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Summary: This article examines a number of problematic and inauspicious planetary alignments happening in April 2024 from the perspective of Vedic astrology. It covers the total solar eclipse occurring on 8 April 2024, the appearance of Comet Pons-Brooks, planetary war between Mars and Saturn and the retrograde combust Mercury with Gandanta Dosha. It then applies the rules and principles of Jyotish astrology to analyse the potential impact of these astrological events in the Vedic horoscope. It also demonstrates how Jyotish forms an integral part of the wider Yogic / Vedic spiritual traditions and is intended as a resource for people studying this subject.
Summary: First steps in learning successful Vedic Horoscope interpretation. Examining spiritual considerations and important factors needed before starting to interpret a birth-chart using Jyotish astrology. A step-by-step guide covering the ‘mechanics’ of Vedic chart interpretation will be covered in a separate article.
Summary: Covering the basic principles and applications of the Ayanamsa (Ayanamsha) which is used to translate planetary positions from the Tropical zodiac into the Sidereal zodiac.
Summary: Transits are another way of predicting returning karma, but of less importance than the Mahadasha periods. Effects are evaluated on a house-by-house basis counted from the sign where the Moon is located in the birth-chart. The main effects considered by Jyotish are due to the transits of Jupiter and Saturn (particularly ‘Sade Sati’).
Summary: Discussing the implications of Birth-time errors for correctly identifying the Ascendant; for prescribing planetary antidotes; the calculation of Mahadasha starting times and possible errors in Nakshatra allocation; plus chart rectification techniques to determine a correct birth-time.
Summary: Explaining the key features of the Mahadasha planetary periods used in prediction, their duration, possible effects and how they are modified by the Antardasha sub-periods.
Summary: Explaining the concept of ‘Planetary Aspects’ in Jyotish and examining the rules needed to apply these principles. Also highlighting the major differences between aspects in Vedic Astrology and Western Astrology.
Summary: Explaining how Natural Benefics and Natural Malefics can switch roles on account of the houses they own in an individual’s birth-chart. They then become Functional Malefics and Functional Benefics and can bring problems and benefits in their major time periods. This change of behaviour is dependent on the specific ascendant in the chart.
Summary: Examining the natural benefic and malefic planets in Vedic Astrology, the terminology used and a list for the nine planets including Rahu and Ketu
Summary: List of the functional benefic and functional malefic planets for each of the twelve ascendants in the sidereal zodiac used by Vedic Astrology. Essential information for chart interpretation and remedial measures.
Summary: Covering Remedial Measures or Planetary Antidotes (Upaye or Upayes) in Jyotish. Detailed discussion of: Wearing gem stones associated with a particular planet: Chanting planetary related mantras: Performing specific acts of charity: Conducting Vedic rituals to balance planetary energies
Summary: Covering the Equal House concept in Jyotish, together with an analysis of ‘Good’ and ‘Bad’ houses, including topics on: Kendra, Trikona, Dusthana, and Upachaya houses.
Summary: An overview of the collated resources on this website for students of Vedic Astrology. This information forms the minimum foundation knowledge needed to start understanding how charts are interpreted.
Summary: This article examines the effect of a very rare and highly auspicious planetary alignment occurring during September 2020. The planetary configuration occurs in the sidereal zodiac used by Vedic astrologers and represents an outstandingly good time for souls to take a human birth!
Summary: Comparison of the two main types of birth-chart format used in Jyotish – North Indian and South Indian, with suggested modifications for students of Jyotish. This is particularly helpful when learning Jyotish.
Summary: Planetary indicators (Karakas) of a range of physiological, psychological, and sociological phenomena related to an individual. Including a discussion of how the placement of the planets in a birth-chart affects these indications.
Summary: Covers a key component of chart interpretation – assessing the ‘strength’, ‘power’ or ‘status’ of a planet from its sign placement in a birth-chart. Also explains: House Rulership (ownership) concept and ‘Friends and Enemies’ categories for assessing planetary strengths. Examines how strength assessment is modified by the effect of Retrograde motion, Combust planets, Vargottama status in divisional charts and ‘Planetary War’.
Summary: Covering the main indications of each of the Twelve Houses in Vedic Astrology together with explanatory notes and House Classifications
Summary: This article is a brief introduction to Vedic Astrology. It covers the links with yoga, and the basic aims and applications of the predictive and preventive Vedic Astrological System – also known as Jyotish or Yogic Astrology.
Summary: Introductory FAQs on Jyotish (Yogic or Vedic Astrology) including its benefits and predictive capabilities, links with yoga, karmic implications and the many differences compared with Western Astrology
Summary: This article examines the differences in the zodiacs use by Vedic Astrology and Western Astrology. It explains why Jyotish uses the fixed sidereal zodiac and not the movable tropical zodiac. It shows how sun signs, ascendants and all planetary positions can appear in different signs in the two systems.
Summary: This article examines a few of the analogies used to describe the probabilistic nature of prediction in Vedic Astrology. It helps our understanding of how planetary arrangements can be used to predict the chances of future events occurring.
Summary: Vedic Astrology, unlike Western Astrology, takes the view that planets do not emit forces that influence people. Rather, the planetary arrangements at birth and subsequent transits merely represent information in a codified form. This can then be decoded by a skilled Jyotish astrologer to make predictions. Vedic Astrology comes from a tradition that views the cosmos and all the beings in it as part of an integrated whole.
Summary: This article discusses the origins of Vedic Astrology (Jyotish) and the process of Vedic cognition. It identifies the great Vedic Seer Maharishi Parashara as the ‘father of Jyotish Astrology’ and his classical text on Jyotish: the ‘Brihat Parasara Hora Shastra’.
Summary: This article examines the key differences between Vedic Astrology and Western Astrology. The Vedic Astrological system differs dramatically from the Western Astrological system in its origins, paradigms and methodology.


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What is wrong with my juniper bushes?
I have had these juniper bushes for a few years. This year many of the limbs are turning brown and look dead. I thought it was a lack of water, so started watering them more frequently, but it has had no effect. It seems to be getting worse. Anyone have any ideas?
This can be a fungus. Cut the brown area away from the plant and even remove the mulch that was around the plant.
Dispose of this material.
Treat the Juniper with Neem Oil.

domain: agronomy


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|Waist width 256 mm|
|Size 159cm - Camber Rocker + Camber|
If you want to stamp your mark in the park and keep other options open, if you want to bring your style up a notch and step up your freestyle game without compromising all-terrain performance, and if you want to get that unique feel of riding a Nidecker board, then get your hands on the Advanced!
What can the Nidecker Advanced snowboard do?
The board’s a destroyer, a freestyle monster, a park slayer that is going to tear every feature apart. All-mountain freestyle or Freestyle all-mountain, it’s hard to make the difference but all you need to know is that the Advanced will help you send and land tricks you didn’t think possible before. It doesn’t matter if the landing zone is in knee-deep pow or on the rock-hard snow of the park. With its Pop Camrock profile which is a mix of camber in the midsection, flat under the bindings and rockers in the tips, the Advanced has more pop than your skateboard and it remains playful in the tips and grippy on hard snow. It is the ultimate toy for SSX fans who want to drop the controller to step on a real board and achieve what they did in the videogame. Natural jumps, drops, kickers, boxes, rails, road gaps and pillow fields, turn the mountain into a big playground and step up your game!
Who is the Nidecker Advanced snowboard designed for?
We recommend it to a large crowd of riders, from intermediate to advanced level, looking either for a versatile and nimble toy that can deal with any terrains, or for a freestyle gun that can land tricks anywhere, park or pow. Careful though, it’s not the most playful board ever, strong riders with solid legs will get the most out of it.
What are the main assets of the Nidecker Advanced snowboard?
|Specs Snowboard Nidecker Advanced|
Out of stock
• Intermediate - Advanced
• Freestyle All-mountain
Snowboard detailed program
• Rocker + Camber
• 100% Twintip
NDK's standard 90-degree biaxal fiberglass is designed for forgiving response throughout your ride and universal torsion. It is bombproof, and reliable for all terrain types and riders.
By reducing the wood and the fiber in the nose and tail and reinforcing them with light materials such as Carbon.and Kevlar, the Freeflex technology allowed us to lighten up the board in the nose and tail. Our Freeflex technology also dampens vibrations and provides a unique light feel in turn transitions, due to it's reduced thickness and profile.
Poplar and beech wood core. The board's stronger and more comfortable. A real all-terrain core !
Carbon Fibers strategically integrated into the construction, providing stiffness, pop and reactivity.
POP Camrock will give you all the pop in the world to ollie over anything that lays in your path and will help you dial in your entire trick bag. A flat spot was added out-side the bindings toward the tip and tail that will allow you to load up your pop without sacrificing the playfulness of the Camrock design. The camber under you feet will allow for stability and responsiveness in all conditions and terrain types.
Nidecker's edges have 35% more steel than typical edges, which means that they have two and a half times the impact resistance of other edges offered on the market today
Fast base with diamond finish. Very strong and absorbing.
Layers of elastomer are integrated in the board's construction, it allows to reduce vibrations.
By strategically positioning five bumps along the board’s effective edges instead of using a more conventional serration, the reactivity is enhanced in all conditions. As a result, you will have more control of your board and way more fun!
|Size||Waist width (mm)|
It’s hard to compete with the Fifty Blue. Drake made this binding their iconic product, lightweight and versatile, it’s reknowned for its durability and its excellent value for money. It’s been over 10 years that the Fifty is being the Fifty and it’s not going to change anytime soon. Drake keep refining and upgrading their baby to make it better. This year, the binding comes with new magnesium buckles weighing 25% less than the previous bucklery. It’s this lightweight that riders appreciate. Plus, it gives the binding a better look with a greater finish. It doesn’t cheap and yet it fits in most budgets. Also features a Delta Light chassis with a strong aluminium heelcup and a Light Frame highback saving every possible gramm.
What can the Drake Fifty Blue snowboard binding do?
The Fifty Blue is the do-it-all binding in Drake’s lineup. It offers a good responsive feel on groomers for an efficient carving but remains forgiving enough to avoid wearing yourself out too fast. The flexy construction makes it playful and freestyle-friendly. The comfortable straps deliver a reliable hold optimising control and the cushioning system works like a dream and makes landings smoother. You can also take it on powder where it delivers a powerful feel and lots of precision.
Who is the Drake Fifty Blue snowboard binding designed for?
This snowboard binding has a lot to offer and it will fulfill most riders’ needs. The least experienced ones will love the fluid and forgiving construction of the Fifty while the ones with skills will appreciate the playful feel and the versatility it’s capable of.
What are the main assets of the Drake Fifty Blue snowboard binding?
|Specs Snow Binding Drake Fifty Blue|
|Sizes||L - XL|
• FS All mountain
|Compatibility Burton 3D||Yes|
|Compatibility Burton ICS||No|
|Compatible insert 4x2||Yes|
|Compatibility Insert 4X4||Yes|
Engineered with the highest quality aluminum and fiber reinforced nylon. This ultra light weight baseplate was designed to enhance response and board feel. The weight on this baseplate was dramatically reduced by removing heavy plastic and replacing it with an EVA dampening pad. Delta-lite has an all new contact pad placed directly on the board to better dampen and take riding to a whole new level. A versatile, all-terrain performance baseplate that’s fully customizable for superior fit.
Customize your riding stance maintaining the natural riding position in order to facilitate the natural inclination of the legs! It features the Rebound heel absorber low density cushioning to increase in the heel area the absorption of the vibrations and the dampening in landings. Thanks to the new Natural Cant pad the riding flavor will smell differently.
Good news for the lovers of lightness! The new Light Frame keeps the same benefits of a full frame highback without the weight! It's a perfect mix of torsion and response while dramatically reducing the weight of the highback. This guarantees that it is comfortable, forgiving with no compromise of the support. And no extra weight.
Take the quickest, and most efficient ratchet in the market, appreciated for its ability to slide five ladder steps every crank and its ergonomic shape to fasten the ratcheting and releasing operations. Then reduce the weight by 25% using Magnesium instead of aluminum and add even more precision with the new metal button release. You have yet to try the best.
This revolutionary uretane strap ensures perfect fit over the toe of the boot. Its two flexible wings go around the toes,
automatically forming a gapless bond between strap and boot, which keeps them secure in the binding. They can also be
positioned in their original mode across the front of the toes.
Comfort, response, and flex in a luxuriously constructed strap.
New internal padding for extra flex and coheasion with boot and binding interface. Featured on the Fifty binding, which is the best Drake's “value for the money”.
The original Drake disc that mounts on 4-hole and 3-hole pattern without hassles. Don't waste time looking for ways to rig a custom stance. The classic gives you the option to personalize your drake binding setup with any board brand you ride.
Product reference : H17NIDEBOA003
All rights reserved - 2017 - Glisshop.com
Average score 4/5 (1 review)
- Friday 3 March 2017
"Very fun board. Just make sure to get it waxed as the initial wax doesn't last very long"
Glisshop.co.uk displays only reviews from customers who ordered the product on its website. This is to improve the relevance of the comments.

domain: hobby


Current Situation and Prospects of Motorcycle Pollution Control in Taiwan, Republic of China
Due to limited land and dense population, warm weather, and short distance between working location and residence, it is convenient and popular in Taiwan to use motorcycle as transportation means, which also becomes a special local feature. According to the statistics on vehicles, the number of vehicles reached 12,547,973 by the end of 1991, among which 9,232, 889, i.e. 73.4 percent, was motorcycle. It was estimated that the percentages of air pollutants emitted by motorcycle in respective total vehicle emission in 1991 were as following: CO 37.7%, HC 60.8%, NOx 2.9%. From the above statistical figures, we can comprehend the seriousness of HC pollution from motorcycles. Since November 1, 1984, R.O.C. has applied a standard to control CO and HC concentrations in motorcycle emission. Beginning from July 1, 1991, the emission standard became more stringent, as lowering CO emission to 4.5 g/km and HC plus NOx to 3.0 g/km (test procedure is the same as ECE 15).


The recent elections for Japan's lower house of parliament may provide a test to reforms proposed by Prime Minister Junichiro Koizumi and a potential two-party system. During the election, however, party reforms and election manifestoes were the two pivotal issues that indicated the political direction and change in Japan.
The long-ruling Liberal Democratic Party (LDP) was challenged for the first time by the newly revised Democratic Party of Japan (DPJ). Both parties vigorously pushed forward structural reforms within their parties before the election.
For the LDP, giving the party a more youthful profile is crucial. The appointment of 49-year-old Shinzo Abe as the party's secretary general signified such an effort. Besides, although the LDP had long required its lawmakers on the proportional representation list not to be older than 73, many seniors continued to take up the positions. Therefore, Koizumi's dissuading former prime ministers Kiichi Miyazawa, 84, and Yasuhiro Nakasone, 85, from the campaign, made his determination to carry out structural reforms appear more impressive to the public.
The DPJ, on the other hand, emerged as the main opposition by merging with the Liberal Party in September. A party that used to have internal discord, the DPJ picked up its momentum after the merger and increased its political influence. Internally, the party was consolidated and externally, it portrayed itself as a party capable of governing a country.
The DPJ nominated more candidates between 30 and 40 years of age for the elections, showing its sincerity to carry out party reforms. It also released a list of Cabinet candidates in the event that it was in a position to launch a Cabinet after the elec-tion. Among those on the list was Nagano Governor Yasuo Tanaka, who was marked down to be a minister for the decentralization of local autonomy.
The highlight of this election was each party's election manifesto. The DPJ put forward concrete policies and the LDP responded with a reform declaration. An opinion poll conducted by the Asahi Shimbun pointed out that voters in this election paid more attention to each party's manifesto (49 percent) than candidates (40 percent). All of a sudden, "manifesto" became such a buzzword that even private enterprises have begun to use it to refer to their business reforms.
Criticizing problems that it said had derived from the LDP's half-century dominance in the lower house, the DPJ advocated lessening the bureaucrat-led politics as well as bringing about an economic revival, tax transparency and projects to deal with such problems as an aging society. Concrete measures targeting each issue are detailed in its manifesto. The party's policies may have not imposed a dramatic impact on small constituencies, yet it harvested in the seats of national constituency.
The Koizumi-led LDP stressed the importance of continuing the current reforms and offered different policies on each issue outlined by the DPJ. Such debate is truly essential to democratic politics that emphasizes participation as well as the contract between political parties and people.
Despite its growing interest in the international security affairs, Japan, faced with financial difficulties and economic recession, has to first deal with its political and economic structure and system. Koizumi's reform declaration was an attempt to address these problems.


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For many financial advisors, Social Security retirement benefits are often an integral part of their clients’ retirement strategies to provide income. However, married couples not only have their own retirement benefits that are calculated based on each person’s individual’s work history (assuming they have the requisite 40 quarter-credits of earnings) available to them, but can also take advantage of spousal benefits when an individual’s spouse has a work history that leads to a benefit greater than their own retirement benefit. While the spousal benefit is often advantageous to the extent that the work history of an individual’s spouse leads to a greater benefit than the individual’s own retirement benefit, it does lend to potential strategies for married couples to maximize total Social Security benefits that are not available to single individuals.
The amount of an individual’s Social Security retirement benefit that would be received at Full Retirement Age (FRA; 66 for individuals born in 1954 and thus reaching that age in 2020) is the Primary Insurance Amount (PIA) and is calculated based on a formula that takes a certain percentage of the wage-inflation-adjusted average of the worker’s highest 35 years of FICA- or SECA-taxed earnings (i.e., the Average Indexed Monthly Earnings, or AIME). While the retirement benefit is equal to the PIA when a worker claims their benefit at FRA, benefits are reduced if they begin prior to the worker reaching FRA and increased if taken later (up to age 70). By contrast, an individual’s spousal benefit is equal to 50% of their spouse’s PIA. The spousal benefit is not adjusted if the working spouse claims the benefit early (e.g., if the working spouse begins taking retirement benefits before reaching FRA), but the spousal benefit is adjusted lower if the non-/lower-earning spouse claiming the benefit does so before their own FRA.
A business owner who is married may have the flexibility to hire their spouse and 'transfer' a portion of their salary between themselves and their spouses (assuming that the spouse actually provides services to the company to earn a salary in the first place). While this can serve to increase the couple’s combined retirement benefits, it often results in lower combined overall Social Security benefits for the couple! Notably, without shifting any salary, the non-/lower-earning spouse is already entitled to a spousal benefit. Accordingly, shifting salary away from the higher-earning spouse will often reduce their PIA right away (unless they already have 35 years of higher wage-inflation-adjusted earnings or, after the split, they continue to have earnings in excess of the maximum amount subject to FICA taxes for the year), while the benefit that the non-/lower-earning spouse would be entitled to won’t increase until their own retirement benefits exceed the spousal benefit that they would have received absent any changes.
In situations where a married worker receives compensation higher than the maximum amount subject to FICA taxes, cumulative Social Security benefits to the couple can potentially be increased by splitting the business owner’s salary between spouses. The caveat, though, is that by shifting the higher-than-FICA-maximum compensation to a lower-earning spouse, there can be a significant increase in annual FICA tax liability. In many – and perhaps, most – cases, the downside of the increase in FICA taxes will more than offset any cumulative increase in potential Social Security benefits. Thus, such an approach typically does not benefit a couple.
There are, however, situations where splitting the business owner spouse’s salary can make sense. One such situation is when a worker’s annual compensation will not be included in one of their top-35 years in calculating their Social Security AIME. If such is the case, and the worker’s compensation to be split is below the maximum amount subject to FICA, it may be possible to increase the spouse’s retirement benefit such that it exceeds their spousal benefit, thus netting a higher overall Social Security benefit for the couple (and without impacting the total FICA tax due)! Additionally, shifting compensation from a higher-earning spouse to their lower-earning partner will result in increasing the lower earner’s PIA. And with a higher PIA, calculated from the AIME based on the lower earner's own work history, the individual’s retirement benefit will be commensurately higher, with the flexibility to claim those benefits as retirement benefits whenever they desire (versus being required to wait until the higher-earning spouse decides to claim their own benefit, which would only then allow them to claim their spousal benefit). And while the net retirement benefit amount may not be higher, it may be the couple’s particular situation where flexibility to claim the benefits is more important.
Another situation where salary splitting may make sense for a married couple is if one spouse earns less than the other, but their own retirement benefit is already close to, equal to, or greater than their spousal benefit. In such circumstances, less (or potentially none) of the additional compensation received by the spouse will be ‘wasted’ by only increasing their own retirement benefit to equal their already-existing spousal benefit. Thus, salary shifting in this instance would potentially result in increasing the lower-earning spouse’s own retirement benefit such that the couple’s net Social Security benefits would be greater.
Ultimately, the key point is that to the extent a spouse can be legitimately hired for providing services to a working spouse's company, salary-splitting strategies can be considered (or avoided) as a way to help the couple optimize their Social Security benefits, and offer some timing flexibility for spouses who may feel constrained by the rules of claiming spousal benefits. However, financial advisors should be aware of the potential limitations that these strategies have, especially because of the role that spousal benefits play in a couple’s total Social Security benefit.
Social Security benefits are a critical component of many couples’ retirement plans, making every dollar of potential benefit important. And even for others who have accumulated larger savings, Social Security benefits may be less important in terms of achieving the couple’s financial goals, but such individuals are often equally interested in getting every dollar out of the Social Security system as possible. Accordingly, helping clients navigate the complex maze of Social Security rules to maximize total benefits is a recurring theme for many advisors.
How Social Security Retirement Benefits Are Calculated
Social Security retirement benefits help workers who live long enough to replace a percentage of the income they earned earlier in life. In order for income to be ‘counted’ for Social Security benefits, it must be subject to the Federal Insurance Contributions Act (FICA) tax (and/or self-employment income subject to the Self-Employed Contributions Act [SECA]). Thus, in general, the greater the worker’s annual wages that are subject to FICA or SECA taxes, the greater the individual’s Social Security retirement benefit will be.
In 2020, workers may have a Primary Insurance Amount (PIA) – the amount the worker is entitled to receive as a Social Security retirement benefit at their Full Retirement Age – of as little as $0 (if, for instance, the worker did not earn 40 or more “credits” of coverage), and as high as $3,011 if they earn the maximum possible benefit.
For any particular individual, the retirement benefit amount is calculated based on their highest 35 years of (FICA- or SECA-taxed) earnings, determined by adjusting the worker’s earnings history for wage inflation that occurred in the past (to bring prior earnings into “today’s” dollars), adding the worker’s highest 35 years of inflation-adjusted earnings (subject to an annual cap, which is $137,700 in 2020, and itself is adjusted annually for inflation), and dividing that amount by 420 (the number of months in 35 years), to arrive at the worker’s Average Indexed Monthly Earnings (AIME). The highest possible AIME for an individual reaching Full Retirement Age in 2020 (age 66 and 2 months) is $9,636.
Technically, only wages earned in or before the year a worker reaches age 60 are wage-inflation-adjusted when calculating the worker’s Social Security benefit. Wages earned at 61 or later are included at their nominal amount but can still increase the worker’s PIA if they are one of the highest 35 years of earnings when compared to the pre-61 inflation-adjusted wage amounts.
Once a worker’s AIME has been calculated, so-called bend points are applied to divide the AIME into as many as three separate tranches, each of which is then multiplied by a specified income replacement percentage, and added together to arrive at the worker’s PIA.
The first tranche is the total of the worker’s AIME that is equal to, or less than, the first bend point ($960 in 2020). This amount is multiplied by 90% as part of calculating the worker’s Primary Insurance Amount (PIA).
If the worker’s AIME exceeds the first bend point, any amount in excess of the first bend point, but equal to or less than the second bend point ($5,785 in 2020), will comprise the second tranche. This second amount is multiplied by 32% as part of calculating the worker’s PIA.
In the event that the worker’s AIME exceeds the second bend point, any excess beyond the second bend point creates a third tranche, which spans the threshold from the second bend point ($5,785/month) up to the maximum wages counted towards Social Security ($137,700/year, which equates to $11,475/month). This third amount is multiplied by 15% as part of calculating the worker’s PIA.
Finally, the (up to) three totals arrived at by multiplying each tranche of the worker’s AIME by the applicable percentage are added together. This becomes the worker’s PIA.
Example 1: Wilma will reach her Full Retirement Age (FRA) of 66 years and 2 months in 2020. Wilma has had consistently strong earnings throughout her career, and her AIME has been calculated at $8,485/month.
Accordingly, Wilma’s Primary Insurance Amount (PIA) equals $2,813, calculated as follows:
The presence of the bend points in the calculation of a worker’s PIA has the effect of diluting the value of earnings as they increase (which effectively is a form of Social Security “means testing” with higher income replacement rates for lower-income workers and lower replacement rates for higher-income workers). Notably, the first tranche of earnings, which comprises the portion of a worker’s AIME below the first bend point ($960 in 2020), is 90% ÷ 15% = 6 times more valuable than the ‘last’ (highest) earnings that boost a worker’s AIME over the second bend point ($5,785 in 2020). This is the primary driver behind Social Security retirement benefits replacing a greater percentage of a lower earner’s income in retirement than it does for higher earners.
A worker’s PIA is not necessarily the amount that they will receive as a retirement benefit. Rather, if an individual decides to claim their retirement benefit prior to their FRA (as early as age 62), then an actuarial adjustment will be applied to the PIA, and they will receive a reduced amount. By contrast, if an individual decides to claim their retirement benefit after their FRA (as late as age 70), then delayed credits of 8% per year (8%/12 per month) will be applied to their PIA, and they will receive a higher amount. For instance, an individual with a PIA of $2,000 who turns 62 in 2020 has a Full Retirement Age of 66 and 8 months. If they decide to claim their retirement benefit at the earliest possible time (age 62), an actuarial adjustment of 28.33% would be applied to their PIA, and they would receive a reduced retirement benefit of $2,000 x 28.33% = $1,432. If the same individual decided instead to delay benefits until age 70, they would receive a total of 4 years x 8% = 32% delayed credits = $2,000 + ($2,000 x 32%) = $2,640, plus any cost-of-living adjustments that would have been applied between age 66 and age 70.
A Worker’s Earnings Can Entitle The Worker’s Spouse To Benefits
In addition to a worker earning their own Social Security retirement benefit (at whatever replacement rates apply to their AIME to determine their PIA), if the worker is married, the same earnings can also entitle the worker’s spouse to a benefit based on the worker’s own employment record and their calculated PIA.
More specifically, if both spouses are alive (as they reach the age at which benefits can be claimed), the worker’s earnings will entitle the worker’s spouse to a spousal benefit.
An individual’s spousal benefit is equal to one-half (50%) of the worker’s PIA (as calculated above) if it is claimed at the spouse’s Full Retirement Age. If, on the other hand, the spousal benefit is claimed prior to the spouse’s Full Retirement Age (as early as age 62), then an actuarial adjustment will be applied, and they will receive a reduced amount. The worker must, however, actually claim their own retirement before the spouse can begin to receive their spousal benefit.
While workers with a retirement benefit can earn an 8% per year delayed retirement credit for waiting past their FRA, when it comes to spousal benefits, there are no delayed retirement credits. Instead, the age at which the worker claims their own retirement benefit has no impact on the amount of their spouse’s spousal benefit. Rather, the spousal benefit is always calculated on whatever the worker’s retirement benefit would have been if they had claimed the benefit at their FRA (their PIA), even if it’s not the retirement benefit they end out receiving after age-based adjustments.
It’s also important to note that, if the worker dies, as long as the couple was married at least nine months (or less, in the event the death is due to an accident), the surviving spouse will be entitled to a survivor benefit.
Unlike spousal benefits, which are based on the worker’s PIA, the survivor benefit is calculated, in part, using the worker’s actual retirement benefit. Therefore, it is increased or decreased (but not below 82.5% of the deceased worker’s PIA) for any age-based adjustments if the worker begins benefits earlier or later than their FRA. This amount, known as the “original benefit”, may be (further) reduced if the surviving spouse claims the survivor benefit prior to their own FRA.
Individuals Can Be Entitled To More Than One Type Of Social Security Benefit At The Same Time
If both members of a married couple have worked long enough (earned 40 or more Social Security credits), each spouse will generally be entitled to two benefits (technically referred to as “dual entitlement”): their own retirement benefit (calculated based upon their own earnings history), and a spousal benefit (calculated based upon the earnings history of their spouse).
Social Security does not pay the cumulative amount of both benefits for such individuals, though; rather, when an individual files for either their own retirement benefit or spousal benefit, they will be deemed to be filing for both benefits at the same time and will receive whichever is the higher of the two amounts.
In the past, individuals who had reached their Full Retirement Age could choose to file for only their spousal benefit (known as a “Restricted Application”, allowing their own retirement benefit to continue to grow via delayed credits. However, the Bipartisan Budget Act of 2015 eliminated the ability to do so for individuals who turned 62 on or after January 2, 2016.
As such, a lower-earning spouse’s own earnings history is often non-accretive to the couple’s combined potential Social Security benefit. It simply doesn’t create any additional benefit. More specifically, if an individual’s spousal benefit is higher than their own retirement benefit, their benefit will be the same as if they had not worked at all!
Example 2: George and Jane are a married couple (and have been married for more than one year). George will reach his Full Retirement Age (FRA) in November 2020, while Jane will reach hers the following month, in December 2020.
George has consistently been a high earner and has a PIA of $2,800. Jane also worked, but took some time out of the workforce to help raise their children when the children were young. She earned less throughout her career; accordingly, her PIA is $1,000.
George plans to begin claiming his retirement benefit at his FRA. Accordingly, he will begin receiving monthly checks of $2,800.
Jane also plans to begin collecting Social Security benefits upon reaching her FRA. Assuming she does so, Jane will receive a total benefit of $1,400 per month. Her monthly benefit would be comprised of her own $1,000 retirement benefit, plus an additional $400 ‘excess spousal benefit’ to cover the difference between her own retirement benefit and a full spousal benefit (50% of George’s $2,800 PIA).
Notably, though, this $1,400 monthly benefit is exactly the same benefit that Jane would be entitled to as a ‘pure’ spousal benefit, as determined solely based upon George’s lifetime earnings. Therefore, Jane’s own earnings history provides no additional benefit for the couple, and their cumulative Social Security benefits will be the same as if Jane had never worked at all!
The False Promise Of Splitting A Salary To Boost A Couple’s Net Social Security Benefits
Oftentimes, when a married individual is the owner of a business, there is a temptation to split the salary from the business (or in the case of a sole proprietorship in a separate-property state, the profits of the sole proprietorship, by creating a partnership) between both spouses. The thought is that by splitting the total wages between both spouses, less of the total wages paid will go towards generating the tranche of the AIME that returns 15 cents (and/or 32 cents) on the dollar when calculating the individual’s PIA and more of the total wages will go towards generating the tranches of the AIME that return 90 cents (and/or 32 cents) on the dollar.
This is often particularly appealing when the total salary paid is below the maximum annual amount of earnings subject to FICA taxes ($137,700 in 2020), as splitting the salary will not lead to any increase in total FICA taxes paid (because the income is fully subject to FICA taxes either way, regardless of whether/how it is split). By contrast, where wages in excess of the annual maximum amount of earnings subject to FICA taxes are split, the split will cause additional wages to become subject to the tax, and is often enough of a deterrent, on its own, to eliminate the desire to split the wages.
Example 3: Betty is 35 years old and is married to Barney, who is also 35 and a stay-at-home dad (who is not otherwise accruing Social Security benefits by staying at home and not working).
Betty is the owner of Happy, Inc., an S corporation from which she currently pays herself a salary of $120,000, all of which is subject to FICA tax.
In addition, Betty enjoys profits from Happy of an additional $150,000, none of which are subject to FICA taxes (as while profits from S corporations are subject to ordinary income tax rates, they are not subject to FICA taxes).
After reading an article about how an individual’s Social Security retirement benefit is calculated, Betty gets an idea. Instead of continuing to pay herself a wage-inflation-adjusted salary of $120,000 annually, she considers splitting her salary evenly, paying herself $60,000, and hiring her spouse, Barney, at an equivalent salary of $60,000.
On the surface, this would seem like a logical idea. Notably, using the “Quick Calculator” available on the Social Security Administrations website, we can see that a 35-year-old with 35 or more years (the number of years’ wages used in calculating the AIME) of $120,000 of present-day, wage-inflation-adjusted earnings would have a PIA of $3,028.
Conversely, by using the same calculator, we can see that if the same individual earned $60,000 of present-day, wage-inflation-adjusted earnings for 35 or more years, the PIA would be reduced, by ‘only’ to $2,144.
So, while the salary was cut in half, the individual’s Social Security retirement benefit would retain $2,144 / $3,028 = 79.62% of its original value.
Multiply that $2,144 PIA by two, since both spouses (Betty and Barney) would have income of $60,000 annually, and we arrive at a total Social Security retirement benefit, at the couple’s Full Retirement Ages, of 2 x $2,144 = $4,288. That’s well more than the $3,028 PIA that the same $120,000 of total earnings would generate if they were paid to just a single individual.
So splitting salaries results in a combined PIA that is greater than that resulting from the unsplit salary… Home run, right?
Not so fast. As a matter of fact, more often than not, the ‘planning strategy’ above is more of a ‘swing and a miss for strike three’ than it is a ‘home run!’
Simply put, it ignores the existence and value of the spousal benefit.
Recall that a spousal benefit is a ‘built-in’ benefit that an individual is entitled to, based upon the earnings history of a worker. The spouse (receiving the spousal benefit) does not need to work – ever – in order to receive such a benefit. Accordingly, if an individual will be entitled to a spousal benefit, their own earnings history becomes largely irrelevant unless it can help them generate a benefit larger than the spousal benefit they will already be entitled to receive by ‘default’.
Stated differently, wages from a high-earning spouse that are shifted to a lower-income spouse may be calculated in the lower-income spouse’s own retirement benefit at a higher replacement rate (than would have been the case if the wages were paid to the higher-earning spouse), but when the spouse is dual-entitled, that shift may not actually result in a higher (cumulative) benefit, because the spouse’s much-lower retirement benefit (based on the wages that were split and shifted to them) may be less than what the spousal benefit would have been had the salary not been split at all! In other words, the higher spousal benefit will overwrite the lower retirement benefit anyway… so making the retirement benefit higher is a moot point (when it’s going to be overwritten anyway)!
In fact, in many situations, it’s impossible to pay a lower-earning spouse enough wages to produce a retirement benefit in excess of the spousal benefit they are already on track to receive, absent the salary shift. Accordingly, any shift in salary actually produces lower cumulative Social Security benefits for the couple.
For instance, in reviewing Example 3 above, where, absent a salary shift, Betty would have a PIA of $3,028, Barney would ‘automatically’ be entitled to a spousal benefit of $3,028 ÷ 2 = $1,514. Therefore, if Barney earns compensation of his own – whether it be from Betty’s business or from an unrelated employer – it would not increase the total benefit available to the couple at their FRA (Betty’s retirement benefit + Barney’s spousal benefit) unless Barney’s earnings history produces a benefit of more than $1,514.
And, as it turns out, it’s impossible to shift enough of Betty’s salary to Barney to produce a larger cumulative Social Security benefit than they would have enjoyed by simply continuing to have Betty earn her full $120,000 of annual compensation each year (and having Barney receive 50% of that amount as a spousal benefit)!
More specifically, as the chart below shows, a small shift of $10,000 in salary from Betty to Barney each year results in a markedly lower cumulative benefit. As the income shifted from Betty to Barney increases, the couple’s total retirement benefit income shifts down from $4,542/month towards $4,288. As more of Betty’s compensation is shifted and salaries equalize, the difference diminishes, but it never actually produces a greater benefit than the couple would have enjoyed by doing absolutely nothing!
How Splitting Salaries That Are Above The Social Security Wage Base Can Increase Cumulative Social Security Benefits… But Also Increase FICA Tax Liabilities
It’s worth noting that this phenomenon – where splitting salaries cannot produce a net higher cumulative benefit at Full Retirement Age – is generally true for situations in which the higher earner's compensation is less than maximum compensation subject to FICA taxes. Where an individual’s compensation is substantially higher, though, splitting compensation could produce a net increase in Social Security benefits. But it would also come at the expense of a significant increase in annual FICA tax liability.
For instance, an individual with $300,000 of annual compensation (adjusted for wage inflation) for 35 years would be entitled to a maximum Social Security benefit. Furthermore, they would be entitled to such a benefit even though ‘only’ the first $137,700 of wages (in 2020) would be subject to the FICA tax.
If such an individual were married, their spouse would generally be entitled to a spousal benefit of half of the maximum PIA at their (the spouse’s) Full Retirement Age. Accordingly, the cumulative Social Security benefit received by the couple when they reached their Full Retirement Ages would be 1.5 times the maximum PIA, all funded via the one working spouse’s ‘maximum-earnings’ history.
Suppose, however, that this couple split the $300,000 of compensation evenly, $150,000 per spouse. Would that produce a net higher Social Security benefit at Full Retirement Age?
Sure. Because at $150,000 of annual compensation each, both spouses would have enough annual compensation to have a maximum PIA. Accordingly, the primary earner would not face any reduction in benefits (because she is still above the Social Security wage base earning the maximum PIA), but the spouse would earn the maximum 100% PIA benefit – which is certainly higher than ‘just’ 50% of the primary earner’s PIA. As a result, instead of effectively earning 1.5X the maximum PIA (100% for the primary earner plus 50% as a spousal benefit), the couple would earn 2 times the maximum PIA at Full Retirement Age instead.
Example 4: Recall Betty and Barney, from Example 3, who are married and are each 35 years old. Suppose that Betty’s company, Happy Inc., suddenly takes off, and Betty begins paying herself a salary of $400,000 annually.
Accordingly, using the Quick Calculator available on the Social Security website, we can see that Betty’s PIA is projected to be $3,257. Barney’s spousal benefit, therefore, would be $3,257 x 50% = $1,628.50, giving the couple projected cumulative Social Security benefits of $4,885.50 when they reach their Full Retirement Ages.
Suppose, however, that instead of paying herself a salary of $400,000 annually, Betty splits her salary evenly between herself and Barney. Since Betty’s salary would continue to be above the $137,700 maximum earnings subject to the FICA tax (for 2020), there would be no impact on her future PIA. It would remain the same at $3,257.
However, since Barney would now also have a salary of $200,000 annually, he too would have a projected PIA of $3,257. Accordingly, the couple's cumulative Social Security benefits at their FRAs would be $3,257 x 2 = $6,514. That’s $1,628.50 per month more than was the case when Betty only paid herself!
Thus, in Example 4, Betty and Barney would have increased their cumulative Social Security benefit by ($6,514 – $4,885.50) ÷ $4,885.50 = 33.33%, where splitting salaries results in both spouses having a maximum PIA based on their own retirement benefit, versus not splitting salaries results in one spouse having a maximum PIA for purposes of calculating their retirement benefit and the other having 50% of the maximum PIA for their spousal benefit.
However, in doing so, they will have doubled their annual FICA tax liability. In Example 4, above, for instance, Betty is subject to personal FICA taxes of $137,700 x 6.2% = $8,537.40, regardless of whether she pays herself a salary of $400,000 or $200,000. However, if Betty opts for the latter because she pays Barney a salary of $200,000 as well, then Barney will also be personally liable for FICA taxes of $8,537.40 in 2020.
But even that doesn’t tell the whole story, because Betty’s business has to match the FICA taxes paid by its employees. Accordingly, splitting Betty’s salary and putting Barney on the payroll for $200,000 produces a net increase in FICA tax responsibility for the couple of $8,537.40 x 2 = $17,074.80!
Do that annually until FRA, and it’s nearly $550,000 (in today’s dollars) of additional FICA taxes that will be owed.
And in return for those contributions, what do Betty and Barney get? An ‘annuity’ payment of $1,628.50 per month.
It’s hard to imagine many individuals would opt for that trade-off voluntarily… especially when you consider the additional risk that, if either spouse dies, the higher cumulative benefit will ‘die’ with them (as either way, the survivor would be entitled to a benefit calculated using ‘max-earnings’).
Stated differently, that $1,628.50 is an ‘annuity’ payment that will only be paid for as long as both spouses are alive. When the first spouse dies, so too does that ‘annuity’ payment!
An S corporation is required to pay reasonable wages to individuals who provide services to the S corporation. The most common issue related to an owner’s compensation paid by an S corporation is paying too little in wages, typically in an effort to have more of the total income received from the S corporation escape FICA taxes. However, it’s also impermissible to pay someone, including a spouse, wages that are unreasonably high for the services provided. Accordingly, a spouse hired (that is on payroll) by an S corporation must actually provide some sort of service to the company. “Reasonable,” however, is a fairly subjective term, and as such, the “reasonable salary” that an individual can justifiably receive is often fairly broad in range. Throughout this article, we shall assume that any salary splitting (or non-splitting) can be justified by the services that the paid individuals are providing to a company.
Limited Situations Where Spousal Salary Shifting Can Be Beneficial
As outlined above, in general, it does not make sense to split a ‘single’ wage across two workers in order to try to increase cumulative Social Security benefits.
However, as with most planning strategies, there are a variety of exceptions to the general rule. Three such exceptions include 1) when a lower-than-‘max-earnings’ worker’s compensation will not be a top-35 income year, 2) when additional flexibility in the timing of claiming is desired, and 3) when the lower-earning spouse has enough of their own income to already be close to the spousal benefit amount.
Lower-Than-Maximum Earnings For The Worker Spouse – When Compensation Is Not Included In A Top-35 Year
One situation where it can make sense to shift compensation between spouses is when the worker spouse’s compensation is below the maximum compensation subject to FICA tax for the year, and the compensation isn’t high enough to be one of the worker’s top 35 years of wage-inflation-adjusted compensation.
An individual’s earnings history can be found on their Social Security statement. Those earnings can then be multiplied by the appropriate increases in the Average Wage Index to compare such amounts to the present-day, nominal salary, to determine if the present-day compensation will be one of the top 35 years of earnings.
Recall that an individual’s retirement benefit is calculated using the highest 35 years of wage-inflation-adjusted compensation. As such, any compensation earned in years that do not ‘crack’ the highest 35 years of such compensation will provide no benefit to increasing the worker’s retirement benefit. In short, there’s no Social Security benefit upside to keeping that compensation with the worker spouse.
In addition, the worker’s compensation is less than the maximum compensation subject to FICA tax for the year, shifting any (or even all) of the compensation to their spouse will not increase the total FICA taxes paid by the couple. In short, there’s no FICA tax downside to shifting that compensation to the spouse.
Accordingly, to the extent such a shift in compensation can be reasonably justified by services provided by the spouse to the worker spouse's company, it’s a no-lose proposition to potentially increase the PIA based on the spouse’s own work record.
In the end, the compensation may not be enough to allow the spouse’s own retirement benefit to exceed their own spousal benefit, especially when the spouse’s earnings history is lower than the worker spouse's, in which case, from a Social Security benefit standpoint, it’s a wash. But as the old saying goes, “It can’t hurt to try!” And it’s at least possible that the additional earnings will result in a higher benefit for the spouse in the future (when added to whatever other earnings they may generate for Social Security benefits in the future).
More Flexibility In Timing Of Claiming Is Desired
One big benefit of a Social Security retirement benefit versus a spousal benefit is that, in general, such a retirement benefit can be claimed whenever the worker wants between the ages of 62 and 70.
By contrast, as noted earlier, a spousal benefit can only be claimed at the time – or sometime after – the worker spouse (whose earnings history is used to calculate the spousal benefit) has claimed their own retirement benefit.
Accordingly, if the worker spouse decides to wait until they are 70 in order to maximize the value of their own retirement benefit (and, if they are the first to die, the survivor benefit for the spouse), their spouse will not be able to claim a spousal benefit until that time as well.
This can be particularly frustrating for couples who are close in age, or where the lower- or non-earning spouse is older than the worker, as there is no dollar advantage (through delayed credits) for waiting to take a spousal benefit beyond an individual’s Full Retirement Age (as there is with one’s own retirement benefit).
Example 5: Bamm-Bamm and Pebbles are married and are of the same age. They will each reach their Full Retirement Age in 2020. Bamm-Bamm’s PIA is $2,500, while Pebbles did not work enough to have her own retirement benefit. As such, she will (eventually receive) a spousal benefit of $2,500 x 50% = $1,250.
Bamm-Bamm believes that there is a strong likelihood that he and Pebbles will have reasonably long lifetimes. As such, he plans to delay receiving his Social Security retirement benefit until age 70. Unfortunately, that means that Pebbles must also wait until she is age 70 to claim her spousal benefit.
During that time, Bamm-Bamm’s retirement benefit will increase (as delayed credits and any cost-of-living adjustments are applied), but Pebble’s spousal benefit will remain $1,250 (plus any cost-of-living adjustments).
Which means that by waiting until Bamm-Bamm’s age 70, Pebbles will simply forfeit $1,250/month of benefits without enjoying any increase in future benefits for having waited!
In situations when spouses desire more flexibility to claim their Social Security benefits (compared to the circumstances such as in Example 5 above), splitting salaries can help alleviate the problem. For instance, if Pebbles had earned ‘just’ enough to generate her own $1,250/month retirement benefit by splitting salary with Bamm-Bamm, then her benefits themselves would not have increased… but the couple’s benefits would end out being higher because Pebbles could claim her $1,250/month for the 4 years that Bamm-Bamm was waiting for his own benefit (and earning his Delayed Retirement Credits).
The split may still have a negative impact on the overall maximum potential benefit the couple might receive from Social Security, but having the freedom and flexibility to claim benefits at different ages could make it a worthwhile ‘investment’ for a client.
Lower Earner’s Own Benefit Is Close (Or Above) Spousal Benefit
In some situations, it’s not a matter of one spouse being the sole ‘breadwinner’ and the other spouse not working at all. Rather, one spouse may simply be more highly compensated than their spouse. In such situations, where the lower earner’s own retirement benefit is already equal to or greater than the spousal benefit, a shifting of some of the higher-earning spouse’s compensation to the lower-earning spouse can actually produce a higher cumulative Social Security benefit.
Notably, the primary issue with shifting a working spouse’s compensation to their spouse is that, depending on the difference between each spouse’s PIA, a good amount of the shifted compensation may be needed just to get the spouse’s own retirement benefit equal to the spousal benefit that they would have received, absent any action. In other words, a lot of the shifted income may be ‘wasted’ because it may take a large shift in compensation to move the PIA needle for the spouse’s retirement benefit to exceed their spousal benefit.
For instance, in Example 3, above, Barney was entitled to a $1,514 spousal benefit without any compensation of his own. As Chart 1 (shown earlier) indicates, however, even when Barney was receiving a salary of $30,000, his own retirement benefit of $1,350 was still less than his initial spousal benefit of $1,514.
Accordingly, the first $30,000+ of compensation paid to Barney was ‘wasted’ in an effort to merely get his own benefit to equal the spousal benefit to which he’d have already otherwise been entitled.
If, however, the spouse has their own lower compensation already, and a compensation shift would produce a benefit close to, or above, their spousal benefit, then the shift may be much more financially ‘satisfying’. More specifically, if, say, the spouse’s own earnings already produce a retirement benefit that is equal to their spousal benefit, then each additional dollar of compensation they receive will actually increase their own retirement benefit (rather than just helping it reach the amount of their spousal benefit, to begin with).
Accordingly, if the lower-earning spouse would see more of that income replaced as a Social Security benefit (e.g., the income would go towards a tranche of the spouse’s AIME with a higher replacement rate in determining their own retirement benefit) than the worker spouse, the couple’s cumulative net Social Security benefit will increase.
Example 6: Recall, once more, Betty and Barney from Examples 3 and 4, who are each 35 years old.
In Example 3, Betty was receiving compensation of $120,000, while Barney was earnings $0, and we were able to show that no matter how much salary Betty shifted to Barney, the couple did not see an increase in total Social Security benefits at their FRAs.
But what if, instead of no compensation, Barney had compensation of $40,000 per year? Using Social Security’s Quick Calculator, we can see that Barney would be projected to have a PIA of $1,615.
That actually changes the ‘equation’ quite a bit, because none of Barney’s salary would be wasted just helping him get a retirement benefit equal to his spousal benefit. His existing earnings already do that.
Accordingly, if Betty were to shift $20,000 of her ($120,000) salary to Barney, her PIA would decrease from $3,028 to $2,780, or a total of $248. Meanwhile, by increasing his compensation from $40,000 to $60,000, Barney’s PIA would increase from $1,615 to $2,144, or a total of $529!
In the situation in Example 6, for every dollar of compensation that Betty shifted from herself to Barney, Barney’s PIA increased by roughly double the amount that Betty’s PIA decreased. A win!
It’s not a ‘perfect’ plan. Of course, so little rarely is.
Because while such a shift can increase the PIA for the spouse receiving the additional compensation more than it reduces the worker spouse’s PIA, in order for them to see the net benefit, both spouses have to remain alive for it to work out! As when the first spouse dies, the survivor will keep the (worker’s) higher benefit amount. Thus, if either spouse dies early in retirement – or before – the remaining benefit amount will be lower than it otherwise would have been, had no shift in compensation taken place.
Social Security is often referred to as one of the three legs of the ‘retirement income stool’, along with pension income and personal savings. These days, outside of government work, pensions are extremely rare, turning the three-legged stool into a two-legged stool for most workers. Accordingly, Social Security is an increasingly valuable part of many individual’s retirement plans.
The good news for workers is that Social Security benefits remain a cost-of-living-adjusted, tax-efficient (as no more than 85% of Social Security benefits are taxable), lifetime annuity. The downside is that in order to get the most out of the system, it’s necessary to navigate its many rules.
Oftentimes, what seems to make sense ‘on the surface’ may no longer make sense once individuals dig a bit deeper. Such is the case with ‘splitting’ salaries between spouses.
While the allure of such a move can seem obvious when one spouse’s replacement rate is higher than the other’s, the built-in default benefit for the lower-earning spouse (i.e., the spousal benefit) often makes such a shift in income a net-negative. Nevertheless, in limited circumstances, such a shift can provide a couple with the opportunity to receive a net increase in Social Security benefits and/or more flexibility from a time-of-claiming perspective.

domain: finance


text:
There are many movies that are worth seeing, but there are a lot of stinkers as well. My goal here is to weed out the good from the bad.
Mike (John Gallagher Jr.) begins his day as any other. He has a mundane job at Belko Industries, an American company located in Bogota, Columbia. The local area is not safe, so Belko Industries is equipped with an intense defense system, and employees are chipped for their safety. In the event of a lockdown, no one can get in or out of the building. Unfortunately, this security system will shortly become a living hell for Mike and his fellow coworkers.
In a twisted social experiment, an unknown terrorist group takes over the building’s security system, locks down the building, and forces the employees inside to play a sinister game of life and death. The employees are given specific rules, but essentially have to kill each other or they themselves will be killed. If they choose not to participate, the chips inside their bodies will be used against them, a threat that forces civilized men and women into a survival of the fittest scenario. Lines will be crossed, professional relationships will be ruined, but what would you do if your life was at stake?
The Pros & Cons
|The Pros||The Cons|
The Premise (+5pts)
Character Development (-10pts)
The Action (+5pts)
The Actors (+3pts)
Gets Old Quick (-6pts)
Pro: The Premise (+5pts)
The movie’s greatest strength had to be its premise. It was a pretty ridiculous, but it was a straight forward idea. This made the plot easy to follow, made way for a ton of gory action, and it forced characters into very different roles than what they were used to. The filmmakers clearly knew they had what could be a fun, but ridiculous movie, and I appreciated that the filmmakers did not try to setup the premise in a way that tried to make any logical sense of it. It was ridiculous, and the filmmakers knew it was ridiculous, and this made it easy to look past the logistical issues involved with it. It was a fun premise, that did not need to be realistic. It just needed to entice potential viewers, and it certainly did just that.
Con: Character Development (-10pts)
While ridiculous, this story’s premise forced its characters to transform. Some definitely transformed more than others, but the filmmakers did a pretty poor job of developing any of these transformations. There was really no character development for any character other than Mike. Then with Mike, the character development that he got was nothing special.
The real problem I had was with all of the characters who became antagonists. It was like an immediate switch that was just flipped. Before the lock down, they were all typical men in an office, but then the lock down started and a bunch of them instantly banded together and were totally okay with murdering people they had worked with for years. It just felt like there was no natural progression here, and the characters felt incredibly one-dimensional. The filmmakers knew they had a ridiculous premise, but they failed to see the great character development that could have been given to all of these characters, as they struggled with the morality of their actions. Instead, the filmmakers made them normal people who just suddenly turned into cold-blooded murderers with the flip of a switch, and none of them showed any real remorse over their actions.
Pro: The Violence (+5pts)
This was a very violent movie, and it was not mild violence that got old quickly. There was a lot of intense violence from when the building got locked down, right up until the climax of the story. What made the action so compelling was that neither the people dishing it out, nor the people receiving it, were people who were used to violence. With every gunshot, and axe swing, the violence had so much more weight because every character was out of their comfort zone.
The violence made the whole situation feel more intense and more extreme, because it felt unnatural for everyone involved. Additionally, the gore was necessary because it was supposed to shock the characters, as well as the audience. I had a lot of major issues with this movie, but I thought the filmmakers hit the sweet spot with the violence, as it was not gore for the sake of gore. Each shot, blow, and drop of blood had weight to it, and it made it so that the violence never felt stale.
Con: Predictable (-4pts)
The movie was predictable for two main reasons. The first was that the plot was a bit too simple. I knew where the story was going because there was really only one direction for it to go in. The characters did not have a choice, they either had to kill, or they would die. Some characters were reluctant, some characters were not, but everything progressed exactly as you would expect it to.
This was also a movie that did not benefit from having a main character. Mike found himself in plenty of precarious situations, but I never had concern that he was in trouble, because I knew he would make it to the end. I knew he would survive for one reason, and one reason only: he was the main character. Sure, there was a chance he would die at the end, but for the most part, you will know he will survive all of the situations he found himself in before the climax. This made a lot of the scenes leading up to the climax feel less intense, because I was never worried for the main character.
Pro: The Actors (+3pts)
Like I said before, the characters were not given much development, which meant the actors were not given much to work with. This, mixed with a ridiculous premise, made for a combination that would be hard to sell to the audience, if the actors could not pull off their respective roles. Fortunately, the cast did a decent job with what they had to work with. There were three types of characters in this movie, and each played an important role in getting the audience to go along with the story. The first type of character were the victims, who did not do much other than scream, panic, or get killed. These characters were important because they made the threat feel real.
The second type of character were the antagonists, who quickly tried to take charge, and claim power to save their own skin, no matter the cost. These characters were obviously important, because they were the threat that the other characters had to overcome. The last type of character were the relatable characters. These were similar to victims, as they were protagonists, but these were the characters who actually did something other than just being bodies for the antagonists to kill. These characters were important because they gave the audience characters to root for. Each character type played an important part of this movie, and the cast did a good job—considering what they had to work with—of making these characters believable, despite the ridiculous situation they were in.
Con: Gets Old Quick (-6pts)
The filmmakers had a premise that pulled me in, but they did little to maintain my interest. There was plenty of violence, but that was about it. This made the premise feel old pretty quickly, which was not made any better by the fact that the story progressed exactly as you would expect it to. The filmmakers had a good concept, but I got the impression that they overestimated the premise that they had, as they did not try to deliver a compelling story. They simply thought the premise would be good enough on its own—at maintaining interest—but it was not.
Grade: D+ (68pts)
The filmmakers had a decent premise with this movie, but I thought they severely dropped the ball with the execution. The premise was ridiculous in a good way, and the cast did a pretty good job with what they were given. Unfortunately, the movie’s problems far outweighed its strengths. The characters were very poorly written, as they were in a story that could have made for fascinating character stories, but the filmmakers did not follow through. Instead we got a cookie-cutter plot, and while the action was done really well, the overall poor writing was just too much for the movie to overcome. It had potential, but the filmmakers got lazy and delivered a movie that you should probably skip.

domain: entertainment


A-DATA GAMMIX D20 16GB DDR4 3600MHZ
GAMMIX D20 DDR4 Memory Module
The XPG GAMMIX D20 DDR4 memory module is like a vigilante rising from the darkness. Its stealthy 4133MHz performance and sinister black exterior will strike fear into the heart of any opponent.
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A Speed Demon
Made with high-quality PCBs and put through a rigorous quality control process, the GAMMIX D20 reaches speeds of up to 4133MHz.
Supports AMD Platforms
Through verification testing done in conjunction with various motherboard makers, the GAMMIX D20 works optimally with the latest AMD platforms.
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|Dimensions (L x W x H)||133.35 x 34 x 6.5mm|
|Interface||DDR4 U-DIMM 3200-4133MHz|
|Operating Temperature||0°C to 85°C|
|Storage Temperature||-55°C to 100°C|
|Operating Voltage||1.35V – 1.4V|
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Fish as Food
More than a billion people–largely in developing countries–rely on fish as their primary source for animal protein. That’s a lot of fish tied to human health and well being.
In this Fish as Food issue, we describe topics as they relate to fish as a vital nutrient or as a healthy dish to occasionally savor. Sustainable Seafood Choices provides practical, hands-on guidelines to eating wild-caught fish. This information will help you become a more conscientious consumer who keeps healthy oceans in mind.
Is there enough fish for everyone? We talk about that in Overfishing — one of the global challenges to finding a balance between ocean and human health. Another issue related to commercial fishing is Bycatch, the unintentional catch of other species. Aquaculture is a viable, growing industry that provides additional fish for our growing demand. But there are real concerns about many of these farm-raised fish.
In our Advice for Medical Professionals you’ll find easy to understand information about the risks and benefits of eating seafood. And there are simple guidelines, blogs and tutorials to understand Mercury in Seafood, too. Check out Seafood Fraud to learn about seafood being sold under false names.
Aquaculture — Farmed Seafood
Aquaculture—fish farming—produces an estimated 55 million metric tons of fish annually, worth $106 billion. For comparison, commercial fishing hauls in 90 million metric tons of wild-caught fish annually. Aquaculture is a large and growing industry, and has the potential to take pressure off depleted wild fish populations, while providing food and nutrients to millions of […]
Bycatch refers to the unwanted sea life people catch when they’re fishing for something else. Bycatch wastes 7 million metric tonnes of sea life every year. The vast majority of bycatch—already dead when it hits the deck— is just discarded. Killing hundreds of thousands of juvenile fish not big enough for legal take can undermine […]
Fish sold as red snapper, wild salmon, and Atlantic cod are commonly mislabeled. A Boston Globe study of over a hundred Boston-area seafood restaurants found that 48 percent of the fish was mislabeled. When asked about the discrepancies, some restaurant owners shrugged saying that everyone does it. The most common kinds of fraud are mislabeling […]
Mercury in Seafood Overview
One of the most dangerous yet confusing toxic pollutants is mercury in seafood. Mercury is very bad for developing fetuses and children, yet seafood is very good for them. But mercury is in all seafood. Confusing? The Safina Center helps untangle the issue and gives straightforward guidance for consumers and parents.
Overfishing—taking fish and other sea creatures from the ocean faster than they can reproduce—has caused more change to the world’s oceans than any other single factor so far. From fish to whales, fishing has depleted many populations of ocean animals. Some have collapsed to very low numbers. Some are no longer commercially viable. “How much […]
Sustainable Seafood Choices
The Safina Center’s sustainable seafood program helps consumers discover the connection between a healthy ocean, fishing, and seafood through our Guide to Ocean Friendly Seafood, a comprehensive seafood analysis and ranking methodology.


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- The Enterprise
- The Recorder
An alternative location was presented to the Maryland Transit Administration at a public meeting Wednesday night for a commuter parking lot in northern St. Mary’s.
The state is designing a park and ride lot in New Market at the intersection of Route 5 and New Market Turner Road, behind the Charlotte Hall trash and recycling convenience center and near Dent Elementary School.
However, Charlotte Hall developer John K. Parlett suggested another location in a field in Mechanicsville that he said would work better. Several others agreed.
“Anything is better than what they have come up with,” said Del. John F. Wood Jr. (D-St. Mary’s, Charles) of the location the state is designing at New Market.
The park and ride lot is designed to provide 500 spaces, making for at least 1,000 commuter trips in and out of it, plus the buses that take commuters north.
Parlett said there are already 3,200 vehicles a day using the Route 5 and Route 6 intersection. Adding another 1,000 trips is a 30 percent increase. “For lots of reasons, we are opposed to that,” he said.
Parlett suggested the state look at a field off northbound Route 5 across from a new traffic signal at Mechanicsville Road and Route 5. The 44-acre property is owned by Dennis Allan Burch, according to state land records.
“I don’t have any representation whatsoever,” Parlett said. “I’m just looking at a viable site.”
There are 29,000 vehicles a day passing the intersection of Mechanicsville Road and Route 5, he said. Adding 1,000 more trips there would only be a 3 percent increase.
And commuters could access the proposed location right off of Route 5. Those coming from the Country Lakes neighborhood would drive down Mechanicsville Road, through the intersection at Route 5 and right into the parking lot, he said.
At the New Market location, commuters would access the lot from Route 6, which would have to be widened at considerable cost. That lot can’t directly access Route 5 because there are wetlands in between.
The Route 5 and Route 6 intersection would have to be upgraded as well. “Think about the disruption for everyone for a year at that intersection” during construction, Parlett said.
“That is not the ideal spot for that,” Wood said.
“That New Market is a bad intersection today and this would only make it worse,” said F. Elliott “Sonny” Burch Jr., whose family owns several properties in the Charlotte Hall area. “It’s not a good location.”
The state is building a park and ride lot for Charlotte Hall on 11 acres it bought from Burch for $1.5 million.
Sonny Burch is a cousin to Dennis Burch, the owner of the field in Mechanicsville for the proposed park and ride lot. Dennis Burch could not be reached Thursday and Sonny Burch said he hasn’t been able to reach Dennis Burch either.
The Maryland Transit Administration said 65 percent of the commuters for the New Market park and ride lot would come from the south. “If 65 percent of the traffic comes from the south, why not move the lot south?” Parlett said.
Buying some land from the Mechanicsville property would be cheaper than the road improvements proposed at New Market, he said.
The St. Mary’s County Planning Commission already turned down the New Market park and ride lot in 2007 because of its concerns of the traffic impact.
Wood said he intends to set up a meeting between the Maryland Transit Administration and Southern Maryland lawmakers to discuss the alternate location.
The St. Mary’s County commissioners were recently briefed on the New Market location and they noted no objections to the site.
“The state and county have not heard the last of this,” Parlett said.
The New Market park and ride project is still under preliminary design, which isn’t finished.
“We value the input of all community members,” Terry Owens, spokesman for the Maryland Transportation Administration, said in an email Thursday. “That’s why meetings like the one we had last night are so important. The public comment period will last for another two weeks. After that we’ll review all that we heard. If some additional evaluation of ideas is necessary we’ll do that, and respond where appropriate.
“The bottom line is we want a transparent process that allows us to serve the best needs of our passengers while at the same time being good neighbors in the communities where we operate,” Owens said.

domain: news


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Many Cancer Survivors Inactive and Obese
Reported April 23, 2008
(Ivanhoe Newswire) — Cancer survivors may need to eat better and exercise more to keep their disease at bay.
New research finds many cancer survivors are obese and not physically active, which could make it harder to keep their cancer under control. The study shows being diagnosed with cancer does not seem to lead to significant behavior change.
Researchers in Canada analyzed data from more than 114,000 adults. They found fewer than 22 percent of Canadian cancer survivors were physically active — the lowest rates were in men and women who had survived colorectal cancer and women who survived melanoma and breast cancer. Results also show nearly one in five cancer survivors was obese, and one in three was overweight. The authors say these findings are comparable to the general population.
But there were some differences between cancer survivors and those without a history of the disease. For example, men who had survived prostate cancer were more likely to be active and less likely to be obese than those who didnt have cancer. And obese breast cancer survivors were less likely to be active compared with obese women without a history of the disease.
This finding is cause for concern because physical activity may be particularly important for obese breast cancer survivors, the authors note. Studies suggest obese breast cancer survivors who exercise more may keep the disease from recurring and improve their quality of life.
The authors conclude there should be interventions with cancer survivors to increase their physical activity and get them to eat a healthier diet.
SOURCE: CANCER, published online April 21, 2008

domain: medical


Electromagnets are classified as either resistive or superconducting based on the coiling wires used. Dexter’s experience lies in resistive electromagnet technologies.
Electromagnets are comprised of two main elements to produce a magnetic field when powered: the coil(s) and a current source.
Their general purpose is to provide a magnetic force to actuate mechanical components. The field can be manipulated by a change in current, core material, or the number of wire loops.
In contrast to permanent magnets, electromagnets can be switched off and don’t require special rare earth materials. However, sometimes a selection of a unique core material can aid in a higher field output. The three main power setups of electromagnets are Low Frequency AC, DC, and Pulse.
Read our latest whitepaper on Electromagnet Design Considerations here.
Electromagnets are very widely used in electric and electromechanical devices, including:
|• Motors and generators.
|• Actuators, such as valves
|• MRI Machines
|• Electric bells and buzzers.
|• Loudspeakers and headphones
|• Magnetic recording and data storage equipment: tape recorders, VCRs, hard disks
- Dynamically controllable field strength
- Can be turned off (safety, reduce power consumption)
- Can feasibly achieve higher strengths
- Assembly of device is safer
- Electromagnets don’t risk demagnetization the way permanent magnets do
- Constantly maintains magnetic field without a drop in strength
- Can be lightweight and compact due to higher energy density of magnet material
- Can be a cost-effective solution (especially since no power is needed to run/operate)
- No maintenance or cooling required as magnets do not produce heat from an energy source


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This qualitative survey was carried out in the period from June to November of 2019 in an attempt to reveal how young people aged 15 to 16 search and find information about sexual and reproductive health.
School-related violence in all its forms, including bullying, is an infringement of children’s and adolescents’ rights to education and health and well-being. No country can achieve inclusive and equitable quality education for all if learners experience violence in school.
Research on the views of youth about comprehensive sexuality education, and their knowledge of and attitudes towards reproductive health was conducted for the purpose of program activities planning of the United Nations Population Fund in Bosnia and Herzegovina (UNFPA BiH).
There is clear evidence that school-based sex education programmes can improve sexual health outcomes. Women who have experienced sex education in schools are less likely to have experienced rape, abortion or distress about sex.
All children have the right to safe and quality education, regardless of their sexual orientation, gender identity/expression or sex characteristics.
The global trend towards smaller families is a reflection of people making reproductive choices to have as few or as many children as they want, when they want.
Information Notes are compiled for Members and Committees of the Legislative Council of Hong Kong.
The UK is one of the richest countries in the world.
The School Health Research Network is a policy–practice–research partnership established in Wales in 2013.

domain: sociology


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In this episode Geshe Tashi reads and discusses His Holiness’s Daily Inspiration for the 9th April:
“Taking your own body and mind as the laboratory, engage in some thoroughgoing research on your own mental functioning, and examine the possibility of making some positive changes within yourself.”
Geshe Tashi expands on this, noting how, using our body and mind as a laboratory, we can come to understand the Buddhist teachings of impermanence, interdependence, the nature of life and of reality.
He points out that to make long term changes it is not good enough to merely examine our body and mind, we need a strategy, we need to know what to nurture, what to enhance and what to let go of. The small amount we can do may seem insignificant. But if we have consistency and a continued practice with a good strategy, then in the long term we will gain the very noticeable positive changes that His Holiness speaks about here.
Once again, Geshe Tashi urges us, if possible, to help others, and to try to do so without self-interest, negative pride or arrogance, but as genuinely as possible, with love and compassion.
With best wishes as always,
Your Admin Team

domain: psychology


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Over the years, MAD-learn has continued to renew its partnership with the national CSforALL movement to advance Computer Science education across the U.S. and beyond. We have collaborated with CSforALL on various projects such as our recent Unveiling of the new MAD-learn. We are most proud of having made and met all of our CSforALL commitments this year!
In our hope and effort to be better stewards of high-quality student experiences, MAD-learn is helping to provide equitable computer science access and opportunities to students around the globe with the aim of promoting student social entrepreneurship, especially for girls and students of color. Through our student app camps, we have tremendously helped students who need STEM engagement and exposure to creating technology. We are excited to share that teachers in the United States and beyond are now using MAD-learn to help engage students with meaningful STEM experiences.
In 2022, MAD-learn once again made commitments with CSforAll; all of which have been met and exceeded. Below are the commitments and our progress so far:
Increase equitable access and outcomes
- MAD-learn makes a commitment to provide $10,000 in grants to support 5 teachers anywhere in the US with CS and STEM integration in their classrooms by Spring 2023.
- MAD-learn will release a new product that is the first-ever technology-integrated six-step design thinking process into their app development tool, serving 50 schools nationwide by summer 2023.
- MAD-learn commits to providing a virtual internship opportunity to 25 students nationwide by the Summer of 2023 to help these students experience what it is like to work with a global EdTech company.
- MAD-learn makes a commitment to provide professional development and teacher certification to help 200 teachers bring app development into any classroom nationwide by Summer 2023.
We are proud to say that this commitment has not only been achieved but exceeded 3x. We have trained over 600 teachers this year!
- MAD-learn commits to hosting 3 virtual APPstravaganzas to highlight student and teacher work in CS across the nation with a goal of introducing 500 teachers to new ideas by Summer 2023.
We are delighted to share that this commitment has been met and exceeded with several local events held for several districts. MAD-learn is honored to be championing the cause of CSforAll.
We’re looking forward to finalizing our 2023 commitments soon. Be on the lookout for them!


ROUND ROCK, Texas — The latest CDC survey on youth risk behavior reveals alarming trends about young people and their mental health.
- School district get virtual training for suicide prevention
- Simulators train educators on how to recognize warning signs
- Survey says 12 percent of TX high school students say they attempted suicide
In past legislative sessions, state lawmakers have taken steps to prevent youth suicide including getting educators involved. School districts administrators across Texas are turning to virtual teachers to do some training.
According to the Youth Risk Behavior Survey, 34 percent of Texas high school students felt sad or hopeless, nearly 18 percent seriously thought about suicide, and 12 percent say they attempted suicide. Those rates have been rising in the past ten years.
“We believe that society in general has gotten better at allowing people to talk about mental health,” LaShanda Lewis, the district coordinator for counseling services at the Round Rock Independent School District said. “Listening to students and listen to our counselors across the district, there's a lot of stressors on students. There's always been that academic concern, but I think even more so now.”
In 2015, state lawmakers directed school districts to identify ways to address the needs of students for suicide prevention. Forty districts across Texas, including Round Rock ISD, have been turning to Kognito, a health simulation company. The training includes scenarios with a teacher and different students facing unique challenges.
“Unlike many of the other trainings that are out there, it allows them to practice and really make those mistakes, and do so in the comfort of whether it's in their own home or their own time,” Lewis said.
The simulations hope to train educators in how to recognize warning signs, how to have sensitive conversations with students, and how to direct students to the mental health professionals or counselors on campus.
“What we tell teachers is that, ‘You have those students in your class every single day. Besides the parents, you're going to be one of the first people that's noticed that there's something different with the student,’” Lewis said.
Lewis said the district did a survey with staff members that went through the Kognito training and found that almost all of them thought the training was good or very good, while 95 percent of respondents felt it was more beneficial than traditional presentations.
Round Rock ISD leaders said they go beyond what is required under the state education code by providing some type of suicide prevention training to all staff on campus. The law as it is, only applies to new hires. Some mental health advocates believe the 2015 legislation is only a first step.
“It’s also important that schools have policies and procedures in place on how they're going to respond once a suicide does affect their school community,” said Josette Saxton, the director of mental health policy for Texans Care for Children. “We know that kids who are exposed to suicide are at higher risk of acting on their own suicidal thoughts.”
Advocates said by addressing the mental health needs of students, they are also helping them become fully engaged in their education.
“It needs to be reoccurring to make sure that it's an immediate reaction or response when someone sees there might be a problem,” Saxton said. “Just like teachers and schools go through fire drills on a regular basis, all the adults in a school need to have training and practice on how they are going to respond to a potential suicide risk among students.


In a special meeting of the United Nations Security Council today, Secretary of State Rex Tillerson offered the Trump administration’s clearest articulation yet of the United States’ strategy on North Korea. So did his Chinese counterpart, foreign minister Wang Yi.
The two strategies share the same goal: a denuclearized Korean peninsula. How they get there is profoundly different.
The American Strategy. As articulated by Tillerson, the United States intends on reaching its goal of a denuclearized North Korea through ramping up international pressure on the regime and forcing them to the negotiating table. Tillerson called for a new “pressure campaign” around three key points. First, countries more robustly implement the sanctions that already exist; second, countries downgrade or suspend diplomatic relations with North Korea; third countries impose new sanctions to further financially squeeze Pyongyang. Tillerson apparently believes that this increased pressure can bring Pyongyang to the negotiating table. But, importantly, the Trump administration is attaching pre-conditions to new any new talks. “North Korea must take concrete steps to reduce the threat that its illegal weapons programs pose to the United States and our allies before we can consider talks,” he said.
The Chinese Strategy. Chinese foreign minister Wang Yi spoke after Tillerson at the meeting. He urged the Security Council to coalesce around a plan that Beijing has been promoting for the past several weeks, known as “suspension for suspension.” Under this plan, The United States would suspend its joint military exercises with South Korea while North Korea would suspend its nuclear and missile testing activities. This would provide some breathing room in which all sides could come to the negotiating table. The Chinese see this as a more likely strategy to reduce tensions and get the parties back to the negotiating table. “What is crucial today is to resume the talks,” he told reporters ahead of the Security Council meeting.
So which one will work?
Tillerson’s plan of a “new pressure campaign” will not succeed without full Chinese buy-in. Beijing remains Pyongyang’s closest international trading partner–even as Beijing grows increasingly frustrated with their neighbor. Unless there is Chinese support for Tillerson’s plan it is likely dead-on-arrival.
On the other hand, China’s intent to get the USA and DPRK back to the negotiating table as quickly as possible is served, to a certain degree, by the strategic ambiguity embedded in Tillerson’s statement around the pre-conditions to negotiation. “Concrete steps” to reduce the threat of North Korea’s nuclear program could mean many things, including potentially agreeing to a kind of “suspension” that China has proposed. So, there is definitely some room for agreement.
Finally, the meeting at the Security Council today was a reminder that the United Nations — and diplomacy more broadly — are valuable tools of the US national security toolbox. Yet despite the centrality of the UN to US policy on North Korea, the Trump administration is still seeking big cuts to the world body. To make matters worse, news leaked today that Tillerson is planning on cutting thousands of jobs at the State Department. These cuts could directly undermine Tillerson “new pressure campaign” on North Korea — after all, the heavy lifting of this pressure campaign will be done by both American diplomats in the State Department and international bureaucrats employed by the United Nations.
Sharply reducing the capacity of the United Nations and the State Department to perform their duties is a prescription for policy failure. And “policy failure” when it comes to North Korea could lead to an unfathomable outcome.


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Grace is diagnosed with intellectual disability.
She used to be shy and quiet but has gradually become more confident and expressive. In her free time, Grace likes to window shop. At the Centre, she enjoys various classes such as Mobility Training and art lessons. Grace has displayed an interest in Visual Arts and was given the opportunity to hone her artistic skills under the tutelage of local artists and art professionals.
Besides developing her artistic talent at TOUCH SpecialCrafts, an art platform under the TOUCH Centre for Independent Living. Grace also receives training in daily living skills at this day activity centre.
Type of Artwork: Acrylic on paper
Dimensions of Artwork: 43cm x 55cm
Each artwork is priced at $800, and 250% tax deduction is applicable on the price difference of the artwork’s selling price and value. This amounts to a tax deductible amount of $1,375.

domain: artistic