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Replace judges with neutral facilitators to handle major personal injury cases, says QC

Braithwaite: time for radical change

Braithwaite: time for radical change

A leading personal injury QC has held “board-level discussions” with claimant and defendant law firms and major insurers about his idea to replace the courts’ involvement in catastrophic personal injury claims with that of a neutral facilitator.

Bill Braithwaite QC said there was a better way than non-specialist judges trying complex personal injury cases.

“It is time for radical change,” he said. “When a major claim is notified, it would be possible for both sides to agree to appoint a neutral facilitator. That person could be a personal injury litigator, who has sufficient experience to understand and deal with all the usual issues which arise in a claim.

“The parties would therefore take charge of selecting the facilitator, unlike the position at present where the court imposes its selection, and where only the minority of High Court judges are from a personal injury background.

“In addition to selecting the neutral facilitator, the parties would want to agree what powers they would give to that person. The possibilities are endless; he or she could be limited to only one of the many forms of ADR, or they could be given a free hand to decide which method of ADR would work best for any individual issue.”

Mr Braithwaite argued that this was more than simply mediation or another version of settlement meetings. “It is a suggestion that we could and should use the whole range of ADR systems as and when we need them, in order to make the entire case run smoothly, not just to settle it at the end.”

He has garnered support from David Fisher, catastrophic & injury claims technical manager at AXA Insurance.

Mr Fisher said: “I fully support the process of neutral facilitation. No matter how well claimant and defendant teams may or may not be adopting a collaborative approach, sometimes issues or hurdles arise that have the potential to throw a claim off course and lead to unnecessary litigation.

“Neutral facilitation offers the potential to overcome such obstacles to the benefit of all parties, including the claimant.”

Last year, another leading personal injury silk, Andrew Ritchie QC, launched PIcARBS – the Personal Injury claims Arbitration Service – as an alternative to court-based adjudication of larger disputes.

    Readers Comments

  • Quite right Bill.
    ADR is no longer the poor relation, instead it is the route of choice for those wishing to resolve claims cooperatively and without bossiness from the courts.

  • Tim Gorman says:

    In the late 80’s/early 90’s, the light dawned on the legal profession that dabbling in the PI/med neg field was unhealthy for clients and indemnity insurance ratings.

    A quarter of a century on and the reluctance of the judiciary to recruit and allocate caseloads according to demand and complexity is beyond baffling.

  • Dr James Thompson says:

    Agree this should be explored.

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After independence, India prioritized professional higher education for a tiny section of the population over mass primary, secondary and vocational education. The Indian Institutes of Technology (IITs) were created but since the economy remained strangulated by state control, India could not absorb such technical talent. Large numbers of IITians emigrated, contributing to the growth of freer economies such as the US. This certainly had spillover benefits for India, but it remains questionable if the prioritization away from mass education was a wise decision.

But the present situation is somewhat different. In a knowledge economy, growth is highly dependent on the incremental availability and quality of human capital. Whether it be skilled workers for an increasingly automated manufacturing sector or entry-level white collar jobs for the services sector, substantial gaps in human resources hold back the transformation of India from an agrarian and informal services-based economy to one focused on manufacturing and value-added services.

Moreover, as the world has become less autarkic and immigration increases—despite all the rhetoric against it—there is no such concept as “over-supply" of skills, at least at the more basic skill set level, anymore. Human capital can be developed on roughly two axes of education and experience. In some developed countries, investment in formal education by itself may have hit diminishing returns as substantial enhancement of human capital happens more through on-the-job learning.

But India is still far from exhausting the growth possibilities that accompany having a citizenry that is at least functionally skilled with specific technical and communication capabilities—to get onto the job learning ladder, one has to get a formal job first. As China becomes a middle-income country and its working age population contracts along with that of Europe and Japan, India has a unique opportunity to leverage its young population. It is a tired cliché by now, but is nonetheless true—if we do not capitalize on our demographic dividend, it may end up becoming an unmitigated disaster.

We need better skilled leather workers, beauticians, loom operators, plumbers, machine operators and factory workers trained in a standardized set of industry-linked capabilities. Also, more uniform training increases worker mobility, decreases training costs for corporates and allows industries to scale up faster.

The UPA government to its credit had launched the Student Training and Assessment Reward (STAR) scheme to achieve this goal under the aegis of the National Skill Development Corporation (NSDC) in 2013. However, ground reports suggest that the scheme never really took off. But the NDA government has streamlined, revamped the scheme and launched it as the Pradhan Mantri Kaushal Vikas Yojana (PMKVY).

Rajiv Pratap Rudy, the minister of skill development and entrepreneurship, has been talking up the scheme, and the Prime Minister himself addressed the issue more broadly in a speech on 15 July, saying that “If the 20th century saw India’s foremost technical institutes—the IITs—make a name for themselves globally, the 21st century require that India’s ITIs (Industrial Training Institutes) acquire global recognition for producing quality, skilled manpower."

PMKVY goes beyond ITIs. However, it takes a completely different approach to skilling and educating India that is bottom-up and designed to adjust dynamically to market demand.

The idea is simple and conceptually very elegant—PMKVY will reimburse anybody who develops a certain skill certified by a relevant “assessment agency" (one of three key pillars of the programme). If an individual already has a skill and only gets assessed and certified, they are reimbursed less—around 2,000. If an individual undergoes training, too, they are reimbursed more, an average of 8,000 (actual payments are on a graded scale depending on the sector and type of the specific skill). The training needs to be done at an approved training partner (the second key pillar), and the pedagogy along with skills trained or refunded for are decided by the Sector Skill Councils (the third key pillar), thus ensuring that because of industry-government coordination, training for only in-demand skills get subsidized.

Imagine then if you are already an experienced plumber—you will actually be given some money to get your skills validated and certified (if you come up short, you can take a subsidized course as well). It will remove the information asymmetry and transaction costs and when the next employer evaluates you, you may even get a raise (maybe even at the current one—or from your customers if you are a freelancer). If the well-heeled can have their infotech and accounting certifications, why cannot the less privileged also employ this proven and effective signalling mechanism?

More broadly, the government’s effort to plug leakage and wastage of subsidies through direct benefit transfer (DBT) has received attention. Prime Minister Narendra Modi has built on the work done by previous administrations, and this work now forms the basis of the DBT/Jandhan-Aadhaar-Mobile (JAM) framework.

However, free of the ideological baggage of the leftist National Advisory Council (NAC) which bizarrely saw conditional cash transfers (CCTs) as a hand-out but did not see the National Rural Employment Guarantee Scheme (NREGS) as one, the Modi government can push for radically restructuring welfare spending in a way that the previous government could not. NREGS required the poor to do hard labour for the sake of it when a machine could have achieved the same end far more cheaply (and the remaining money could have been used for above-mentioned CCTs)

Finally, PMKVY is also self-selecting like NREGS—investment bankers are not going to sign up to learn how to become certified auto mechanics—but in a much more humane way. By requiring hard labour from those who signed up, NREGS essentially shut out many genuinely poor people who may have needed the money but were just not physically or health-wise capable. Similarly, all the flagship UPA schemes emphasized outlays, not outcomes. Moreover, not only was NREGS wasteful and inefficient, it also engendered corruption—a recent study by the National Institute of Public Finance and Policy, based on secondary survey data, found that 50% of NREGS beneficiaries paid bribes to ensure payment of wages.

If Prime Minister Modi can make PMKVY his flagship welfare scheme, it would be a potentially transformational shift towards a “smart welfare" approach. What exactly is smart welfare? Such an approach separates the political question of “how much help" from the economic one of “how to help". It focuses on who should be helped and to what extent separately from how they should be helped to get efficient results for every tax rupee that is spent.

Mr Rudy is on-the-money conceptually when he says that “12 years of education may not make you employable but 12 weeks of skill training will...It will also bring about a paradigm shift from input-based to outcome-based skill training in the country." With an outlay of 1,500 crore, and a first year target of covering 2.4 million individuals, this programme could make a much bigger splash in the years ahead, as the implementation machinery and process is refined and improved.

PMKVY also gets the small details right. The monetary reward will be transferred directly to the individual’s bank account on completion of the training. Private sector companies offering skill development courses will be offered a level playing ground with government bodies, and the same standards will supposedly be applied to those wanting to partner with the state to deliver training (hence, there will be no crowding out of the private sector from this public-private partnership social scheme).

India has gargantuan needs for education and skill development—some 10 million youth enter the workforce every year, and will continue to do so at this rate for more than a decade. Providing job opportunities to this huge population represents the single largest challenge for the government, not just to deliver economic growth but to maintain social stability. We need smart welfare for skilling, but also to be a shock absorber (or “automatic stabilizer" in macroeconomic jargon) that protects the lowest strata of society from changes in the economy which are inevitable with liberalization.

The supply of manpower with basic and vocational education creates its own demand, and the market is no longer national or regional but global. With a population decline imminent in many advanced economies, the Indian government should invest more—and invest smartly—in education and skill development. There is no better way to spend a tax rupee, and initiatives such as PMKVY are steps in the right direction.

Rajeev Mantri and Harsh Gupta are co-founders of the India Enterprise Council.

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spring is here

…and it couldn't have come fast enough. I don’t know about you, but I really struggle with the doldrums of winter like it’s my job. When March rolls around, I become a fake meteorologist waiting for the first 60 degree day to hit - watching the forecast like a hawk, and relishing in the first semi-mild breeze of the season.

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text:
Landscapes 02

Robert W. Peterson

June 1, 1941 ~ June 30, 2019 (age 78)

IRVONA - Robert W. Peterson, 78, of Irvona, died Sunday, June 30, 2019 at 11:45 p.m. at home surrounded by his family.

He was born June 1, 1941 in Ansonville, a son of Earl W. and Helen M. (Miller) Peterson.

He married Jacqueline Dawson.

He worked as a project coordinator for Industrial Installers, Inc.

Robert was a coach for many of the Irvona ball teams. He enjoyed attending many sporting events and activities to support and watch his grandchildren and great-grandchildren play.

Surviving are his wife, Jacqueline Peterson; brother and sister-in-law, William (Jane) Peterson, sister and brother-in-law, Nancy (Butch) Mann, daughter and son-in-law, Mindy (Rich) Strong, son and daughter-in-law, Ryan (Brenda) Peterson, all of Irvona, son and daughter-in-law, Darren (Jen) Peterson of LaJose, son and daughter-in-law, Troy (Sheree) Peterson of Irvona; brother-in-law, Wilson Ballarotto of Clearfield; brother-in-law, Kenny (Lori) Dawson of Wickliffe, Ohio, brother-in-law, Waren Dawson of East Lake, Ohio; 12 grandchildren; five great-grandchildren; also many nieces and nephews.

He was preceded in death by his parents, sisters, Shirley McCoy and Charlotte Ballarotto; and one deceased grandson.

Friends will be received Wednesday, July 3, 2019 from 1 to 3 and 5 to 8 p.m. at the Lloyd-Dimmick Funeral Home, Inc., Irvona.

Services will be held at 8 p.m. at the funeral home with the Rev. Dan Ousterhout officiating.

© 2019 Lloyd-Dimmick Funeral Home, Inc.. All Rights Reserved. Funeral Home website by CFS


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Transportation Logistics To Fit Your Needs

Businesses, as well as, require the quick and productive shipment of various bundles, which can be tedious, troublesome and rather costly, particularly when endeavoring to deal with the inventory network for worldwide shipments, when attempting to convey dangerous bundles or protests with odd shapes. That is the reason numerous individuals endow this errand to transport coordinations organization, that can deal with the production network, offer different delivery administrations (overland, air and sea cargo, contract, multi-purpose, warehousing), and different administrations, for example, traditions business, counseling (finding the correct transportation system, building up a strategic arrangement to spare you time and cash, altered calculated arrangements).

In this article, we will discuss a couple of the alternatives a vehicle strategic organization can offer and how they can make your life simpler. There are a considerable measure of organizations that attention on this industry, so it is essential to comprehend your alternatives keeping in mind the end goal to settle on the most ideal decision.

The larger part of these organizations offer a full bundle of administrations, similar to those we specified previously. Notwithstanding, there are a few organizations that are dynamic in the transportation coordinations field, yet offer just a piece of these administrations, making it essential for you to decide exactly what number of them you really require.

We will start with the messenger administrations offered by transportation calculated organizations. A considerable lot of them are affiliates of dispatch administrations, implying that letter administrations can at times be littler than those of the first messenger benefit.

Presently we will discuss the airship cargo benefit, an administration offered by numerous transportation coordinations organizations and asked for by numerous customers. Suppose you need to direly send a bundle and you would prefer not to spend the enormous measures of cash by sending it medium-term with FedEx or UPS. In the event that sending it is urgent to the point that utilizing an overland conveyance is not feasible, the main decision is to send it via airship cargo. Many transport coordinations organizations can send your bundle by means of air freight. They will put your bundle on the freight flight that are booked to take off, yet are not officially full. Thusly, you can ensure that even the most overwhelming of bundles achieves its goal, anyway far away it might be.

A third administration that is very asked for, because of the way that it has ended up being a standout amongst the most cost proficient of all conveyance strategies, is sea travel. In any case, on the off chance that you depend an incredible arrangement on the opportuneness of the conveyance, sending bundles through sea payload shipments may demonstrate wasteful, on the grounds that sea shipment depend an awesome arrangement on climate conditions, the picked course and different variables.

Ultimately, we will discuss sanction. On the off chance that you organization needs to make shipments that are extensive, the most down to earth and cost productive arrangement might lease a diagram. Numerous transportation coordinations organizations have associations with sanction shipping accomplices and can encourage such a procedure, enabling their customers to spare incredible measures of cash.

In the event that you need to discover more about different administrations, for example, multi-purpose conveyances, warehousing or traditions financier, don’t waver to go on the locales of transportation coordinations organizations and make a broad research.

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CQ-07 TAUPE / TAUPE Thumbnail hover Thumbnail
CQ-07 TAUPE / TAUPE hover
Century Collection

Cq-07 Taupe / Taupe

  • Power Loomed
  • 100% Polypropylene
  • Made in Turkey
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Modern design techniques meet old-world beauty in the beautiful Century Collection from Turkey. Power loomed of 100% polypropylene for exceptional durability, Century’s designs take cues from ancient rugs, yet updates the look through purposeful distressing in the pattern and an updated color palette that’s tailored for today’s homes.

Pile Height: 0.25"
Backing: No Backing

Care Instructions

Clean spills immediately by blotting with a clean sponge or cloth. Vacuum regularly. Professional cleaning recommended. Rug pad recommended for use on hard floor.

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DEBUG: blog_post
From Surrealism to Pragmatism
11 Oct, 2018

May and Corbyn should jointly call for a People's Vote

Our correspondent, who writes under the name Future of our Children, shows how narrow electoral interests lead both main party leaders to espouse Brexit fantasies. He calls on both Jeremy Corbyn and Theresa May to face up to the reality, come out for a People's Vote and campaign for public support for the revocation of the Article 50 notification.

Surrealism was a word that emerged quite recently to describe art forms that seek to represent the subconscious. We now come to use surreal in relation to the bizarre or irrational behaviour of individuals and institutions. When applied to institutions, surreal often implies a short-lasting uncharacteristic aberration from what we would expect to be their normal ways of operation.

Brexit has led to surreal behaviour in the main political parties

The Brexit process has spawned an epidemic of surreal institutional behaviour because there is no rational explanation for continuing to pursue a process which our own government tell us will make our country – and many of us – less well off; that will rob Britain of the fiscal resources required to make badly needed public investments in the better services and infrastructure that voters want; that already puts at risk the unity of our Kingdom, and that wounds the institutions that have successfully nurtured the longest period of peace that Europe has enjoyed for centuries.

Why is it that, rather than face up to reality – to call a spade a spade – both of Britain’s major parties engage in a phony battle, indulging in endless fantasies, fudges and ambiguities? This is because the leave/remain divide slices through their parties and so their leaders cannot afford to alienate either remainers or leavers as this would endanger their chances of winning the next election.

While this behaviour might make sense from a narrow electoral perspective, it is a dangerous game that is bound to eventually betray voters and MPs on one side or the other within each party when negotiations on our future relationship with Europe move tardily into a decisive phase.

The evidence shows that there is no good Brexit

The call for a People’s Vote is a strong expression of voters’ lack of confidence in the Tory and Labour parties’ capacity to reach a deal with Europe that is in the best interests of people in all corners of the Realm. It is also an admission that what was the will of the people in June 2016 may no longer be so, now that we have got to know the scale of the problems to which we would be exposed by leaving the EU, especially in the case of a “no deal”.

Both May and Corbyn know that all the evidence accumulated since the June 2016 referendum tells them and us that the disengagement process has already made the country poorer than it would otherwise have been and that any Brexit, soft or hard, will compromise our long-term growth. It is abundantly clear that there is no way that either party could negotiate a deal that would be better than the present arrangement, even if this is not perfect. There is an urgent need to break the stale-mate and to put an end to pervasive uncertainty.

Jeremy Corbyn and Theresa May should hold a People's Vote where both champion revocation of the Article 50 notice

The only honest way out of this surreal situation is for Corbyn and May to grasp the nettle and jointly admit that, even if their hard-liners will scream and punch the air like spoilt children, they agree that the only realistic option now facing us is to revoke Article 50. This requires great courage on their part but to do anything different seems bound to lead us into the disaster of either a bad deal or no deal, no matter which main party would be in charge.

To endow it with legitimacy, this move could be made subject to confirmation by a People’s vote which seems bound to be favourable if the “revoke” option is championed by the leaders of all parties except for UKIP. And May and Corbyn would be able to live with a clear conscience, having acted bravely in the public interest rather than given in to the ceaseless bullying of party extremists.

Articles on this page reflect the views of the author and not necessarily London4Europe.


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Balatonfüred attractions

Area in Balatonfüred

Tagore Sétány

The entire town seems to stroll the leafy lake-hugging promenade all day. It hides a number of statues, including a bust of Nobel Prize–winning poet Rabindranath Tagore in front of a lime tree that he planted in 192…
Square in Balatonfüred

Gyógy tér

This leafy square is home to the State Hospital of Cardiology. In the centre you’ll encounter the Kossuth Pump House (1853), a natural spring that dispenses slightly sulphuric, but drinkable, thermal water. If you c…
Museum in Balatonfüred

Jókai Memorial Museum

The Jókai Memorial Museum is housed in the summer villa of the prolific writer Mór Jókai, just north of Vitorlás tér. Jókai churned out many of his 200 novels in his study here, under the stern gaze of his wife, the…
Monument in Balatonfüred

Balaton Pantheon

The Balaton Pantheon has memorial plaques from those who took the cure at the town's famous hospital; the Bengali poet Rabindranath Tagore was one of them.
Gallery in Balatonfüred

Vaszary Villa

This beautifully restored villa (1892), once the residence of the Vaszarys, exhibits some works by the best-known family member, the painter János Vaszary, as well as a wonderful collection of arts and crafts from t…
Church in Balatonfüred

Round Church

Inspired by the Pantheon in Rome, the tiny neoclassical Round Church was completed in 1846. The Crucifixion (1891) by János Vaszary sits above the altar on the western wall and is the only notable thing inside.
Cave in Balatonfüred

Lóczy Cave

Around 40m of this cave is accessible to the public, and the highlight inside is the thick layers of limestone. It's located north of the old town centre. It's a cool 12°C year-round, so bring a warm top.
Historic Building in Balatonfüred

State Hospital of Cardiology

The famed State Hospital of Cardiology and its hot springs is what put Balatonfüred on the map.


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Lonely Planet Writer

Have a special skill? Trade work for a free stay at an Italian B&B this November

If you’re short on cash but willing to work, you could take a free holiday in Italy.

Sunrise in Tuscany.
Sunrise in Tuscany. Image by gehringj/Getty Images

From 14 to 20 November, Italy is celebrating La Settimana del Baratto – or Barter Week. For the duration of the week, participating B&Bs around the country will give travellers a free stay in exchange for a variety of goods and services.

B&B Notti Magiche.
B&B Notti Magiche. Image by http://www.settimanadelbaratto.it/

Prospective guests can go online, find a place they’d like to stay, and offer what they can in the hopes it would be of value to the owner. For those who are up for a trip anywhere around Italy, they can offer up anything – current pitches include artworks, a belly dance performance, and an iPod – by adding their proposal into the website.

Al Podere le Cave.
Al Podere le Cave. Image by http://www.settimanadelbaratto.it/

They will then be contacted if someone is interested in what they can provide. If you’re hoping to better your chances, the site notes that what many B&Bs need is quality photo or video shoots, or small-scale maintenance work on their property.

Frantoio di Cannoreto.
Frantoio di Cannoreto. Image by http://www.settimanadelbaratto.it/

If you’re hoping to secure a match, many establishments add what they would like from a guest to a wishlist, and prospective guests can see if they’ve got it. Many of the owners are looking for things like photographers to take pictures 0f their property, and bikes – and many hosts are actually looking for a holiday themselves, with requests posted for a home exchange in destinations like Norway or Glasgow.

Il Giglio B&B Wellness.
Il Giglio B&B Wellness, Italian B&B. Image by http://www.settimanadelbaratto.it/

The initiative is led by the Italian site www.bed-and-breakfast.it, and there is also a Facebook page for La Settimana del Baratto where people can post their offers.

Italy, Piedmont, Langhe, Cuneo district, Grinzane Cavour, Vineyards and castle.
Italy, Piedmont, Langhe, Cuneo district, Grinzane Cavour, Vineyards and castle. Image by Peter Adams/Getty Images

But since the week might also mean some stiff competition from other eager travellers, it’s worth noting that many B&Bs actually take part in a barter system year-round, and participating spots can be found here.


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Social Tennis

We welcome players of all abilities and the focus is on having fun! Organised doubles sets takes place from 1pm to 5pm every Saturday when the season is in play (which is NOW!).

You generally play against people of similar ability but there is enough variety so that you get to meet and play with everyone. Social tennis is open to members and non-members.

Your first time playing social tennis with us is free. The cost for non-members is $25 from 1pm or $15 after 3.30pm. Wednesday cost for non-members is $10.

Members pay $3 to cover the cost of balls.

Twilight tennis was again popular over Summer in 2016/2017. We will be organising more Wednesday tennis this Summer.


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Bar Mitzvah at the Logan Hotel
Love Shack Photo

Bar Mitzvah at the Logan Hotel

Sam had is bar mitzvah at the elegant Logan Hotel in Philadelphia.Under the lights and the audience, he did an great job. Here he is doing his reading from the Torah. It was all his studying he said, that helped him smooth through his ceremony with a smile on his face.

Sam's bar mitzvah was magic themed, and was it ever magical. There were custom playing cards with Sam's name and the bat mitzvah date, magic bunnies, world class magicians, a real sword swallower, a bearded women and other sideshow attractions galore.

The event was perfectly executed by Philadelphia event planner Jennifer Angelo Designs and the Logan Hotel with Eric Allen as the hotel coordinator. Not a detail was missed and it was sure to have been one of the most talked about mitzvahs in the city of Philadelphia!

Location: 1 Logan Square, Philadelphia, PA 19103.

Copyright © 2019 Love Shack Photo | Philadelphia Wedding, Portrait & Event Photography


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In the years I’ve been involved with photography, I’ve developed my passion for photography and learned to appreciate all the small things that make up the beautiful world we live in . Through my lens I’ve learned how to capture special places and moments and translate them into art. Whether at home or abroad I’ve learned to appreciate the beauty in all things.

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Listing Courtesy of Legacy Real Estate Group
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Great location to build your new home! This lot must be combined with MLS #866313 and sold together, cannot be separated.

Address: 4300 NE 108 Avenue
State: OK
City: Norman
County: Cleveland
Zip Code: 73026
Neighborhood: 10 9 1W 5 Ac Tr 2 H And L 1 Aka N 2 Se 4 Ne 4
MLS#: 866126
MLS Area:

Interior Details

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Exterior Details

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  • Pool:No
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  • Lot Description:Rural

Community Details

  • HOA: $0/mo
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Rental Information

  • Rental Income:$0
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Associated Agents

  • Listing Agent:Legacy Real Estate Group - Shannon Henderson
  • Co-Listing Agent:Ginger Byerly CalBRE#73307701

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Property Information Last Updated: 7/19/2019 11:28:58 PM
Listing Courtesy of Legacy Real Estate Group Shannon Henderson

Copyright(c) 2018 MLSOK, Inc. This information is believed to be accurate but is not guaranteed. Subject to verification by all parties. The listing information being provided is for consumers’ personal, non-commercial use and may not be used for any purpose other than to identify prospective properties consumers may be interested in purchasing. This data is copyrighted and may not be transmitted, retransmitted, copied, framed, repurposed, or altered in any way for any other site, individual and/or purpose without the express written permission of MLSOK, Inc. Information last updated on 7/19/2019 11:28:58 PM


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SALT limitation in tax reform act

Many health professionals recommend limiting our salt intake but to tax professionals, SALT limits have a different meaning.  SALT refers to State and Local Taxes which have been deductible for many taxpayers in the past but are now limited to a maximum of 10,000 dollars under the new tax reform passed last December.  There are a large number of taxpayers who won’t be affected by this limitation but for high earners especially in high tax states such as California, this could amount to a significant change to their tax liability going forward.  However, many people with 6 figure incomes end up paying the AMT (Alternative Minimum Tax) and the new tax bill grants some relief from AMT.

So, what is AMT?  The minimum tax was originally enacted in 1969 and has evolved into what is now called the Alternative Minimum Tax.  Congress was concerned that there were some high income earners who were ending up paying absolutely no income tax because they were taking advantage of so many tax breaks that they were completely eliminating their tax liability.  The AMT is a parallel tax system that eliminates most deductions and credits available for income tax purposes and calculates the tax due under AMT rules.  Then you compare the amount due under both methods and pay the higher of the two amounts.  State and local income taxes are deductible in calculating income tax but not for AMT.

Let’s demonstrate with a couple of examples:

  1. Married couple makes a little over 224,000 per year and pays roughly 12,000 in property taxes and 22,000 in state and local taxes.  For 2017 they ended up with a federal income tax liability of just over 30,000 dollars and an AMT of a little over 5,000 dollars for a total tax liability over 35,000.  For 2018 using these exact same figures the clients would owe slightly over 35,000 in income tax but no AMT.  In this case their tax liability dropped by 19 dollars.
  2. Another couple made roughly 485,000 in 2017 and had a SALT deduction of just over 64,000.  For 2018, the SALT deduction is limited to only 10,000 but they also get significant relief from AMT.  Their total federal tax liability will increase by just under 400 dollars.

As the income level rises, the benefits of the AMT reduction tend to diminish so if your income is high enough, the SALT limitation could cause a significant increase in federal tax liability.  If you have concerns about how this new change will affect your individual situation you can contact us or a competent tax professional such as an Enrolled Agent in your local area.

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Noke Lane, PEMBRIDGE, Pembridge, Herefordshire

Guide price

  • Bedrooms: 3
A charming three double bedrooms detached cottage set in a tranquil location close to the village of Pembridge. The property has undergone significant renovation by the current vendors and boasts period features, new oil heating system, double glazing, large fully enclosed garden, garaging and ample parking. Viewing is a must to appreciate this beautiful property and location!

Having been lovingly restored by the current vendors, this delightful cottage is situated in a very quiet, peaceful, rural position just outside of Pembridge. The well presented accommodation comprises; porch, living room, dining room, kitchen, hallway, store, cloakroom, conservatory, three double bedrooms and family bathroom. This characterful property also benefits from oil heating, double glazing, large fully enclosed garden, garage and ample parking.

Property description

Double wooden doors open into a porch which has a solid wooden door opening into the living room where you are greeted by a wealth of character like exposed timber beams and oodles of charm which continue throughout this pretty cottage. The real heart of the living room is a stone inglenook fireplace with feature bread oven and inset wood burning stove. There is a window to the front and flagstone flooring. There is an opening into the dining room which has a window to the front. A hallway leads to the kitchen, conservatory and utility. The kitchen has been recently fitted and has ample wall and base units, a stainless steel sink and an electric cooker. The utility provides space and plumbing for a washing machine and fridge freezer, here the pressurised water tank is located. A cloakroom is fitted with a white two piece suite. The conservatory offers a fantastic place to sit and relax with triple aspect windows including French doors opening onto the garden, an exposed stone wall and central heating it is an all year round room you can really enjoy.

Stairs rise to the first floor bedrooms and family bathroom. Bedroom one and two are both doubles with vaulted ceilings and a windows to the front with bedroom two benefitting from built in storage. Bedroom three is a double with window to the rear. The family bathroom has been recently refurbished and is fitted with a four piece white suite including double shower cubicle.

Over the lane is an additional piece of land which has decorative stone enabling parking for up to four cars and a lawn area. There is a recently constructed, single timber garage measuring 3.54m x 6.04m with workshop space and a pedestrian door to the side.

From the conservatory is a patio and steps leading up to the long side garden which is a very good size, fully enclosed and mainly laid to lawn with an established hedge, pretty flowers, shrubs and fruit trees, a lovely place to watch the birds and enjoy the wildlife. There is a greenhouse and recently built garden shed. A path continues to the front which creates space for outside summertime dining and leads to a raised lawn area where the oil tank is located.

Mains electricity, oil heating. Private water and septic tank.

Council Tax Band C.

This property boasts a fantastic peaceful location just 2.5 miles from the popular village of Pembridge. The black and white village of Pembridge is very well catered for offering a number of public houses and restaurants, primary school, village hall, lovely village shop/tea room and church to name just a few. The popular market towns of Leominster (7 miles) and Kington (6 miles) offer a further range of amenities to include supermarkets, schooling, leisure facilities and good road and rail links to surrounding areas and nationwide.

From Pembridge turn onto Bridge Street towards Shobdon, then take the first left hand turn, signposted Staunton on Arrow. Continue to the junction at the end of the road, turn left and take the first right hand turn onto Noke Lane. Follow the lane and when you reach the fork in the road, bear left, carry on for a short distance where the property is then located on the right.

CONSUMER PROTECTION FROM UNFAIR TRADING REGULATIONS 2008 (CPR) We endeavour to ensure that the details contained in our brochure are correct through making detailed enquiries of the owner but they are not guaranteed. The agents have not tested any appliance, equipment, fixture, fitting or service and have not seen the title deeds to confirm tenure. All measurements are quoted to the nearest 1/10 metre. All liability in negligence of otherwise for any loss arising from the use of these particulars is hereby excluded.

MONEY LAUNDERING REGULATIONS Require prospective purchasers to produce two original ID documents prior to any offer being accepted by the owners.

* Rightmove Intel - HR1, HR2, HR3, HR4, HR5,HR6, SY7, SY8 LD7, LD8

Arrange viewing 01432 507160

Cobb Amos

14 King Street, Hereford, Herefordshire

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Lübke & Vogt – The most important things about us.

Lübke & Vogt is a specialist in small, technical molded parts made of all elastomer materials. The dimensions of our products range from the size of a match head to the size of a matchbox. They are used in almost all fields, from the electrical industry and household appliance industry to furniture, stationery, fittings, medical technology, telecommunications and the automotive industry. Our expertise covers the entire value-creation chain from planning and consulting, development and production of rubber compounds and mold construction to series production and delivery of molded parts in large quantities.

Due to the high vertical integration in our production, we can react to individual customer needs extremely flexibly, and with short decision very paths,. We are valued both as experts on application technology issues and as development partners for innovative material solutions.

We currently manufacture about 1.8 billion high-quality molded rubber items per year at our site with 400 employees in Sundern, Germany, and supply them to about 2,000 customers in more than 50 countries on all continents. Three further locations in the United States, as well as in Russia and France, support our worldwide sales.

Our success is also visible in a steady, healthy growth since the company was founded. Its basis is a consistent orientation towards the best possible quality, our flexibility and reliability in collaboration, continuous further development and improvement of our materials and technologies.

On this foundation, we offer our partners around the world long-term, productive cooperation.

Hüstener Straße 43-45 .  59846 Sundern/ Sauerland, Germany
Telephone +49 2933 9747-0 . Telefax +49 2933 9747-190
E-mail nflbk-vgtd


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Match Previews

3 January 2014

All you need to know ahead of Sincil Bank trip

WHERE? Lincoln, the county town and administrative hub of Lincolnshire of course. A lovely city and well worth a day trip even if there’s no football on. The football club play their home games at the all-seated Sincil Bank stadium.

HOW DO I GET THERE? With difficulty. There are various options open to intrepid travellers. A direct route up the A1 is 119 miles as the crow flies, whilst it’s 121 miles if you travel up the M1, come off at the A46 junction towards Braunstone, Frith and Kirby Muxtoe before following the A46 easterly. Or, keeping it simple, let the sat nav be your guide. The postcode for Sincil Bank is LN5 8LD.

REMEMBER, REMEMBER. Pretty important point this, so don’t forget: it’s a 1pm kick-off at Sincil Bank, at the request of Lincolnshire Police, so make sure you set those alarms two hours earlier!

DON'T FORGET. The game is also all-ticket. Tickets must be purchased from the Luton Town ticket office. Click here for more details.

TRAIN, PLANE OR AUTOMOBILE. The Bobbers Travel Club will, as ever, be making the trip to Sincil Bank. It’s £20 for adults and £17 for concessions. To book your place call 01234 856542. Meanwhile, if you want to take the train, Lincoln central is a 15-minute walk from the ground.

TOURIST TRAIL. If you like, you can forget the football. The earliest origins of Lincoln can be traced to the remains of the Iron Age (thanks Wikipedia). The castle and cathedral draw thousands of visitors each year whilst the university also has a fine reputation.

IMPISH BEHAVIOUR. The Imps – as they are known (why? Because there’s an imp carving the cathedral – there’s the link) – have played their games at Sincil Bank since 1895. In August 2012 this year the club renamed the stadium as the 12th Man Sincil Bank Stadium.

FAMOUS FACES. There are not many grounds in the Conference that can say they’ve had the Queen, the Who and Westlife visit but it’s true of Sincil Bank. Her Majesty paid a visit in 1958; a rock concert in 1966 saw the Who in town; whilst in 2006 Westlife pulled a crowd of 13,000.

MAD ABOUT TOWN. The Hatters will be looking to improve what is an already an excellent record at Sincil Bank.  The Hatters may have lost on their first three visits to the Lincolnshire venue between 1887 and 1900 but since have only lost once in the next 15 trips. That defeat was particularly painful. An 8-1 thrashing in December 1966. What made it all the worse was that Lincoln were bottom of the old Fourth Division at the time and the Hatters were directly above them in the table. It’s a story my dad never tires of telling me. Let’s hope there’s no repeat performance next weekend. Jinx.

LAST VISIT. The Town triumphed at Sincil Bank last season with a gritty 2-1 win in early October thanks to an own goal from keeper Paul Farman and a trademark header from Jon Shaw. That was the Hatters’ fifth win in seven away games at the time. The Town, however, failed to back that win up in their next match by losing 3-2 at home to Braintree.

HOW THEY DOING? Lincoln haven’t been in great form of late. The Imps were beaten at home to rivals Grimsby and then were thrashed 5-1 at Halifax. They stopped the rot on New Year’s Day with a 1-1 draw at Grimsby. In fact Gary Simpson’s side have only won three times in their last 17 matches in the Skrill Premier, with those wins coming over Southport – twice – and Hyde.

PATCHED UP. Lincoln are down to the bare bones and have four players suspended for Saturday’s game. Bohan Dixon, Ben Tomlinson, Jake Sheridan and influential midfielder Alan Power are all missing. Simpson, did however strength his ranks with the loan signings of Cambridge duo Sam Delano-Yorke and Mitch Austin on Thursday.

TOWN TEAM NEWS. No fresh injury worries for the Hatters. It is likely to be the same squad that beat Barnet on New Year's Day.

LIVE & DIRECT. We’ll have all the news as it happens from Kenilworth Road. Pre-match build-up, team news, live text and audio commentary, a report, reaction, photographs and interviews. Remember to keep it, Hatters Player and check out our ever-growing Facebook and Twitter feeds. And keep an eye on our Instagram, Vine and YouTube accounts too for good measure #COYH.

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British Virgin Islands vs US Virgin Islands

(Courtesy of Lonely Planet)

You want to visit the Virgin Islands but you aren't sure where to go between BVI and USVI.  How do you decide.  Read about the differences to help you decide/

First, if you are an American citizen, visiting USVI is easier; likely the same goes for British citizens traveling to BVI.  And the two differ in characteristics in relation to travelers.

USVI islands, except for St. John, offer more commercial benefits.  But with that comes more hustle-and-bustle.  BVI islands are relatively more calm. There are far fewer deluxe hotels on BVI islands, most of those being on Virgin Gorda.  For USVI islands, only St. John matches the tranquility of BVI where it protected by the US Forest Service.  You could always travel between the islands to experience all their vibes.

If you are wanting to travel between islands, just know that there are only frequent ferry connections between St. Thomas and St. John.  To visit other islands a private boat or an airplane flight are often required for now.  So if you plan on traveling between islands, don't plan on a ferry.


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Farewell: Kering announces departure of Gucci's CEO and Creative Director

Kering has announced that the CEO of Gucci, Patrizio di Marco, will leave the company on January 1, 2015. He will be succeeded by Marco Bizzarri. As newly appointed Gucci CEO, Marco Bizzarri will report directly to François-Henri Pinault, Chairman and CEO of Kering. The Creative Director of Gucci, Frida Giannini, will also leave her position at the end of February 2015. She will show her final Fall/Winter 2015-2016 womenswear collection for Gucci on February 25, 2015. The new Creative Director for Gucci has yet to announced.

Patrizio di Marco has been with Kering for more than 13 years. He joined the Group in 2001 as CEO of Bottega Veneta. He brilliantly re-launched the brand, building one of the most impressive success stories of the decade in the industry and laying down the foundation for the strong momentum that Bottega Veneta still enjoys today.

“I truly enjoyed working with Patrizio over those years...His strategic vision, passion, dedication and charisma were key to bring Gucci where it is today. I want to warmly thank him and wish him the very best in his future endeavors.” said François-Henri Pinault, Chairman and CEO of Kering.

Frida Giannini has been with the Kering Group and Gucci for over 12 years. She first joined Gucci in 2002, assuming the role of Head of Design for Leather Goods from 2004 and adding the responsibility of Head of Design for Women’s Ready-to-Wear from 2005. In 2006, she was appointed as sole Creative Director of the Florentine House. From the onset, while pushing the brand towards its fashion side, Frida Giannini gave new life to the iconic signs of the House, bringing the heritage of Gucci into the present and the future.

“I would like to thank Frida for her extraordinary passion, dedication and contribution to the Gucci brand. She has been the sole Creative director of Gucci for close to a decade. This is a remarkable accomplishment, considering the level and breadth of responsibility of overviewing all the aspects related to product and image for such a global brand during such a long period of time." said François-Henri Pinault about Frida.

The reasons for which the Gucci power couple is leaving are a tad sketchy. Though The Telegraph reckons that the "sacking" is due to the " falling sales and lukewarm reviews of the label’s most recent collections".

Copyright © www.luxury-insider.com
Luxury-insider.com is part of the SPH Magazines Luxury Network


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Rolling-ring drive with controller for linear motion

The Precision Motion Drive System from Amacoil/Uhing is a Model RG rolling ring linear drive with a motion controller for precise, linear motion. The fully programmable drive delivers 7 to 899 lb of axial thrust, depending on RG drive nut’s size of the. The drive head’s linear motion is controlled via software and monitored by sensors feeding back to an electronic control unit. The drive stores up to 20 programs which may be recalled at the touch of a button and offers a high degree of flexibility with the drive nut’s customized linear movement of the drive nut. The core PLC/software package can control several Model RG drive stations, making it unnecessary to buy several drives for higher production rates. A stepper motor controlled by a Siemens S7 PLC is included in the package. The drive runs on a smooth, case hardened steel shaft. There are no threads, which means contaminants cannot cause jams or clogs. The shaft can rotate in either direction, eliminating the need to buy a reversible motor. Drive nut travel direction, linear pitch, and other motion parameters are controlled by the angle of the rolling ring bearings inside the drive unit which is controlled by user programming.

Amacoil Inc. www.amacoil.com, (610) 485-8300.

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A son's letter to his grieving parents: ‘I have you, right now’ - Macleans.ca

A son’s letter to his grieving parents: ‘I have you, right now’

Before You Go: Luke Ottenhof and his family endured a year of tragic deaths. But death can teach us how to live—lessons he wants his parents to know

Mary and Steve Ottenhof (left and centre), with the author Luke Ottenhof, right, aged 3.

This essay is part of Maclean’s Before You Go series, which collects unique, heartfelt letters from Canadians taking the time to say “Thanks, I love you” to special people in their lives—because we shouldn’t have to wait until it’s too late to tell our loved ones how we really feel. Read more essays here. If you would like to see your own letters or reflections published, send us an email here. For more details about submitting your own, click here.

To Mom and Dad:

It has been a long couple of years, full of flights from Vancouver, where I lived when our troubles started, or bus rides from Toronto, where I live now, all with one destination: Kingston, where you live. Then once I’d gotten home, there would be car rides, similar to the ones I loved from the cross-country camping trips of my youth. And because memory is sensory, I’d sit in the back seat, breathing in the thick, musty smell of the sun-baked plush seats, slacking the seatbelt across my chest with its familiar purr, adjusting as the strict seatback argued with the curve of my spine.

But these past couple years did not bring happy drives. They were car rides to Tompkins Funeral Home and then, later, to Catholic churches with their stale air and the smell of funereal incense, which over time erects the same kind of psychic sense memory, so that the fundamental act of breathing reminds you that someone you love is gone. And then, later still, they were car rides to the cemetery out on Division Street, which has become a place that we visit now with some regularity, because it’s where my grandparents, Harry and Moira Ottenhof—Dad’s parents—now rest.

They died seven months apart, rather quickly, without much warning. In this time, too, an old Kingston friend’s brother died suddenly at 27. A few months later, dad’s cousin died after years fighting cancer at 52. There have been a lot of unhappy drives.

That a graveyard is where we go now to be close to my grandparents is difficult to fathom—as is the fact that a new family lives in their house now, the one where I spent my youth, my adolescence, my 20s to this point. Long after we finished scrubbing that house of the objects and memories stashed in basement corners and bedroom dressers, I waited at that traffic light at the street that led to their home, and my eyes lingered on the street sign, memorizing—like time tables or the alphabet—every pothole in the road that carried us to their doorstep, because I knew our family’s car would never trundle over it again. When we pulled out of their meticulously maintained garage for the last time, I knew I would never smell its dry-cement scent there again.

But as the funerals piled up between my grandparents’ death, I clung to these sense memories as much as possible. I even writ them real. At each funeral, I started stashing a few prayer cards in the pocket of my suit jacket, and with each funeral that followed, I would pull out these stray cards that catalogued our mourning.

I wasn’t just mourning the lives that were gone, but the ones still around me that death made heavy. I grieved for  you, Dad, and the weight of your sadness, which I wish I could have wrenched from your shoulders and placed on mine. I grieved for you, Mom, and the boundless, often unrequited love you gave to your parents-in-law, the balance-owing of which I wish I could have pulled from my heart in decade-long portions to pay you back. I grieved for the happiness we all lost.

And we did lose it. In the days navigating the legal footnotes of lives lost, in the hours pondering what would become of their belongings, in the minutes we choked back tears through clenched jaws, each grappling with our own pain and wishing for some clean resolution that seemed impossible.

But while on those sad trips back home to you in Kingston, I’d listen to a song, the Weakerthans’ “Sun In An Empty Room.”  In it, singer John K. Samson’s narrator packs up an apartment, ostensibly after a breakup, preparing for a new chapter after the end of this relationship. “Watch a shadow cross the floor,” he sings. “We don’t live here anymore.” Those words didn’t register at the time, during all those troubles. But they’d return, months later, as if they had something more to say to us, nudging us toward something: not peace with our situation, but understanding of it.

Eventually, I understood what Samson was saying. “We don’t live here anymore”: It is a simple, objective declaration. It is an intentional practice in leaving pain behind. It’s a recalibration: focusing on the future, on possibility, on the people who are still here.

This isn’t to suggest that we just drop our pain, but rather that we separate it from our present—that we understand it as a time we no longer inhabit. I still keep those prayer cards pinned on my wall, and I look at them everyday, thinking about our family and our losses often. I treasure our memories. But we don’t live there anymore.

Dad, Mom: I see you hurting, still, and maybe some days, like me, you have trouble moving under the burden of all this death. But if I kept letting the weight fill my pockets like so many prayer cards, I might sink and never live how I would like to: clutching tight to each moment together not out of fear it will end, but simply out of gratitude that we got to share it because we’re still here.

I’m tired of prayer cards. I have you, right now.

I’m excited to come home and see you all again, for that wedding we’re going to next month. I’ll wear that suit jacket, but it’s emptied now of its prayer cards. It won’t smell like incense. And for the first time in a while, I can’t wait for the backseat car ride.


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Running groups give a leg-up to homeless people

Perth, 10 Jun 2016

By organising running groups in Perth and Melbourne parks, community organisation On My Feet aims to encourage self-sufficiency among the long-term unemployed and people who have experienced homelessness.

The social enterprise’s aim is to build participants’ confidence and self-worth, and help provide pathways to education and employment.

“We use a hand-up not a hand-out model, and it’s all based on reward for effort,” says Keegan Crage, founder of On My Feet.

“The idea is that through running and being part of a team our participants feel a greater self-worth and purpose so they can make decisions that result in better life outcomes with their living arrangements, employment opportunities and networks.”

Crage came up with the idea while training in Perth for an ultra-marathon. He was passing homeless people during his training sessions and wondered if running could make the people he saw feel as good as he did when running.

“I had no experience with homeless people but I had a simple idea which I knew could have some impact,” says Crage. “It took a lot of hard work, knock-backs and many volunteers to make it happen but we got it off the ground in the end.”

With 150 pairs of donated running shoes and dozens of socks, shorts and running tops piling up in his garage, Crage approached a local homeless shelter to ask their clients if they would be interested in being part of a running group.

“I asked if they wanted to meet together at a local park that afternoon and go for a run. I told them I’d provide their shoes and running clothes and all they had to do was turn up and take hold of the opportunity. There was a healthy level of scepticism but around seven people turned up and On My Feet began.”

A year later, On My Feet now coordinates four running groups in Perth and Melbourne with over 100 regular participants. Each running group trains at set times each week and is coordinated by a local volunteer.

“Each of the participants wear the same gear and are part of a team. Like everyone, they want to feel as though they are an important part of the community and sport is a great equaliser in that way,” Crage says.

“We have some people who look forward to the running session for the few days leading up to it and as a result they are conscious about the decisions they make which may affect their ability to run. They want to participate so they make sensible choices.”

During the first 10 weeks of each running program, the participants build up to a 10-kilometre run. After their first milestone is reached they progress towards longer distances.

“One of our Perth participants recently did a half marathon and is now in training to complete the Melbourne Marathon in October, funded by On My Feet,” Crage says.

Macquarie Group staff in Perth became involved with On My Feet in early 2016 through a business challenge the charity initiated as a way of generating income and educating young business professionals about ‘running’ a social business.

Students from Notre Dame University and football players from Fremantle Dockers took part in the challenge, which was made up of five teams of two participants each, with two mentors supporting each team.

The challenge for each team was to sell 300 pairs of orange socks over three months.
Crage explains: “We wanted it to be a win-win for everyone involved. The idea was that the students would learn about running a social business and also help us along the way. Socks tie in nicely with what we do and as part of the experience the participants learned about various aspects of running a business, including inventory and cash management, sales, advertising, distribution and customer relations.”

Macquarie staff member Dave Elliott was a participating mentor and worked with his team on their selling strategy.

“It was interesting to hear the students talk about their strategy,” he says. “They asked for guidance about which way to progress with their business plan and they were very enthusiastic. I’ve realised through the process I’ve learnt a lot along the way in my career and I enjoyed passing it on.

“The team’s goal was to ensure ongoing orders for On My Feet as a regular source of income for the enterprise long after the challenge has finished. As a result they decided to implement a two-pronged approach - ad hoc sales with friends and family members and bigger ongoing deals with larger companies.”

The On My Feet social business challenge will be held twice a year and plans to expand the social enterprise are also underway, with more running groups expected in Sydney and Brisbane this year.

Image caption: On My Feet Melbourne volunteers after a running session.

This information is a general description of the Macquarie Group only. Before acting on any information, you should consider the appropriateness of it having regard to your particular objectives, financial situation and needs and seek advice. No information set out above constitutes advice, an advertisement, an invitation, a confirmation, an offer or a solicitation, to buy or sell any security or other financial, credit or lending product or to engage in any investment activity, or an offer of any banking or financial service. Some products and/or services mentioned on this website may not be suitable for you and may not be available in all jurisdictions. All securities and financial products or instrument transactions involve risks. Past performance of any product described on this site is not a reliable indication of future performance.


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Apple Lobbying for International Tax Amnesty to Bring Home Profits

Over the past few years, much has been made of Apple's reserves of cash and securities, which are now up to approximately $60 billion and growing rapidly. Some observers have suggested the company initiate a stock buyback or issue dividends to reward investors with some of the profits, while others have preferred that the cash remain in Apple's hands to enable the company to reinvest it into the business at some point in the future for greater returns. Apple CEO Steve Jobs noted during the company's October 2010 earnings conference call that Apple is holding onto the cash in order to take advantage of "one or more unique strategic opportunities" that it believes may present itself.

But all of the money may not be available for immediate use, as Fortune reports that Apple is one of a number of U.S. companies with significant profits generated in international markets that continue to sit abroad as the companies prefer to not pay the 35% federal tax charged on such foreign earnings.

To address this situation, Apple and these other major players are reportedly stepping up lobbying efforts to try to get the federal government to offer a one-year "tax holiday" that would allow them to bring the profits back to the United States while only being subjected to 5% tax, with the rationale being that the money could be put to work in the U.S. to stimulate the economy rather than simply sitting in foreign bank accounts.

A group of tech, pharmaceutical and energy giants is readying a major lobbying blitz for a tax holiday that would allow them to bring home the estimated $1 trillion they've got parked overseas at a steeply discounted rate, Fortune has learned.

The campaign is still in its planning stages, but sources close to the effort say Oracle, Cisco, Apple, Duke Energy, and Pfizer are among the major players looking to bankroll a coordinated, sustained pitch to sell policymakers on the idea. Their aim is to win a one-year tax amnesty on their foreign earnings, allowing them to repatriate that money at a tax rate of about 5%, instead of the 35% they face now.

International markets have become increasingly important to Apple as iOS devices have proliferated around the world. In fact, Apple reported that during its most recent quarter, 62% of its revenue came from international sales. Consequently, billions of dollars in profit are being generated overseas each quarter, and Apple has been loathe to turn over 35% of those sums to the U.S. government.

On a possibly related note, Apple recently hired high-profile lobbying firm Fierce, Isakowitz and Blalock to assist with government dealings, an unusual move for the company that has typically refrained from significant lobbying in Washington, DC.

Top Rated Comments

(View all)

110 months ago
Ha. Ha. I love it when lefties like Jobs (err... he was and is publically known to be an Obama supporter as well as the Democratic party and its platform) see the benefit of tax cuts when it comes to themselves yet want everyone else to pay their "fair" share. What hipppocricy.

Yes, the corporate tax rate is too high (highest in the industrialized world in fact) and that has its negative consequences on the economy with a lot of "locked up" capital sitting on the sidelines. However, the economic boom (and greater cash intake for the treasury) that such a tax cut would unleash is impossible because it violates the left's #1 tenant of schadenfreude. Happy that Steve understands the corp tax rate is too high but sorry that he doesn't think it should applies to more than Apple.
Rating: 1 Votes
110 months ago

You are correct but to confirm this would mean to dispel all those republican lies and talking points.

US tax is cheaper than EU but these companies keep their money in Bermuda and Cayman (tax haven)
Rating: 1 Votes
110 months ago

Well, first off, a company pays it's taxes AFTER it pays all it's expenses, including salaries, so the 30% comes of the net profit, not the gross income. And most people in America aren't paying 40% in federal income taxes. Since the highest marginal rate is supposed to be 35% on income over $373,000 (for singles) that would be hard to do (and since they only pay Social Security on the first $107k, you just can't reach 40% in federal taxes for an individual - and we're talking MARGINAL rate here, not the real rate which is going to probably be 20%- 25% for most normal people).

If they make money on the stock, they pay tax on the PROFIT, not the gross amount. So again, that isn't double-taxation. If they die and pass the money along to their children MILLIONS of dollars are exempted from taxes, so again, money is missing out of taxation.

Like the 5-year limit on welfare, the unemployment insurance that goes on forever disinclines a subset of people from looking for work. There is certainl something to be said for having a time limit on it. However, the average unemployment check in the US is $293/week. And that's taxable. That's not to say people don't get larger checks, but it doesn't last forever and $1200/month pre-tax doesn't go too far if you have a family. Not too many people getting ahead on unemployment insurance.

true about the corporate pay tax after salary expense, but still it is double taxation, just smaller.

many people pay 40% all the time, because they live in the majority of US states that have state income tax.

after they pay their income tax, they spend the remaining 60% of their income, and then when they spend they pay 10% of sales tax. do you call that not double taxation?

when i invest, sure i only pay tax on my profit, but why shall i? i already paid tax on the money i invested!

so by the same logic, when i lose $5m in stocks, shall the government give me $5m in tax deduction? after all, if i make money in stock governemnt take money from me, if i lose money they should give me money back then!?

how come the tax deduction for investment loss is only meager 3k a year?

for your unemployment points: people do get ahead, because they still work under-table.

you are only calculating numerical values but not opportunity cost.

if i made $40k before, and w/ unemployment i only make $20k, to you i am losing $20k, but if my free time is worth $30k to me, then i am ahead.
dont forget, unemployment is money paid for working zero hour.

so what do people (like my friend) do? they find work without getting noticed by the goverment. they go on craigslist and join dozen focus groups, clinical trials, small projects, or teach private lesson. heck go even write a book or make iPhone apps. why not? you are getting paid for breathing.
Rating: 1 Votes
110 months ago

I can understand them holding the money in the offshore accounts. And even if they bring it in it stays at the company level it wouldn't go to the execs. And if it did that tax hit would be huge. Imagine as it is now if they bring it over, pay 35% tax. Then they give that to an employee and pay another 38% on that. Thats 60%ish tax right there that goes to taxes.

Of course it won't go to execs, for the most part. If anything, it would mainly benefit large shareholders. But what's your point? It's still cheating.
Rating: 1 Votes
110 months ago

For years politicians have been playing class warfare for their own power. They pit poor against rich and its harmful, dishonest, divisive and destructive. The truth is the poor pay no federal taxes. Anyone one who comments that the so called rich get away with everything on the back of the poor has believed the harmful, dishonest, divisive and destructive politicians. It hold poor people back, they are told the system is not "fair" so don't bother try to get ahead just vote for me and I'll take money from the "rich" and hand it to you. Most of the bottom 50% on income earners not only pay no income taxes they get money back (ie cash payments).

Here are the stats:
Top 1% of income earners pay 40% of all taxes
Top 5% of income earners pay 60% of all taxes
Top 50% of income earners pay more than 97% of all taxes
Bottom 50% of income earners pay less than 3% of all taxes (the vast majority pay less than $0 income tax  they get cash)
Rating: 1 Votes
110 months ago

Uh, no, for corporations, the US has one of the HIGHEST tax rates in the industrialized world.

Although the US has one of the highest corporate tax rates, it is in keeping with the rate of other countries of the same economic size as the US -- Japan, Germany, France, Canada, etc. See this CBO report, Figure 2.3 or Figure 2.6 ( The richer and more complex the economy, the more taxation it requires to maintain the structures that support such a rich ecosystem of successful corporations.

And for those of you complaining about the high tax rate paid by rich individuals, the effective tax rate -- the total amount of taxes paid including social security and sales taxes as a percent of income -- is almost flat in the US, at about 30%. See the first chart here ( And if you look at the total taxes paid by income group compared to their share of total income, that rate is pretty flat too (

So whether you look at them as a corporation or an individual, trying to weasel out of a paying their 30% share of taxes is pretty low.
Rating: 1 Votes
110 months ago

Yup, the USPS sure is doing well. Somehow they overpaid its FERS 6.9 billion dollars and it plans on losing another 8 billion this year. Good thing they are closing around 2000 post offices to help prevent breaking 2010's record $8.5 billion in losses.

News sources are a poor substitute for the truth these days as they only talk about the sensational headlines, NOT the underlying FACTS of the matter. I know a lot of people that work at the USPS and have family working there.

Try looking up how much the USPS overpaid into the health care pre-funding (estimates range from $30 BILLION to over $75 BILLION, not 6.9 Billion). Try looking up how many years the USPS earned Billions in profit and the treasury department raided those profits so they could pay down the deficit with it (thus all profits earned magically disappear and cannot be used to pad the expenses in the following year). Try looking up what the profit margins would be if the Bush administration law known as the Postal Accountability and Enhancement Act of 2006 (which was passed by a Republican Congress and signed by a Republican president) requiring the USPS (no other government agency has this requirement) to fully pre-fund their health care for future retirees in advance. These aren't routinely figured into the numbers posted by most news articles these days.

The USPS would have been in the black the past three years in the middle of a recession and the loss of a lot of 1st class mail to e-mail, etc. Look at how postal rate increases MUST be approved by a committee outside the USPS. They cannot make quick changes to market changes like gas prices like UPS and Federal Express can. Now look at the profits of UPS and Federal Express the past couple of years and how much they've hiked prices. Now compare their prices to the USPS.

You've done NONE of that and yet you talk like you know all about the USPS. You don't seem to know a thing. Or perhaps you do and are purposely distorting the truth? Your article from the United Liberty web site isn't even news. It's a Republican tirade to privatize government (in this case the Post Office, which would get the favorable parts cut up and the rest dumped, leaving America without reliable mail delivery to every address).

FYI, the push to end Saturday delivery is the first step the Republicans want to make the Post Office fail against its competition so that it can be piece-meal cut up to make more profit for America's greedy (that's what the Republicans do to everything they get their hands on). It's why health care costs are so darn high. They demand PROFIT from you getting sick.

Here's a few articles that do address some of these things unlike yours:

(overpaid $75 BILLION into retirement)

(overpaid $50-55 BILLION)

(Prefunding Articles)
Rating: 1 Votes
110 months ago
This is why we need to blow up the current tax system and go with a consumption, or fair tax. No IRS, no Income tax, No Corporate tax. Just a 23% consumption tax.
Rating: 1 Votes
110 months ago
I Love apple Products but....

...Trying to evade paying their taxes is BS! Just goes to show, if ALL the BIG Corporations didn't have so many Loopholes from paying their Taxes, maybe our country wouldn't be in such a huge mess with our debt. PAY YOUR TAXES APPLE LIKE THE REST OF US!!!
Rating: 1 Votes
110 months ago
Compared to most people's b!tching and whining, I think USPS is a fantastic courier service. Every single last time I've ever sent a package, I compare rates between USPS, UPS, FedEx and they are ALWAYS the cheapest.

Likewise, that $7 priority mail package that would've cost me $14 to send UPS ground, arrives in 3 days tops - vs taking a week or so.

Why? Because the USPS is run by a guy that is being grilled left and right by investigators and will probably be kicked out for "fraud" although he makes roughly $200k a year (pulling the figure out of my ass). Meanwhile, the CEO of USPS and the CEO of FedEx are both millionaires that get a huge fortune in yearly revenue and bonuses.

Despite this, USPS workers are treated like kings and queens and sit around - something they're famous for. When was the last time you heard a UPS or FedEx employee sitting around getting paid pretty good to do nothing? And yet USPS does a better job rather regularly.

As for rich people dumping money into the economy.. where? They drive Bentleys, Rolls Royces, Mercedes, Audi - they buy European furniture, love Japanese and Italian food, buy clothing made entirely in other countries, by companies that have never had any representation other than storefronts in the US.

Really though, I think Apple needs to put up or shut up - Steve Jobs should be asked how much of that money he intends to put back into our economy (and how). What? Open another store hiring a bunch of minimum wage employees? Hrm. Whopee.

The company is essentially the richest company in the US right now. They should be publicly shamed for not hiring more people in the US. Hell, they could get a marketing boost from showing that their iPhones are made in the US or something - and they wouldn't have to worry about their precious prototypes randomly leaking on foreign sites.
Rating: 1 Votes

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Shelter Crowd Control

January 2012 by Julie Levy, DVM, PhD, DACVIM

Audience: Executive Leadership, Foster Caregivers, Public, Shelter/Rescue Staff & Volunteers, Veterinary Team

Video Length: 84 minutes

Do you want to stop the tragic deaths of shelter cats, and cut your shelter's cat intake dramatically and almost overnight? Want to practice high-volume, high-quality spay/neuter and disease management on cats? How about learning how to get your community - including municipal government - on board with trap-neuter-return programs? Want evidence that such programs can actually work to reduce the population of community cats, prevent the spread of disease, and save resources and money for local shelters?

Dr. Julie Levy will give an overview and analysis of the community cat population and examine the principles and practicalities of humane cat management in the recorded version of Shelter Crowd Control:Keeping Community Cats Out of Shelters, which is available for viewing below. You will also learn:

  • How to do high-quality surgery in a high-volume environment
  • How to get the most out of limited resources without cutting corners on infectious diseases, vaccination, and medical decisions
  • How to get your local government on your side, including language that can be provided as sample municipal code
  • Evidence that proves TNR works
  • The secrets of non-lethal management of community cats, including confinement, neutering, and adoption
  • What it takes to get broad-based community support for TNR

This course has been pre-approved for Certified Animal Welfare Administrator continuing education credits.

After viewing the presentation, click here to take the quiz and receive a Certificate of Attendance!

Julie Levy, DVM, PhD, DACVIM

Dr. Julie Levy is director of Maddie's® Shelter Medicine Program at the University of Florida. The program provides comprehensive training for veterinary students and shelter medicine specialists, shelter consultations, disease outbreak investigations, continuing education, and research to solve the problems confronting animal shelters. Dr. Levy's research and clinical interests center on feline infectious diseases, neonatal kitten health, humane alternatives for cat population control, and immunocontraceptive vaccines for cats. Dr. Levy's accomplishments include publication of more than 100 journal articles and textbook chapters.

Please see our Code of Conduct guidelines.


text:
‘Roop ki rani Choron ka raja’- the hit Bollywood movie of its times starring Sridevi and Anil Kapur, had pigeons delivering letters and secret messages to people on Anil’s directions. He would put a folded piece of paper in between its beak and the trusted ‘kabootar’ would fly off to Sridevi. She would then send her reply in a chit safely put in a locket and tied around the pigeon’s neck. This seems to be so interesting today.

In ‘Harry potter’, Harry, Hermoine, and Ron would send letters to one another in their vacations through their pet owls. Harry’s pet owl, the beautiful white one, would dutifully do its job of delivering the letters to his friends, to Padfoot, Sirius Black and Dumbledore, and return to Harry in time. In Hogwarts too, students would receive letters and gifts from their parents and guardians on special occasions- all delivered by owls.

Letters in today’s modern world are very rare. Cell phones and internet facilities have replaced it almost completely. Today the ‘messenger pigeons’ are extinct and the postman is an endangered species. I just can imagine and wonder how it feels to receive a letter from a near and dear one. I remember my grandmother treasuring the postcards and inland letters she had got from her childhood friends and relatives. Even my mother had the privilege of receiving a couple of postcards from her kith and kins, which makes me feel sad and think I’m not lucky enough. Sms’es, emails and social networking sites can be used for connecting with friends and relatives instantly- with just a click of the mouse, but lack the emotions that a letter brings with it. The excitement of receiving a letter, the charm that it has is unparalleled; the way every word caresses you, makes you nostalgic and miss the sender and the happy old days of the past that you had spent with him cannot be compared.

In class iii, Ananya was my best friend. She left the school in class IV. I still remember how we used to write to each other and exchange letters through Sagarika and Soumya. After two years we lost contact. But then I and Sagarika got into the habit of writing letters to each other and exchange those in school itself. It was funny that even though we studied in the same school, same classroom, and even ate our tiffin together, we had so much to write to each other. I still have those letters securely kept in my diaries. Little pieces of remembrances of happy childhood.

Man is an emotional being, a lover of the past. A letter takes one on a beautiful journey down the memory lane that fills the heart with immense joy, brings a little smile, and a tear. The thrill of seeing your name written in someone’s handwriting – someone who means a lot in your life; the ecstasy of reading a handwritten letter is incomparable.

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