffic violation. Otterloo says that the crime scene team is working, agents are bringing the suspect to Iowa, and the medical examiners are still working.
Otterloo says the crime is labeled as violent and suspicious deaths, which could rise to the level of a double homicide.


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Sikh speed dating leicester
In the Middle Ages, York grew as a major wool trading centre and became the capital of the northern ecclesiastical province of the Church of England, a role it has retained.
In the 19th century, York became a hub of the railway network and a confectionery manufacturing centre.
The site of the principia (HQ) of the fortress lies under the foundations of York Minster, and excavations in the undercroft have revealed part of the Roman structure and columns.
The Emperors Hadrian, Septimius Severus and Constantius I all held court in York during their various campaigns.
efrog in Welsh, eabhrac in Irish Gaelic and eabhraig in Scottish Gaelic, by which names the city is known in those languages); or less probably, Eburos, 'property', which is a personal Celtic name mentioned in different documents as Eβουρος, Eburus and Eburius, and which, combined with the same suffix *-āko(n), could denote a property.
In 2011 the urban area had a population of 153,717, The word York (Old Norse: Jórvík) derives from the Latinised name for the city, variously rendered as Eboracum, Eburacum or Eburaci.The city was founded by the Romans as Eboracum in 71 AD.It became the capital of the Roman province of Britannia Inferior, and later of the kingdoms of Northumbria and Jórvík.By the time of the Roman conquest of Britain, the area was occupied by a tribe known to the Romans as the Brigantes.The Brigantian tribal area initially became a Roman client state, but, later its leaders became more hostile and the Roman Ninth Legion was sent north of the Humber into Brigantian territory.

domain: geography


text: https://www.nhregister.com/news/article/Report-Ansonia-man-upset-his-bit-pull-was-killed-11512458.php Report: Ansonia man upset his bit pull was killed by a bounty hunter Published 12:00 am EDT, Friday, June 22, 2012 The Valley Independent Sentinel is reporting that an Ansonia man's pit bull was shot and killed by a bounty hunter. New Haven Register Insider Thumbnail Collection See All CT political leaders trade jabs over legislative priorities BY Luther Turmelle New Haven’s Albertus Magnus College celebrates renovation,... BY Liz Teitz Hamden school district still offline in wake of cyberattack BY Clare Dignan Jay Wright welcomes UConn’s return to Big East BY David Borges Tom Brady and Gisele Bündchen: Maybe Greenwich? Maybe not? BY Robert Marchant Today's Top Insider Stories Exclusive access to in-depth local, regional, and state wide reporting and thought-provoking columnist commentary. Stories from Insider Most Popular 1 13-year-old girl reported missing from New Haven has been found 2 New Haven teen fatally shot by state police after apparent... 3 Family: Teen fatally shot by police battled schizophrenia 4 CT could see 4 to 8 inches of snow Saturday 5 Man struck and killed by Metro-North train ID’d 6 Officials: Armed New Haven drug dealer faces federal prison time 7 Police: CT man charged in killing of wife, 3 kids, family dog View Comments © 2020 Hearst Communications, Inc.


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Today Dr. Mehmet Oz is giving away 8,000 bottles of brand-name krill oil on his website. On yesterday’s show, he proclaimed krill oil to be the “essential supplement” for cardiovascular health. So we would assume he would take his recommendations about such an important supplement very seriously.
Which is why we were so deeply disappointed over what Dr. Oz said next. Since krill oil is an essential supplement for cardiovascular health, why would the esteemed Doctor recommend a daily dose that is barely a third of what most studies have found effective? Surely it isn’t because this small dose happens to be the dose provided by the brand name he’s giving away. The same one that’s been advertising on his show (and providing a good chunk of his sizeable paycheck) for several months now.
We have done extensive research on krill oil, and the science points to a much higher dose – over 3 times the amount Dr. Oz recommended yesterday. Of course, this isn’t the first time the good Doc has put financial interests ahead of his objectivity. But those instances weren’t related to the #1 killer in America: cardiovascular disease.
It is beyond unconscionable for Dr. Oz to so flippantly sell out the health of his viewers this way. He could still have given away the brand name without suggesting such a low daily dose. Instead, he read from the script provided by his corporate sponsors and jeopardized the health of countless faithful viewers and admirers. If, as the science suggests, this dose is not as effective for heart health, how many heart attacks will strike, how many lives will be lost that might have been saved had people been given the right dosing advice?
We hope the blood that may one day be on his hands is worth the paycheck Dr. Oz will receive.
Update: Prior Recommendation Was Correct
UPDATE: As noted in the comments below, we were reminded on facebook that originally Oz said 1-3 grams per day. We took this screenshot of that recommendation. We can think of no other reason to change this recommendation than to appease his sponsor.


The Fossil Fuel Industry is Fighting Colorado’s Important New Rules for Oil and Gas
We call on Colorado to continue its leadership in prioritizing people, wildlife, and the environment over fossil fuels.
In the past two years, Colorado finalized rules designed to protect people, wildlife, and the environment from oil and gas drilling operations. The rules improve many facets of oil and gas regulation and are, in some areas, the strongest of any state in the nation. However, the rules have weak spots, and the oil and gas industry has already launched efforts to widen loopholes and chip away at the strongest protections. The rules’ ultimate success will depend on vigilant oversight and rigorous enforcement.
Colorado’s rules respond to the growing recognition that oil and gas development is bad for human health and the environment. In addition to fueling climate change — the significance and urgency of which cannot be overstated — oil and gas operations cause significant problems on a local scale. Modern well pads can span over 20 acres (the size of 15 football fields), replacing natural vegetation and wildlife habitat with networks of roads and pipelines feeding industrial complexes that roar with heavy machinery and glare with light, sometimes 24 hours a day. Companies can bore lateral wells up to three miles long, drilling through drinking water and other aquifers. When they reach target oil and gas formations, operators use cocktails of sand and chemicals to break up the subterranean rock, allowing oil, gas, and drilling fluid to flow back up to the surface. This “flowback” releases toxic chemicals into the air, causing headaches, nosebleeds, nausea, dizziness, asthma, low birth weight, and cancer.
In extreme cases, oil and gas operations can even be deadly. In 2017, a leaking gas flowline exploded beneath a house in the suburban town of Firestone, Colorado, killing two people and badly injuring another. Investigators determined that the flowline and associated gas well had not been abandoned properly, allowing gas to seep into the home’s basement. While the company responsible for the well claimed it had followed protocol, in reality it cut corners to save money. The Firestone incident is an extreme example of an all-too-common trend where companies neglect infrastructure that’s no longer profitable.
Recognizing these problems, the Colorado legislature in 2019 enacted a statute, Senate Bill 2019-181 (SB 181), aimed at transforming how oil and gas is regulated in the state. SB 181 changed the Colorado Oil and Gas Conservation Commission (COGCC)’s mission from “fostering” oil and gas development to “regulating” it for protection of public welfare, wildlife, and the environment. To implement the new mandate, COGCC undertook an extensive overhaul of its rules, conducted over the course of several separate rulemakings.
One of those rulemakings focused on “wellbore integrity,” intended to ensure proper construction of subsurface wells. A major focus of the rulemaking was protecting groundwater. Groundwater provides a significant percentage of Coloradans’ drinking and irrigation water, and as aquifer drawdown continues — exacerbated by climate change — deeper aquifers not currently in use will become increasingly important in the future. The COGCC initially proposed rules that ignored this long-term reality by allowing companies to drill without protecting many usable groundwater aquifers, including those deeper than 3,000 feet. Earthjustice intervened and persuaded the COGCC to require comprehensive protections for all usable and potentially usable groundwater, leading to final rules hailed by the COGCC, environmental groups, and industry alike.
In its “mission change” rulemaking, the COGCC revised its siting rules and above-ground operational requirements. The centerpiece of that rulemaking was the adoption of a setback requiring new oil and gas wells to be located at least 2,000 feet from homes, schools, and certain other buildings. The 2,000-foot setback is the largest of any state in the country and could pave the way for other states to follow suit. Another major improvement was the prohibition of routine venting and flaring of natural gas, a wasteful and outdated practice. The mission change rules include other favorable provisions like requiring operators to conduct an “alternative location analysis” before seeking approval for a well pad, requiring the COGCC to consider the cumulative impacts of its permitting, and defining and imposing heightened protections for disproportionately impacted communities.
In the last rulemaking, completed in early 2022, the COGCC revised its “financial assurance” rules. This rulemaking was intended to require oil and gas companies to post bonds ensuring that they, rather than the state, will pay for closing and cleaning up wells at the end of their lives. Currently, operator bonds cover only about 2% of the estimated cost to plug and abandon wells in Colorado, meaning the state is exposed to nearly $7 billion in cleanup risk. While the new rules are excessively complex and will only modestly increase the total amount of bonds held by the state, they made some improvements: state bonding rules will cover federal wells for the first time, and many of the highest-risk wells will require full-cost bonds.
Across all these rulemakings, the COGCC consistently made meaningful improvements on critical issues — often breaking new ground with nation-leading regulation. But, equally consistently, the COGCC included offramps and exceptions that soften its bold approach. For example, the new financial assurance rules allow the largest operators to cap their bond amounts far below actual decommissioning costs, and any operator is eligible to submit its own customized bonding plan — with no guardrails on dollar amounts — if it believes otherwise-applicable rules are “unreasonable.” Similarly, an exception to the 2,000-foot setback rule allows well pads to be constructed closer than 2,000 feet from homes if the operator can demonstrate that its management practices and mitigation measures are “substantially equivalent” to complying with the setback. And any COGCC rule can be avoided by seeking a “variance,” with decisions on such applications subject to broad COGCC discretion.
It did not take industry long to test these exemptions. A few months after the 2,000-foot setback rule took effect, a subsidiary of Occidental Petroleum called Kerr-McGee submitted a proposal to drill over 30 wells less than 2,000 feet from 92 homes in the towns of Frederick and Firestone — the same town where the 2017 explosion happened. Kerr-McGee argued that the “substantially equivalent” exception applied because it would implement “stringent” protections that reduced impacts to nearby residents. In fact, these measures involved an ordinary set of best management practices and mitigation measures. Kerr-McGee also asserted that the “substantially equivalent” standard did not require comparing its mitigation measures with the benefits of moving the wells outside the 2,000-foot buffer. As a practical matter, accepting Kerr-McGee’s interpretation would have rendered the 2,000-foot setback meaningless.
Nevertheless, the COGCC appeared poised to approve the Longs Peak project until a local citizen group called the League of Oil and Gas Impacted Coloradans, along with several affected Firestone residents, asked Earthjustice to represent them. After we submitted comments and argued for denial, the COGCC found that Kerr-McGee had not demonstrated substantial equivalency and denied the permit. The COGCC’s decision appears to be the first time COGCC has ever denied a drilling permit application that made it past preliminary stages. In this early test, the COGCC chose to protect the people of Colorado over industry profit, as SB 181 intended.
However, in another test of the new rules, an oil and gas company called D90 Energy recently sought a variance from the prohibition on routine venting and flaring of natural gas. D90 operates wells in a cherished region of Colorado called North Park that’s known for its remote character and spectacular wildlife. The wells are not connected to pipeline infrastructure, making it harder to transport gas for sale. The prior owner of D90’s wells, a company called Sandridge Energy, was the poster child for the COGCC’s decision to ban routine venting and flaring in the first place: Sandridge flared 100% of its gas production in 2018 and 82.5% of its production in 2019 — the epitome of needless waste. Nonetheless, the COGCC approved D90’s variance application for these wells, allowing this wasteful practice to continue.
These decisions demonstrate both the strengths and weaknesses of Colorado’s new rules. While rules like the 2,000-foot setback can be an important and effective safeguard for human health, it took immense, organized pressure to force the COGCC to do the right thing and deny the Longs Peak permit. When there was less public pressure, the COGCC approved the D90 flaring variance, badly undercutting its strong rule. Given the many other loopholes, offramps, and gray areas subject to COGCC discretion, close monitoring by groups like Earthjustice and its partners will be imperative.
The situation in Colorado is a microcosm of a larger trend. The fossil fuel industry wields extraordinary social, economic, and political power, and it’s been frustratingly effective in using that power to snuff out rules that affect its bottom line. As Colorado, other states, and, hopefully, the federal government ramp up the shift toward prioritizing people and the planet, it will take real and continued effort to ensure that better laws are both enacted and enforced against an industry with deep opposition to energy progress and even deeper pockets. Colorado’s continued leadership — which depends on its citizens’ support — will be critical in that endeavor.
Tom Delehanty joined the Rocky Mountain Office as an associate attorney in 2019. Tom’s passion and commitment for environmental stewardship originated as a kid in Idaho, where he hunted, fished, and hiked on public lands.
Earthjustice’s Rocky Mountain office protects the region’s iconic public lands, wildlife species, and precious water resources; defends Tribes and disparately impacted communities fighting to live in a healthy environment; and works to accelerate the region’s transition to 100% clean energy.


The High Octane Motorsports e.V. Formula Student team from Friedrich-Alexander University of Erlangen-Nuremberg in Germany has been able to measure torque in the power train of its FauMax Zeta racing car since Spring of 2013. They are supported by HBM and Datatel Telemetry.
Most Innovative Powertrain
An Aprilia SXV 550 V2 combustion engine, installed longitudinally, is used in the Formula Student team's racing car. With this engine and the derived packaging -- the optimal distribution of power train components in the vehicle -- the High Octane Motorsports team has attracted much attention in the world of Formula Student over recent years. The team was awarded Tognum AG's coveted prize for the Most Innovative Powertrain for two consecutive years.
High Octane Motorsports, in cooperation with HBM and Datatel Telemetry, was one of the first Formula Student teams to successfully implement live torque measurement in their power train last year. For this purpose, typeXY2/XY4 strain gauges were glued to the Faumax Zeta's carbon drive shafts. A Datatel telemetry transmitter is used to power the strain gauges and transmit the sensor data to the associated telemetry receiver. The signal data is stored in the engine control unit for analysis during and after the race. Both the strain gauges and the telemetry unit enable the racing team to record precise, interference-free power train data at high resolution, both in terms of time and quantity.
Knowledge for the Future
The resulting knowledge gained about load peaks in the power train enables High Octane Motorsports to further optimize the individual power train components' features in terms of light-weight design and stiffness. The racing team, again in cooperation with HBM, will take stress and strain measurements in its new FauMax Eta car's chassis in the coming season. HBM will provide all the required sensors.
The cooperation between High Octane Motorsports and HBM allows future engineers to gain insight into HBM's wide range of applications and products. New applications of HBM products, as well as new experiences, are being realized.


ApplicationNo. 11429992 filed on 05/09/2006
US Classes:249/91, Including means other than mold surface to support preform249/117, CONTAINER-TYPE MOLDING DEVICE249/158, By mold wall movable transversely between walls of mold249/219.1, Clamp or bracket, per se249/144, Having inner and outer shells forming conduit-type product, receptacle-type product, or module249/85, Preform supported by partition and preform projects within mold cavities249/149, Core spaced from bottom of mold cavity249/129, Having unitary partition common to and defining plural mold cavities264/157, Dividing work to form plural articles249/112, INCLUDING REMOVABLE OR MOVABLE LINER249/104, Part having intaglio or cameo effect249/140, Forming module having spaced intaglio or cameo areas on major face of module425/89, WITH INTERPOSED NON-ADHERING WEB OR SHEET TYPE PARTING MEANS249/14, Stair264/426, Producing or treating inorganic hydro-settable material (e.g., cement, plaster, etc.)249/68, Having actuating means249/170, Hinged sections249/160, Having plural mold sections249/157, By overlapping molding surfaces425/414Including means to insert or remove core
ExaminersPrimary: Mackey, James P.
Assistant: Bodawala, Dimple
Attorney, Agent or Firm
International ClassesE04G 9/00
BACKGROUND OFTHE INVENTION
1. Field of the Invention
The present invention relates to concrete construction and more particularly, to an apparatus for making formworks for molding concrete walls.
2. Description of the Related Art
When making a number of same quality products, a mold shall be used. Similarly, formworks are needed when making concrete walls of same quality. The design of a mold has a direct concern with the quality of the finished product. When making aconcrete wall according to a conventional technique, L-shaped form boards are vertically set together, and then concrete is filled into the molding chamber surrounded by the L-shaped form boards. This conventional technique takes much time and labor tofinish a concrete wall. During molding, concrete may leak out of the gap between the form boards, or the form boards may be forced to deform. These conditions may directly or indirectly affect the quality of the finished concrete wall, and will alsoincrease the cost.
Therefore, it is desirable to provide a formwork making apparatus, which eliminates the aforesaid problems.
SUMMARY OF THE INVENTION
The present invention has been accomplished under the circumstances in view. It is the main object of the present invention to provide a formwork making apparatus, which keeps the formwork manufacturing error within 1%. It is another object ofthe present invention to provide a formwork making apparatus, which saves much formwork manufacturing cost. It is still another object of the present invention to provide a formwork making apparatus, which shortens formwork manufacturing speed.
To achieve these and other objects of the present invention, the formwork making apparatus comprises a bottom block; two side locating boards arranged in parallel on a top side is of the bottom block; two forming boards respectively adhered tothe side locating boards and set facing each other, the forming boards each having an outer wall respectively adhered to the side locating boards, an inner wall opposite to the inner wall, and an embossed design on the inner wall; two blocking plates setbetween the two side locating boards at the two distal ends, the blocking plates defining with the side locating boards and the bottom block an elongated molding chamber; and two fixtures adapted to secure the side locating boards and the blocking platesto the bottom block, the fixtures each comprising two U-frames respectively clamped on the two side locating boards, and a plurality of lock screws respectively threaded into respective mounting holes at the side locating boards and the blocking plates.
BRIEF DESCRIPTION OF THE DRAWINGS
FIG. 1 is an exploded view of a formwork making apparatus according to the present invention.
FIG. 2 is an elevational assembly view of the formwork making apparatus according to the present invention.
FIG. 3 is an applied view in section of the present invention, showing a fluid plastic material filled in the molding chamber of the formwork making apparatus.
FIG. 4 corresponds to FIG. 3, showing a wooden board embedded in the fluid plastic material in the molding chamber of the formwork making apparatus.
FIG. 5 is a cutaway view of a formwork made according to the present invention.
FIG. 6 is a schematic sectional view showing multiple formwork making apparatus arranged together.
FIG. 7 is an elevational view of a concrete wall made according to the present invention.
DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENT
Referring to FIGS. 1~7, a formwork making machine in accordance with the present invention is shown comprised of a bottom block 10, two side locating boards 11 and 12, two forming boards 13, two blocking plates 17, and two fixtures 20.
The two side locating boards 11 and 12 are arranged in parallel on the top side of the bottom block 10.
The two forming boards 13 are respectively adhered to the side locating boards 11 and 12 by a glue 130 and set facing each other, each having an embossed design 14 on the inner wall.
The two blocking plates 17 are set between the two side locating boards 11 and 12 at the two distal ends, defining with the side locating boards 11 and 12 and the bottom block 10 an elongated molding chamber.
The fixtures 20 are adapted to secure the side locating boards 11 and 12 and the blocking plates 17 to the bottom block 10, each comprising two U-frames 21 respectively clamped on the two side locating boards 11 and 12, and a plurality of lockscrews 22 respectively threaded into respective mounting holes 110 at the side locating boards 11 and 12 and the blocking plates 17.
According to the present invention, the side locating boards 11 and 12 are respectively made of an iron plate. The forming boards 13 and the blocking plates 17 are molded from plastics.
When making a concrete wall molding formwork 300 (see FIG. 5), as shown in FIGS. 2 and 3, the side locating boards 11 and 12 with the forming boards 13 and the blocking plates 17 are arranged on the bottom block 10 and fixed in place with thefixtures 20, and then a prepared fluid plastic material 30 is filled into the elongated molding chamber surrounded by the blocking plates 17 and the side locating boards 11 and 12 to the half volume of the elongated molding chamber as shown in FIG. 3,and then a wooden board 15 is inserted into the fluid plastic material 30 between the forming boards 13, and then the prepared fluid plastic material 30 is filled into the elongated molding chamber to the full level, keeping the wooden board 15 embeddedin the fluid plastic material 30 as shown in FIG. 4. After setting of the fluid plastic material 30, the desired formwork 300 having a design 31 on the surface is thus obtained as shown in FIG. 5.
Referring to FIG. 5 again, the formwork 300 has the wooden board 15 embedded therein. The use of the wooden board 15 saves much plastic material and reinforces the structural strength of the formwork 300. Further, the wooden board 15 has aplurality of through holes 16 for the bonding of the plastic material 30.
Further, the two blocking plates 17 each have a top screw rod 18 vertically disposed at the top for stopping the wooden board 15 in the fluid plastic material 30 during molding (see FIG. 4).
When making concrete walls 34 (see FIG. 7), multiple formworks 300 are arranged together with an iron mesh 33 set in between each two adjacent formworks 300, and then concrete 32 is filled in the gap between each two adjacent formworks 300. After setting, of the concrete 32, the formworks 300 are stripped off, and multiple concrete walls 34 having a design 340 are thus obtained.
As indicated above, the invention has the following advantages:
(1) By means of the bottom block 10, the side locating boards 11 and 12, the forming boards 13, the blocking plates 17 and the fixtures 20, formworks 300 are made rapidly at a low cost.
(2) Formworks 300 are made in a flat shape and can be arranged in a stack to reduce space occupation when not in use.
(3) Multiple formworks 300 can be arranged together to make multiple concrete walls 34 at a time, thereby saving concrete wall manufacturing time and lowering the manufacturing cost of concrete walls 34.
(4) Because each formwork 300 is molded from plastics with a wooden board 15 embedded therein, each formwork 300 has a high structural strength but a light weight convenient for delivery.
(5) Because each formwork 300 is molded from plastics, it is resistive against concrete.
Although a particular embodiment of the invention has been described in detail for purposes of illustration, various modifications and enhancements may be made without departing from the spirit and scope of the invention.
* * * * *
Field of SearchForming module having spaced intaglio or cameo areas on major face of module
Adjustable, forming different size or shaped product
By mold wall movable transversely between walls of mold
By means adjusting angular displacement of adjoining mold walls
With means to move section
Shaping means removably mounted on tie
Forming building structure
Mold includes end plate
Clamp or bracket, per se
CONTAINER-TYPE MOLDING DEVICE
Removable means to maintain assembled, i.e., knockdown
FEMALE MOLD, PALLET HANDLING MEANS AND MEANS TO CHARGE FEMALE MOLD
Including magazine type pallet supply means
Pallet supported within mold sidewalls by vertically movable stripper
FEMALE MOLD AND MEANS TO FEED MEASURED CHARGE OF FLUENT MATERIAL THERETO


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Everyone wants to parade around a spouse that they know other people find attractive, however, keep in mind that you are risking being bored, annoyed, unsatisfied and unfulfilled for a long time if not the rest of your life because you chose looks over personality.Think about it; if she is all about her looks she may end up leaving you because she found someone hotter.Having a girlfriend that society considers hot can have its ups and down, simply because there could be a line of guys waiting for your girlfriend to dump you, you may feel as though she is taking on a few extracurricular activities.Then again it could all be in your head and your mistrust is what could ultimately force her to start doing some of the things you have been accusing her of. Sooo how are you suppose to succeed in online dating with so much competition? This time I wanted to see the Zombies in action and how long it took them to strike. Zombies should be at work so I thought it would take a while… Being “ok” will get lost in the busting-full-email-inbox of that hottie.
So you doubted her intellect and now you are kicking yourself.
As if dating was not hard enough, men seem to be drawn to women who are socially considered gorgeous.

domain: sociology


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Ryanair is introducing a new lower cost 10kg checked bag and changing their carry-on bag policy:
1 – For Priority Boarding customers – 2 free carry-on bags included
- 1 ‘small’ carry-on bag <10kg (40 x 20 x 25cm)
- 1 Additional bag with a weight <10kg and a maximum size (42 x 20 x 30 cm)
2 – For Non-Priority Boarding customers – Only 1 free carry-on bag included
- Only 1 ‘small’ carry-on bag <10kg (40 x 20 x 25cm) will be allowed onboard for free
- Any other bags will be charged and need to be checked in at the check-in desk.
When booking on Egencia website, make sure you have chosen the right experience for your flight:
- ‘STANDARD’ fare (cheapest) does NOT include Priority Boarding, so you can bring only 1 small carry-on item.
- ‘PLUS’ or ‘FLEXI PLUS’ fares include Priority Boarding and 2 free carry-on bags.
This will apply for all Ryanair flights departing on/after the 1st November.
- If you booked your flight before the 1st September: you can ask Ryanair to either buy a priority boarding and add it to your booking or cancel it for a full refund.
- If you booked your flight the on/after the 1st September: the new rule applies

domain: travel