The economic impact of a regulated adult market in Florida can assist with funding the state in some of the most important areas. Regulated adult use creates a new legal market for cannabis sales in Florida, with that comes tax dollars, jobs, increased property values, and tourism to the state. In looking at the potential market in Florida, we can compare to Colorado, a state with approximately 5 million people, compared to Florida’s 20 million. Colorado generated revenue from legal and adult sales of approximately $1.3 billion in 2016, a 30% increase from 2015. Of that $1.3 billion, 200 million went to the state as tax revenue. This has allowed the state to build schools, assist the homeless, and create a booming job market and economy in the state. At 4 times the size of Colorado, we can estimate a 2-3 billion dollar market in the first few years of passing Regulate Florida’s petition. Realtor.com did a study on the housing market in legal states and found a significant increase in property values in those states, with an increase in both pricing and demand. According to Forbes, the legal cannabis market was worth $7.2 billion in 2016, and is projected to grow at an annual rate of 17%. Annual surveys by Marijuana Business Daily estimate the industry currently employs 100,000 to 150,000 workers. In 2015 alone, Colorado created over 18,000 jobs. Florida is the perfect market for the cannabis industry to continue to grow we have the 3rd largest population in the state and already have over 100 million tourists visit a year. The economic impact of adult use in Florida can create over 30 thousand jobs, and over 200 million in tax revenue.
A regulated adult use market for cannabis is showing an amazing and unexpected benefit to states that have passed it. Most importantly, study after study has shown there is no increase in teen use, and in fact some decrease in use. The numbers are clear that the biggest segment of the population turning on to cannabis are seniors, with the largest increase in use over the past few years. Cannabis has also had a profound effect on reducing opiate addiction, reducing usage by those who need it, decreasing overdose deaths, and cannabis is becoming an exit drug to addiction. Veterans with PTSD are also benefitting from the use of cannabis with a decrease in the suicide rate in legal states. The benefits of cannabis continue to be illustrated in society as people who use cannabis are less likely to abuse their spouses, get in bar fights, and overall living in a more harmonious lifestyle. The use of cannabis has also been shown to result in fewer absences by employees and no negative impact on workplace performance. An adult use market will helps us turn our prisons into profits, strengthen our impoverished communities, and become the cornerstone of building a better Florida.


Accent Construction Services, a member of the EMJ family of companies, looks forward to collaborating with The Woodbery Group to transform its vision for the new Signal Mill project in Chattanooga’s North Shore into a reality.
The Knitting Mill Antiques building spans 60,000 square feet with a two-and-a-half-story (with a windowed basement) structure.
“It’s a 100-year-old, beautiful building,” said David Woodbery, the Atlanta developer. “We really want to bring out its character, its charm and its authenticity. People want that — and you can’t recreate it.”
Accent will convert the building’s first and second floors into a space for boutiques, specialty food shops, offices and a second restaurant at the opposite end from Food Works, which will remain in the building. Parking spaces will also be added to the site.
Woodbery wants to welcome the first tenants to the new Signal Mill building in early 2017.
Antique Mall on North Shore to close by end of August; new owner to renovate property


Most CPAs do not prepare tax returns with your retirement plan in mind. That’s not their fault; long-term tax planning for retirement typically isn’t part of a CPA’s job. And yet, your taxes play an enormous role in the retirement planning process!
Having both a CPA and CFP on your financial team is a smart money move. We work alongside your accountant as Certified Financial Planners, focusing on tax planning for today and tomorrow to help ensure you never pay more than you have to.
Burning River Advisory Group is here to help you achieve financial independence. Reach out today to find out how we can help.
2237 Crocker Road, Ste 150
Westlake, Ohio 44145
Securities offered thru Registered Representatives of Cambridge Investment Research, Inc. a broker-dealer, member FINRA/SIPC. Advisory services offered thru Cambridge Investment Research Advisor, Inc. a Registered Investment Adviser. Cambridge and Burning River Advisory Group are not affiliated. Check out the background of firms and investment professionals on FINRA’s BrokerCheck
This communication is strictly intended for individuals residing in the states of CO, FL, IN, OH, NC, NV, NY, PA, TX, WI, and WV. No offers may be made or accepted from any resident outside the specific states referenced.


In order to ensure the conformity with the scale, structure, quality, status of the health and life expectancy of Vietnamese employees, Labor Code 2019 takes effective from January 01st, 2021 has amended and supplemented several regulations on retirement age. In addition, the Government has issued Decree 135/2020/NĐ-CP stipulates on adjusting retirement age.
Table of Contents/Mục lục
1. Retirement age
a. Retirement age under normal working conditions
Currently, the Law has not yet specified what is normal working conditions. However, from the classification of working conditions of the Ministry of Labor and War Invalids, it can be understood that: occupations and jobs with normal working conditions are light and comfortable occupations and jobs; occupations and jobs that are not stressful, toxic or have heavy and toxic targets but are within the permitted safety limits, psychological changes after labor recover quickly and health is not affected.
According to the provisions of Clause 2, Article 169 of the Labor Code 2019, the retirement age of employees under normal working conditions shall be
+ For male: 60 years and 03 months.
+ For female: 55 years and 04 months.
After that, each year increases by 3 months for male workers until they reach 62 years old by 2028 and 4 months for female workers until they reach 60 years old by 2035, according to the roadmap for adjusting the retirement age specified in the Labor Code.
Cases regulated for retirements at the lower age under normal working conditions:
The Labor Code also stipulates some retiring cases at the lower age. Employees in the following cases may retire at a lower age but must not exceed 05 years of age compared to retirement age prescribed above at the time of retirement, unless regulated otherwise by law:
+ Employees with 15 years or more of working in heavy, toxic, dangerous, or particularly heavy, toxic or dangerous occupations or jobs on the list promulgated by the Ministry of Labor, War Invalids and Social Affairs.
In comparison with the previous law, the list of occupations with heavy, toxic and dangerous elements from March 01st, 2021 according to Circular 11/2020/TT-BLDTBXH has been supplemented with a significant number of occupations and jobs such as mine rescuer, pit miner, construction divers, management and exploitation of sea lamps in the Spratly Islands,…
+ Employees with 15 years or more, working in areas with especially difficult socio-economic conditions, including working time in places with regional allowance coefficient of 0.7 or higher before January 01st, 2021.
Currently, the list of regions with especially difficult socio-economic conditions for 2021 is still drafted. However, it is possible to refer to some areas previously prescribed to be particularly difficult socio-economic conditions in several regulations such as: Spratly Island District, Paracel Islands District; mountainous communes as regulated by the local authorities;…
+ Employees with working capacity decrease of 61% or more.
In order to prove this, the employee needs to prepare the examination dossier to implement the retirement benefits for the employees as prescribed in Circular 56/2017/TT-BYT and submit it to the medical examination council for assessing the decrease of working capacity.
+ Employees have the total duration of heavy, toxic, dangerous, or particularly heavy, toxic, dangerous occupations or jobs and working time in areas with particularly difficult socio-economic conditions from full 15 years or more.
b. Cases regulated for retirement at higher ages under normal working conditions
– In the event of the employee and employer could reach an agreement, the employee shall continue working after the retirement age under normal working conditions.
Accordingly, the employees in the above cases will be further adjusted according to the regulations on elderly workers. Specially:
+ The elderly employee has the right to reach an agreement with the employer to shorten daily working hours or to apply the part-time working regime.
+ In addition to the elderly workers’ benefits under the retirement regime, they are entitled to salary and other benefits as prescribed by law, labor contract.
2. Pension regime
From January 01st, 2021, the provisions of the retirement regime associated with the conditions on pension age under the Law on Social Insurance shall comply with the retirement age and conditions on pension age under the Labor Code 2019.
The law stipulates that employees who are subject to compulsory social insurance, unless otherwise prescribed by the Law on Social Insurance, when they leave their job with full 20 years of social insurance payment or more, they will be entitled to pension if falling into one of the following cases:
+ Being 60 years old for men and 55 years old for women;
+ Male from 55 years old to 60 years old, female from 50 years old to 55 years old and having enough 15 years of doing heavy, hazardous or dangerous occupations or jobs, or extremely heavy, hazardous or dangerous jobs on the list issued by the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Health or having worked at a place with regional allowance coefficient of 0.7 or higher for 15 years before January 01st,2021;
+ Employees with maximum age of 10 years lower than the retirement age of employees as prescribed in Clause 2, Article 169 of the Labor Code 2019 and have 15 years working as coal mining in pits;
+ Persons infected with HIV/AIDS due to occupational risks while performing the given tasks.
Female workers who are cadres, civil servants or work part-time in communes, wards and towns that participate in social insurance when retiring with from 15 years to under 20 years of paying social insurance and reach the retirement age specified in Clause 2, Article 169 of the Labor Code, they shall be entitled to pension.
3. Important note for enterprise employs elderly workers:
To stabilize the aging workforce, adjusting to increase the retirement age is a common trend implemented in many countries since the 2010s. This not only helps businesses avoid wasting experienced labor resources but also motivates businesses to develop more comprehensive remuneration policies for elderly workers. Here are a few notes for businesses that use this labor source:
– Enterprise is forbidden to use the elderly employee to do heavy, hazardous, dangerous, or extremely heavy, hazardous or dangerous occupations or jobs that have a negative impact on their health, except for circumstance the enterprise can ensure the safety working conditions.
For the acts of using elderly employees to do heavy, toxic or dangerous jobs that adversely affect the health of elderly employees as prescribed, the employer shall be subject to a fine of from VND 10,000,000 to VND 15,000,000.
– Employers have the responsibility to take care of the health of elderly workers at the workplace. Therefore, creating working conditions to extend long-term contracts with elderly workers is one of the issues that businesses need to pay attention to.
According to the recommendation 162 of ILO on adjusting working conditions for elderly workers, after consulting the workers’ representatives or with the participation of their representative organizations, or through collective bargaining, the employer can take following measures at the level of the undertaking:
(a) reducing the normal daily and weekly hours of work of older workers employed on arduous, hazardous or unhealthy work;
(b) promoting the gradual reduction of hours of work, during a prescribed period prior to the date on which they reach the age normally qualifying workers for an old-age benefit, of all workers who request such reduction;
(c) increasing annual holidays with pay on the basis of length of service or of age;
(d) enabling older workers to organize their working time and leisure to suit their convenience, particularly by facilitating their part-time employment and providing for flexible working hours;
(e) facilitating the assignment of older workers to jobs performed during normal day-time working hours after a certain number of years of assignment to continuous or semi-continuous shift work.
In addition to adjusting working conditions, enterprises can use collective agreement or individual negotiations between employer and worker can extend an older worker’s working life, provided the worker chooses to do it and supplies proof that he or she is healthy and fit to do the work.
The above is the entire analysis regarding the latest regulations on retirement age and elderly workers due to Labor Code 2019, along with several note for the enterprise that employ these workers. For detailed advice for retirement roadmap or recommendations of adjusting working conditions, please contact LawPlus via phone +842862779399 or email email@example.com.


A Guide to Restarting Tourism and Preparing for Post Pandemic Travel
A Guide to Restarting Tourism: Is Your Destination Ready to Receive International Travellers this Summer?
With the world slowly starting to re-open, the discussion to restart tourism continues behind the scenes, with many stakeholders questioning the ‘readiness’ of the popular vacation destinations in the world. It seems like time is moving so slowly in these unprecedented times but one of the key things that this pandemic has taught us is to be resilient! Our ability to deal with unexpected challenges whilst maintaining a smile on our face speaks volume to all the great people in the service industry. We’ve also learned that the recovery of tourism needs all players to be involved, and it is as important to get everyone on board right from the start with a well thought out plan to resume tourism activities. Looking at the bigger picture of future travels, we all have a key role to play.From the international airlines, tourism boards, local and international governments, to the tour operators, we all have been working hard to ensure that our guests will continue to stay safe on their amazing adventures when they begin to travel again. This post aims at providing some ideas that could guide any destination toward the successful restarting of tourism activities with hopes to receive tourists sooner than later in our respective destinations, resorts, camps and lodges.
Broadcast our readiness to the source tourism markets
We have been impressed with the new standard operating procedures that several destinations have come up with and implemented at all stages of a client’s travel experience.
From the standard temperature check-up stations at the airports, hand sanitization kiosks, to physical distancing signage, most destinations are now equipped with all necessary health measures to prevent the spread of coronavirus amid rendering of services. Now what?
I think we need to delicately communicate our news with the world so as to have them remove any global travel restrictions that may prevent their citizens from travelling to Africa this summer and the remaining half of 2020. This involves not only us as operators but also our government representatives reaching out to foreign governments to share our message that African countries are open for business. After all, most African safari destinations have fewer COVID-19 cases than most of the western countries! The gate has to be open on both sides in order to allow free movement of people again!
Get all major airlines on board with our plans to restart tourism
While it’s exciting to see that several African destinations are working on health/safety initiatives to be the first countries to open the skies for airlines again, the last thing we want is to have a premature plan to reopen the skies and not have people coming to our destinations during this critical time of building a strong tourism comeback. Keeping that in mind, now is the time to think strategically and align the country with all major airlines to have them prioritize our destination over other competing safari and beach destinations within Africa. We also need to realize that most airlines have given vouchers for travellers who had to postpone their trips due to COVID-19, so once that wave of existing travellers is done, we need to have a plan in place beyond that to generate new bookings in our respective destinations, resorts, camps and lodges.
As you might know, many airlines are making necessary and expensive adjustments to comply with measures of social distancing inside the passenger cabin, these changes will certainly impact the cost of flight tickets in the short run.
If the airlines take the middle seat out (literally and practically) so as to allow at least one meter of space between passengers, then they will have to somehow distribute the cost for three seats amongst two people—naturally, this will make flight tickets more expensive. Many of us know how the laws of supply and demand works pertaining to pricing, if the major airlines have less flights to the country and the demand is high, then they might charge high prices per ticket to allow only the travellers who can afford the high prices to travel (works perfectly for airlines that need to create 1-2 meter space between passengers in the cabin).
While we cannot control the prices for flight tickets that airlines will charge to bring our guests to Africa, I think the governments need to factor in “the actual cost” for our future international travellers and find small ways to compromise and make our destinations more affordable and accessible.
Be ready to offer incentives to travellers and key tourism players
While many of us (Wito Africa Safaris and other international operators) have become more flexible and sensitive with our approach to bringing safari back to safari goers, I think the African governments also have to come up with a unique plan that will win the hearts of our future travellers for 2020 and beyond. As part of the post COVID-19 recovery plan, perhaps governments should think of having cheaper entrance fees, concession and other local taxes that allow guests to access the parks. Some countries are even thinking of removing the fees for the tourist entry visa! Surely, these African governments will gain that visa money quickly in the form of taxes when tourists spend their money locally and contribute to the country’s economy. We should remember that some of our competitors (other vacation destinations) have cheaper landing and airport fees than our African destinations therefore we might need to use items like airport taxes and landing fees in our incentive package to get major airlines onboard.
A short-sighted promotional video is not a strategy to restart tourism!
A promotional video or website dedicated to showcase our destinations is not a solid plan—it is merely a marketing tactic that needs to be backed up by a solid strategy, specifically designed to help our destinations and all stakeholders gain the confidence of travellers post COVID-19! How many of us think that the millennials that we mostly target with our “sparkling marketing video” can afford a flight ticket to Africa if the airlines charge $3-$5K per economy ticket? We need to think outside the box and really establish “the WHY” first with our plans to restart tourism before we prematurely open the country or create another short-sighted promotional video!
To sum things up, the work to restart tourism has just started and now is the best time to get all stakeholders involved in the process of bringing back travellers from across the world to our stunning destinations. Remember, we are all in this together!
About Smart Twiga Marketing:
Smart Twiga Marketing is a representation agency dedicated to offering sales and marketing services to the tourism industry, focusing on both the inbound and outbound markets. Smart Twiga aims at bridging the gap between local East African operators and the North American market. Smart Twiga Marketing is determined to facilitate and simplify business dealings for safari operators. Our services are specific to solving a unique marketing problem, whether it is to introduce a new property, build awareness or acquire new agents, we specialize in building relationships and finding solutions that will help our clients to achieve the best results.


Free Shipping to Many Countries
Because LinnStrument isn't available in many stores, I try to make it easy for customers around the world to buy direct from my site by offering free worldwide shipping to many countries. For LinnStrument, I ship by Federal Express International Economy. For AdrenaLinn III, I use US Postal Service Priority Mail International, which is flown to the destination country then handed off to the country's government post for final delivery.
However, I have had delivery problems in some countries, and in the event that a shipment doesn't arrive, it's too expensive for me to pay for the shipping and to return the customer's money. For this reason, the free shipping is limited to the following countries:
* New Zealand
* South Korea
* All EU countries
* Russia (I must use expensive UPS for Russia shipments, so you must pay a flat $100 shipping fee.)
* Costa Rica
* South Africa
Over the years, I have received almost no orders from countries other than the above. However, if your country isn't listed above, please email me because depending on current political conditions and other factors, I may be able to include free shipping to your country. Otherwise, I'll let you know the shipping cost to your country.


AfterPay is a bit like lay-by, but your purchases are sent to you before you’ve finished paying for them. It’s a deferred payment option you’ll see at many of your favourite stores. If you select to pay with Afterpay, your purchases will be posted to you within normal processing timeframes but you get eight weeks to pay off the total purchase price. AfterPay will divide the total cost into 4 separate equal payments over 8 weeks. For example, a $200 purchase will cost you $50 a fortnight for 4 payments.
Customers do not pay any fees or interest on their purchases, although they do occur a late fee and then another fee if the payment is not made within 7 days.
Does Afterpay do a credit check?
No. You’ll be automatically approved as long as you’re over 18 and have a working credit or debit card.
Zip | Pay gives customers a credit line of up to $1,000 and Zip | Money a credit line over $1,000. Unlike AfterPay, Zip allows customers a more variable timeframe to repay the purchase amount. The payment schedule is also more flexible, ranging from weekly to monthly. Once you’ve made a purchase, you choose how you’d like to repay. You can choose a weekly, fortnightly, or monthly repayment schedule. A minimum monthly payment of $40 is required.
To avoid a small monthly fee you need to pay off your purchase by the end of the month you receive your statement. You will receive your statement on the first day the month following your purchase (which is why you get “up to 60 days” fee free). After this date, a small monthly fee (currently $6) will be added to your outstanding balance.
All payments are 100% interest-free and you can sign up for direct debit so payments are made automatically from your bank account or credit card according to the repayment schedule that you’ve chosen.
Does ZipPay do a credit check?
Yes, upon applying with Zip Pay, you will need to do an identity and credit check


FINALLY, HOPE FOR UNDERWATER HOMEOWNERS
Richard K. Barra, Esq.
Over the past few years, we have all heard and read about magical government programs that promised to rescue distressed homeowners, allowing them to retain their homes, drastically reduce their monthly payments, and live happily ever after. Unfortunately, those mystical promises never seemed to materialize in the real world where lenders didn’t offer the programs, borrowers didn’t qualify for the ones that were offered, or the modifications extended the loan for another ten years, included thousands of dollars in costs, and reduced payments by $20 a month. Real hope, however, now exists for underwater homeowners via the latest Home Affordable Refinance Program (HARP).
Under the current HARP, underwater homeowners can refinance and significantly reduce their interest rate, resulting in substantial monthly savings. In order to qualify, a homeowner needs to meet the following criteria:
(1) The mortgage must be currently owned or guaranteed by Fannie Mae or Freddie Mac;
(2) The mortgage must have been sold to Fannie Mae or Freddie Mac on or before May 31, 2009;
(3) The current loan-to-value ratio must be greater than 80% (which will be the case with underwater homes);
(4) The mortgage cannot have been previously refinanced under HARP (with some exceptions); and
(5) The borrower must be current on the mortgage loan, have not been in default in the last 12 months, and not be in foreclosure.
Under so many of the earlier scenarios, borrowers had to actually be in default before lenders would even talk to them. This program avoids the gut wrenching decision by borrowers to strategically default and also rewards the borrowers who struggled but still managed to make their payments.
Although the program is not a panacea since principal does not get reduced, monthly payments can be significantly cut in many circumstances, easing the burden on the borrowers and allowing additional time for real estate values to rebound.


Bolivia - Juana Gonzales: Honey, Caturra
Honeydew melon, brown sugar, red grape.
This coffee is from Juana's own farm, where she was able to try things that weren't initially agreed upon on the couple's main farm. In Latin America, only 20% of arable land is owned by women, and they are often excluded from the decision-making process. The Partnership for Gender Equity provides research and tools to tackle gender inequity at an industry level.
We're donating 50 cents from each retail bag sold to PGE, to help them develop the research and tools that will have long-lasting effects for the future of our industry.
Read more about Juana and the Partnership for Gender Equity on our blog post here
- Country: Bolivia
- Farm: Juana Gonzales
- Region: Loayza
- Farm size: 3 Hectares
- Altitude:1500-1680 m.a.s.l.
- Varietal: Caturra
- Process: Honey


🚩 Navigate to the fund’s page → [Investments / Returns]
1. Click on [⁝] button from the specific investment you wish to update and select [Manage Updates/Valuation].
2. Click on [Add Update History] from the upper right of the ‘Update History’ table and select [Add Company History].
3. Select the type of change such as stock split or bonus issue and update necessary information.
(You must fill in required fields with * to save the updated information.)
1. If the portfolio company has been invested from multiple funds, you can also check changes in investment from other funds by ticking “Hide Updates by Other Transactions” to reveal transactions.
2. Tick off the box if you’d like to hide any transaction information from other funds.


Beginning on 1 January 2014, a local tax will be introduced in SouthTyrol/Südtirol.
The revenue from this local tax will be used for the expansion and maintenance of infrastructure and services, as well as for the organization of cultural and sports events.
The local tax will be levied at all lodging establishments, on a per-guest and per-overnight-stay basis. The amount is contingent upon the category of the establishment.
Children and adolescents under 14 years of age are exempt from levy.
The local tax is payable upon departure and is listed separately on the invoice.
1,00 € Hotel Three Star
0,70 € Hotel One and Two Star, Appartments, Bed & Breakfeast, Farm Holiday
© Webseiten Südtirol by Compusol


Lotteries have been around for a good chunk of recorded human history, with the proceeds of early lotteries believed to have helped fund the building of the Great Wall of China in approximately 200 BC.
During the reign of the Roman Empire, the first known European lotteries were held, although they were mainly used for amusement rather than to raise funds, and the prizes were usually gifts rather than cash. These early lotteries were different to many others, as most old lotteries were created to fund specific projects.
In the 1400s lotteries were used to help fund fortifications and to help the poor in what is now The Netherlands, Belgium and Luxembourg. At around the same time, they were used in Italy to fund war!
In American history, lotteries have been used to help establish settlements, build roads, churches, infrastructure and even Princeton and Columbia Universities! However, they were also used to finance war. It would be very interesting to see how American history may have been very different had lotteries not existed!
The model of using lotteries to fund projects has been used commonly ever since, with many modern lotteries used to fund various community projects today. At The Lottery Office, a percentage of all ticket sales go to our Charitable and Community Benefits Fund, supporting charities and community groups across Australia.


Understanding the Short Sale Process (Part 2 of 2)
No, there is no guarantee that this will work. Once you fall behind on your loan, the lender can proceed to foreclosure if they choose to. But typically, lenders prefer not to foreclose and, if effectively presented with smart alternatives, they will often agree to a short sale rather than foreclose. If a short sale is attempted but doesn’t work, your house will likely go to foreclosure.
I Have More Than One Mortgage On My House. Can I Still Do A Short Sale?
Yes. Each mortgage can be negotiated individually. However, multiple mortgages make a short sale more complicated and time-consuming. Not only do you need the cooperation of the first lender, the second mortgage holder needs to agree to a short sale as well.
What Is A Release?
A lender may offer to “release” its security interest against the property in exchange for less than the total amount of the note. A release will allow the property to be sold without paying off the obligations of the note. However, the note is not satisfied. The advantage of a release is it allows the property to be sold and helps you avoid a foreclosure. The disadvantage is the remaining debt on the property (sometimes called a deficiency) still exists. You are still liable for the note. In other words, you still owe the money. In reality, it’s not likely that the lender will pursue the deficiency unless you have other significant assets. Furthermore, if you don’t attempt a short sale and the property goes to foreclosure, you can be liable for the full amount of remaining debt on any additional mortgages beyond your first mortgage.
What Is A Satisfaction?
A lender may agree to accept less than it is owed as complete and total satisfaction of the debt and release its lien against the property. Your note and obligation to the lender are satisfied for less than you owe. When the property is sold, the debt is paid off completely. Sometimes short sale negotiations are successful in obtaining complete satisfaction. Sometimes all that can be obtained is a release.
Are There Tax Consequences?
When a lender cancels, or forgives, your debt, the tax laws may consider the forgiven debt as taxable income. If a lender agrees to a satisfaction, the Mortgage Forgiveness Debt Relief Act of 2007 provides that debt forgiveness of up to $2 million is not considered taxable income if:
The house has been used as your principal place of residence for at least two of the previous five years.
The debt has been used to buy, build, or make substantial improvements to the home.
Home equity loans where the money was not used to buy, build, or improve the home do not qualify for the exclusion. Neither do mortgages for second homes or rental properties. The law has been extended to include debt forgiven through 2013.
There are additional tax considerations to keep in mind. A debt cancellation will affect your property’s cost basis. Insolvency or bankruptcy may also alleviate some of the tax burdens of a debt cancellation resulting from a short sale. You should always confirm tax matters with your tax professional.
Why Use DPS Network
DPS Network has a team of real estate experts with over 50 years of experience with buying and selling of real estate including both short sale and foreclosures, real estate mortgages, and real estate mortgage litigation, and together we can offer that knowledge and experience to help alleviate the pressure and help our clients achieve their goals.


Businesses often need to hire the services of qualified consultants who provide consultation services on specific topics of particular interest. Any business can require the services of any of the five categories of consultants commonly available in the market today. To benefit optimally from such services, businesses need to evaluate their particular needs and look for the most qualified and experienced consultant. Businesses can require hiring the services of consultants for a number of reasons.
Demand for expertise in service provision: Sometimes, a business may require to be provided with technical expertise on a particular area of interest. In case the business’s existing workers are not competent in providing such services, then the owners will need to outsource the service for a limited duration of time.
Demand for independent assessment: In cases where a business needs to undertake an independent and surgical analysis or any other type of internal evaluation, hiring the services of a consultant would be the right way to go. For instance, a business in need of an independent forensic audit on its financial books will need to find the services of a financial consultant.
Supplementing the existing staff: Businesses may also need to hire consultants who would provide additional manpower and skills to the existing staff members. This is particularly the case in instances where an organization’s workforce needs expanded skill base, competency, and production capacity. The presence of the consultant in such an environment increases the productivity of the workforce for a limited duration of time.
Employee training: Consultants may also be hired with a special focus on training the existing workers to expand their knowledge and skill base. To achieve this objective, the organization may target hiring employee training consultants or even hire technically skilled workers who would then be embedded into the existing workforce to impart desired skills on the workers.
Providing influence: Consultants may also be hired by businesses as a way of creating internal and external social influence. In this regard, a consultant embedded within the workforce may give the employees the necessary motivation they so much desire to boost their performance. The consultant may also socially influence businesses’ customers into maintaining their loyalty.


David Erikson and Rick Osterdyk started from small and simple means back in 2001 to create R & D Engineering and Machine. As a small business, it was their goal to create a company that serviced the booming medical device market in the Minnesota area. Over the years, R&D Engineering has become a supplier to many of the world’s leading medical device companies in the areas of tooling, custom automation, catheter manufacturing equipment, and service. From its humble beginnings, R&D has developed a full line of Cath-Tech catheter manufacturing equipment and has hundreds of machines installed across the world. In 2017, R&D Engineering moved into a new facility in Brooklyn Park, MN to expand its manufacturing capacity and technologies.


DSI is excited to announce the introduction and launch of our 2022 Digital Catalog.
Over the last ten years, there has been a noticeable increase in cost for both printing and postage. Because the cost to produce, print, and mail physical catalogs became such a large expense, many dealers decided to reduce the number of catalogs they would use each year.
Now, as pricing continues to fluctuate in this volatile market and product availability is dependent on disrupted supply chain, DSI has chosen to migrate to a fully digital catalog which can be updated in real time rather than just once per year.
The digital catalog is available and online now at https://dsicatalog.com.
DSI is also introducing a brandable “Tap & Go” card that will launch the DSI catalog just by tapping the card on the user’s phone. There’s also a QR code and web address on the back which will open the catalog if the user scans the QR code with the camera on their phone.


Cannabis Global, Inc. (OTC PINK:CBGL), an innovation-oriented company investing in disruptive cannabis technologies, today releases an update letter from its CEO on recent and upcoming events.
Dear shareholders of Cannabis Global, Inc.
Over the past week, a considerable amount of attention has been focused on the Cannabis sector with two possible congressional actions to create a nationwide legal framework for both recreational and medical cannabis usage. With increased focus on the sector, I thought it would be an excellent time to provide our shareholders with an update on the very positive developments occurring at our company.
Revenue generation: As we have recently announced, our company is beginning to gain traction, which is clearly being seen in the growth of our revenues across multiple sectors. While we have not yet reported results for our most recently closed fiscal quarter, which ended on February 28, we expect the growth patterns we experienced late last year to continue. This revenue growth is being driven by new products entering the market, an increase in our distribution efforts, and the acquisition of numerous new retail dispensary customers throughout California. We expect these trends to not only continue, but to likely accelerate.
Successful revamping of product mix: As the cannabis consumption in the primary metropolitan areas of California has matured, cannabis customers are demanding a variety of new products. We have followed one of the major growth trends in the industry and revamped our product offerings accordingly. Our Live Rosin products, which are produced without any solvents, continue to gain strong traction with multiple orders coming into the company. As a result, we have significantly geared up our manufacturing capability in this area. We are expecting the solventless trend to accelerate as we move throughout 2022.
Product line acquisitions: We recently announced the acquisition of several product lines from a successful branding and marketing group, Caliwanna. These grants are now being marketed through Cannabis Global and we are working with Caliwanna‘s staff to immediately bring our current products to a much wider dispensary audience throughout California. This will include not only our solventless extract products, but also Live Rosin infused pre-rolls, and cannabis infused edibles.


The Securities and Exchange Commission (SEC) has issued its 2016 Regulatory and Examination Priorities Letter identifying new areas of focus, as well as issues of ongoing concern for investment advisors and broker dealers. This document can serve as a guideline for investment advisors and broker dealers to examine and adjust compliance and risk management functions in order to better protect both investors and the organization itself.
For 2016, the SEC's examination program will focus on three key areas:
1. Examining matters of importance to retail investors, including investors saving for retirement;
2. Assessing issues related to market-wide risks; and
3. Using data analytics to identify and examine registrants who may be engaged in illegal activity.
Protecting Retail Investors and Investors Saving for Retirement
Retirement-Targeted Industry Reviews and Examinations (ReTIRE): This SEC initiative will continue to focus on services offered to investors with retirement accounts. Examinations will include assessing potential conflicts of interest, whether there is a reasonable basis for the recommendations to investors, supervision and compliance controls over registered representatives and representatives of investment advisors, and marketing and disclosure practices.
Exchange-Traded Funds (ETFs): The Commission will examine compliance with applicable regulations under the Securities and Exchange Act of 1934, the Investment Company Act of 1940, and other regulatory requirements. In addition, the SEC will review redemption processes and unit creation, along with sales strategies, disclosures, and the adequacy of risk management. The Commission will also review trading practices, excessive portfolio concentration, and the suitability, particularly in niche or leveraged/inverse ETFs.
Branch Offices: The Commission will continue to review supervision of registered representatives and investment advisor representatives in branch offices of SEC registered investment advisors and broker dealers. Data analytics, among other tools, will be used to identify potentially inappropriate trading activities.
Fee Selection and Reverse Churning: The SEC will continue its focus on various types of fee arrangements (asset-based fees, hourly fees, wrap fees, commissions) between the investment advisors/broker dealers and their retail investors. The goal is to determine whether the recommendations were in the best interest of the client.
Variable Annuities: With variable annuities becoming a more prevalent investment strategy for many retirees, the commission will assess the suitability of these products for investors, as well as the adequacy of fee and service disclosures.
Public Pension Advisers: The Commission will review advisors to municipalities and other government entities - focusing on pay-to-play and other key risk areas related to relationships between advisors and public pensions.
Assessing Market-Wide Risks
Cybersecurity: The focus this year will be on assessing the implementation of procedures and controls relating to cybersecurity.
Regulation Systems Compliance and Integrity (SCI): The Commission will examine written policies and procedures designed to ensure the capacity, integrity, resiliency, availability, and security of systems at exchanges and market centers. Examination priorities will include a review of the resiliency of primary and backup data centers, geographical diversity of primary and backup data processing centers, and security operations risk factors.
Liquidity Controls: There will be a review of advisors to mutual funds, ETFs, and private funds that have exposure to potentially illiquid fixed income securities. Examination priorities will include market risk management, valuation, liquidity management, trading activity, and regulatory capital.
Using Data Analytics to Identify Signs of Potential Illegal Activity
Recidivist Representatives and their Employers: Ongoing examination initiatives will look at employee hires of investment advisors/broker dealers who have been disciplined or barred by regulatory agencies.
Anti-Money Laundering (AML): The SEC will assess the AML programs at broker dealers. The examination priorities will include suspicious activity reports (SARs) - reviewing numbers or reports filed based on the firm's business model and incomplete or late SARs. The commission will assess the adequacy of the independent testing and the extent to which firms consider and adapt their programs to current money laundering and terrorist financing risks.
Micro Fraud: The SEC will use data to examine potential "pump and dump" schemes or other forms of market manipulation.
Product Promotion: There will be a focus on sales practices associated with complex new and potentially high risk products.
The SEC has also noted additional examination priorities, specifically, municipal advisors, private placements, never-before-examined registered investment advisors, private fund advisors, and transfer agents
The SEC is continuing to focus on investor protection, managing operational risk and use of advanced analytics to identify potentially illegal behavior. In addition, the Commission has committed to conducting risk based exams at those investment advisors and investment companies that have not previously been examined. Significant resources have been committed to the examination program and firms should be well prepared for these examinations.
Questions? Contact your Berdon advisor or Alexander Moshinsky at 212.331.7448 | firstname.lastname@example.org. Berdon LLP, New York Accountants


In an increasingly interconnected world, the realm of International Business Management (MIB) has emerged as a dynamic and essential field. At IMS Noida, the pursuit of excellence in this domain has become synonymous with creating global leaders. Through a comprehensive curriculum, industry exposure, and a nurturing environment, Institute of Management Studies shapes the future of international business and sets its students on a path of global success.
1. Global Curriculum, Local Relevance: IMS Noida’s MIB program boasts a cutting-edge curriculum, finely tuned to cater to the complexities of the international business landscape. With a mix of theoretical knowledge and practical insights, students gain a deep understanding of global economics, finance, marketing, and cross-cultural management. The emphasis on local relevance ensures that graduates are well-equipped to navigate the diverse markets around the world.
2. Expert Faculty with Global Experience: The faculty at IMS Noida comprises distinguished academicians and industry practitioners with extensive international experience. Their guidance and mentorship provide students with real-world perspectives, helping them grasp the intricacies of conducting business on a global scale. Regular guest lectures by eminent personalities from the global business sphere further enrich the learning experience.
3. Internships and Industry Tie-Ups: IMS Noida places great emphasis on experiential learning through internships and industry tie-ups. Students have the opportunity to intern with multinational corporations, enabling them to apply classroom knowledge to real-world challenges. These practical exposures not only build confidence but also enhance the employability of graduates.
4. State-of-the-Art Infrastructure: IMS Noida boasts state-of-the-art infrastructure designed to foster creativity, critical thinking, and collaboration among students. Modern classrooms, well-equipped laboratories, and access to extensive digital resources create an environment conducive to both academic and personal growth.
5. Global Immersion Programs: To nurture a truly global perspective, IMS Noida offers exclusive global immersion programs in collaboration with renowned international universities. These programs expose students to diverse cultures, business practices, and the opportunity to build a global network of peers – all of which are vital for success in the international arena.
6. Cultural Exchange and Student Activities: IMS Noida promotes a vibrant campus life, encouraging cultural exchange and fostering a sense of camaraderie among students from various backgrounds. Global festivals, business summits, and international conferences are organized regularly to provide exposure to global business trends and foster cross-cultural understanding.
7. Entrepreneurship and Innovation: MIB graduates from IMS Noida are not just job seekers but also job creators. The institute nurtures an entrepreneurial spirit, encouraging students to ideate, innovate, and launch their ventures. Incubation centres and mentorship programs provide the necessary support to turn entrepreneurial dreams into reality.
8. Alumni Success Stories: IMS Noida takes immense pride in its accomplished alumni, who have left an indelible mark on the global business landscape. These success stories serve as an inspiration to current students and reaffirm the institute’s commitment to grooming future leaders.
International Business Management at IMS Noida transcends conventional boundaries, preparing students to excel in the fast-paced and ever-changing global economy. With its unwavering commitment to academic excellence, global exposure, and holistic development, IMS Noida remains a preferred destination for aspiring global leaders. Embrace the transformative journey of MIB at IMS Noida and unlock a world of possibilities in the international business arena.


This is a further update in response to the severe ongoing health and social concerns besetting us all. The Committee are conscious that Members may be facing financial hardship due to loss of income, and that it is not right that Members should be asked to pay for a facility they cannot use.
The Club will therefore postpone the membership renewal process from the annual date of 1st April 2020. This process will be reactivated when the Club reopens. Those members who already paid will be refunded in full.
When the Club is able to reopen, we will notify all members of the revised and reduced fees which will take account of the period of closure.
Best wishes to all,
Cholsey Tennis Club Committee
Unfortunately due to the Coronavirus the courts and clubhouse are now closed until further notice.
Please see latest details from LTA - https://www.lta.org.uk/about-us/tennis-news/news-and-opinion/general-news/2020/march/coronavirus-covid-19---latest-advice/
Keep well and stay safe
Cholsey Tennis Club


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The Silk Collection Enterprise was founded and operates in the Kolchuginsky District of the Vladimir Region.
For this area, artistic hand-free painting of fabrics is traditionalart.
The Kolchuginsky district area used to belong to the old Ilmekhotsk camp, whose lands stretched from the sources of the Peksha River to the place of its confluence with the Klyazma River. The lands of the Ilmekhotsk camp, when compared with the lands of the neighboring Yuryev-Suzdal opolye, were poor in agricultural resources. Therefore, various handicrafts were widespread among the peasantry.
In the XVI-XVII centuries scribes, there was a mentioning of smoking smithies, which started the Slavic settlements-villages along the Peksha River, and such crafts as blacksmith, copper, copper foundry and crusher-forging production gradually began to develop. A little later, weaving joined this number of crafts.
In the 19th century, the Vladimir province was known as the chintz region, because one third of all cotton fabrics in Russia were there. The first woolen manufactories appeared at the end of the 17th century, and linen manufactories were developed at the beginning of the 18th century. In that century, silk-velvet craft began to develop rapidly in Vladimir region. And by the second half of the 19th century, residents of 57 villages between the Volga and Klyazma were engaged in it.
The modern city of Kolchugino and the Kolchuginsky district were formed on the territory of the Vladimir province villages of Tonkovo, Vasilievskoye, Litvinovo, Dubki, Vaulovo, their inhabitants were also historically engaged in weaving and painting on fabric. Initially, flax, wool, hemp, nettles, linden bast were used as raw materials for the craft, and by the end of the 18th century, silk was also used.
In the 19th century, residents of the surrounding settlements were making velvet, printed and painted scarves, producing the famous ‘Baranovsky calico’.
A special role in the development of hand-painted fabrics was played by the proximity of Kolchugino to the capital – Moscow (XIV-XVIII centuries), as well as to the large nearby cities of Vladimir and Alexandrov. The Royal court demand for the highly artistic and expensive products led to the emergence of craftsmen and artels who specialized in decorating fabrics and finished products.
At a later time, the development of crafts associated with weaving and painting on fabric was facilitated by the establishment of the city of Kolchugino as a copper foundry industrial center. The first copper smelter was opened there by the merchant of the 1st guild A.G. Kolchugin and the city acquired the status of a working village in 1931. Since that time, the population of Kolchugino started to grow, there were new schools, art and craftcolleges. The creative
intellectualsand the relative availability of art education, contributed to the beginning of the production of hand-painted scarves (mid-1830s). The main supplier of raw materials was the Kirzhach Silk Factory, which produced fabrics from natural silk.
In 1993 the “Zenith”enterprise was opened in Kolchugino, one of its activities was painting on metal samovars, teapots and other utensils produced at the S. Ordzhonikidze Kolchuginsky plant. A section for painting on natural silk was also launched at the enterprise. The production of shawls and scarves was established.
In 2000, in Kolchugino, a sole proprietor O.A. Shevtsova opened a production facility that specialized in the manufacturing of products from fabrics, decorated using the hand-painting technique called cold batik. In 2006, “Silk collection”LLC was incorporated on the basis of SP O.A. Shevtsova.


We're supporting our community! From now through Mother's Day, 20% of all sales will be donated to the CT Food Bank to help stop hunger during these unsettling days due to the Covid-19 Pandemic.
Browse our top picks for Mother's Day here.
UPDATE: We did it! Thanks to all who purchased jewelry from us for making our Mother's Day fundraiser a success! Because of you, we raised enough to provide 360 meals to the CT Food Bank! Woot!!


US SIF Conference
May 4-6, 2015 - Chicago
The Forum for Sustainable and Responsible Investment will be hosting its Annual Conference at the Westin Michigan Avenue in Chicago, IL from May 4-6, 2015. May 4th is programming for US SIF members-only including a reception, policy briefing, working group meetings, US SIF’s annual meeting and other special programs. The national conference will open on May 5th and will end on the 6th.
More than 350 attendees enjoyed our 2014 Conference, Markets, Mission and Materiality, which covered a wide breadth of topics, including global trends in sustainable and responsible investment, millennials and impact investing, and corporate sustainability practices. The 2015 conference will offer a unique opportunity to network with leaders of sustainable and responsible investing, to hear from leading investors, CEOs and policy makers, and to learn about new approaches, trends and policy developments in the field. We hope to see you there!
For more information please click here


After March 31st, 2016 the charge will not apply for following card types:
- Social cards
- Visa Gold and MasterCard Gold cards
- Cards with a credit limit
This service offers cardholders the possibility to receive SMS notifications for each transaction performed using their card.
The service is an additional measure for avoiding unauthorized card use, promptly informing its owner of any transaction involving the card.
Subscription can be made at any branch of EXIMBANK-Gruppo Veneto Banca for all cards issued by EXIMBANK-Gruppo Veneto Banca, regardless of currency or type.
The service operates across national coverage of mobile operators, as well as abroad, in networks where roaming agreements exist.


Authorized customs broker
To offer you peace of mind and save you time by taking care of all customs formalities in all French ports and airports, both import and export, whatever your types of goods.
Within each Centrimex site in France, specialist customs teams are available to answer all your requests, and operate a daily regulatory watch.
Authorized Economic Operator
Centrimex obtained the status of Authorized Economic Operator (A.E.O.) in 2012, issued by the Customs Administration.
A.E.O.’s purpose is to simplify customs clearance procedures and secure trade
The advantages of A.E.O.
▸ A customer-oriented quality approach based on a quality recording system and audit and continuous improvement processes,
▸ Simplification of customs operations:
reduction in the number of physical and documentary checks, priority treatment of consignments during checks, choice of place of control, easy access to customs simplifications, reduced data for summary declaration, prior notification in the event of control.,
▸ Provisions related to safety and security through a strengthening of security systems around the goods entrusted by our customers and a strengthening of the level of vigilance of our teams.
Centrimex owns customs approval number 3408.
This customs approval authorizes us to operate customs clearance for your account according to different modes of representation (direct or indirect representation), for all customs procedures (final or temporary) and using all the procedures made available by the Administration of customs (customs clearance at border points, in inland offices or directly in businesses through domiciled and customs warehouse procedures.


If your carpets have seen better days and are in desperate need of some tender loving care, you’ve likely considered either repairing your carpet or replacing it completely.
So which option is really best for your budget and for your home? Here’s a simple break down.
The Cost Of Carpet Repair Vs. Replacement
The cost of carpet repair will vary based on the extent of the damage, the carpet material, and the size of the area to be repaired. The great news is, a wide variety of damages can be restored through carpet repair—like stretching, burn marks, pet stains, flood damage, wripples, tears, patches, and more.
No matter the type of damage, carpet repair is very affordable. In fact, the national average carpet repair cost is $181—with a minimum average of about $50 and a high end of $400.
If your carpets are more than 20 years old, carpet replacement may be an option to consider. However, carpet replacement is significantly more expensive than carpet repair.
The cost of new carpet depends on room size and shape and the type of carpet being installed. Carpet materials can range from $1 per square foot to $45 per square foot, plus the cost of carpet padding, labor and additional installation fees. These add on costs typically range from an additional $0.50 to $3 per square foot.
Most homeowners end up paying between about $800-$4,000 on their carpet installation project.
Carpet Repair Is The More Cost-Effective Choice
While some carpets may need to be replaced entirely, it’s clear that carpet repair costs significantly less than carpet replacement.
There are a lot of variables that go into how much a carpet repair or carpet installation project will cost due to many different room sizes and shapes and carpet materials to choose from. However, even the most expensive carpet repair projects typically cost hundreds of dollars less than the most affordable carpet installation jobs.
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by Jay Johansen | Aug 8, 2022
Should you put your retirement money in a "traditional" IRA or a Roth IRA? I've seen a lot of discussions about the relevant merits. And frankly, many of them clearly didn't do the arithmetic.
The key difference between the two is this: WIth a traditional IRA, when you deposit money to your account, you can deduct it from your taxes in the year that you deposit, and you then have to pay taxes on it when you withdraw it. With a Roth IRA, there is no deduction when you deposit, and therre is no tax when you withdraw. So effectively, with a traditional IRA, you don't pay taxes on the money the year you deposit, but you do pay taxes the year you withdraw. You "defer" your taxes. With a Roth IRA, you pay taxes the year you deposit, but you don't pay taxes the year you withdraw.
So which is better? Let's calculate for a simple example. Let's make the following assumptions for an example: You have $1000 to save. Between when you depoit the money and when you withdraw it, interest or profits on your investment will result in the money doubling. And you are in a 20% marginal tax bracket both when you put the money in and when you take it out. I'll discuss the validity of these assumptions in a moment, but please just go with them for now.
So with a traditinoal IRA: You have $1000. This is tax deductible, so you deposit the full $1000 into your IRA. The money doubles to $2000. Then you withdraw it. You now have to pay 20% taxes, or $400. You end up with $1600.
With a Roth IRA: You have $1000. You have to pay 20% tax on this, so that leaves you with $800 to deposit into your account. The money doubles. You now have $1600. There is no tax when you withdraw it, so you end up with $1600.
Note that the two numbers are exactly the same. Instead of using example numbers we could use a little algebra and prove that the two numbers will always be exactly the same no matter what numbers you use, as long as you assume that the amount invested, growth rate, and tax rate are the same in both cases.
If you don't want to get into the algebra, skip the next paragraph.
Let p be the amount to invest, t be the tax rate, and r be the growth rate. So in this example, p=1000, t=20%, and r=2. But they could be anything. With a traditional IRA, you're ending amount is p x r x (100% - t). With a Roth IRA, the ending amount is (p x (100% - t)) x r. The only difference is the order of the factors. Multiplication is commutative, that is, when you multiply two or more numbers together, you get the same result regardless of the order. 2 x 3 x 4 is the same as 4 x 2 x 3, etc.
I said we'd get back to the question of whether these assumptions are valid. The amount to invest is just an example. Plug in any number and, as long as you invest the same amount regardless of whether it's traditional or Roth, the result is the same. There's no reason why you'd have more money to invest with one type of IRA versus the other, so this is valid.
At this point some say, "Wait, if I have $1000 to invest in a Roth IRA, who says I have to subtract the taxes from that amount before saving? I could pay the taxes with other money." Well, sure. But then you're not allocating $1000 to your investment, you're allocating $1200. If you have an extra $200 available when you make your deposit, then if you were depositing to a traditional IRA, why not add in that $200? Comparing putting $1000 into one investment versus putting $1200 into a different investment is not a fair comparison.
Likewise, assuming that the money doubles is just an example, and you could substitute any growth rate you believe is plausible in there. Note that I didn't say how long it takes for the money to double because it doesn't matter to the calculation. And it's irrelevant, as long as you assume the same growth for both types of account. Roth IRA money and traditional IRA money are typically invested in exactly the same funds, so both should get the same growth rates.
Finally, what about the tax rates? Here the assumption is NOT valid. The tax rate you pay changes over the course of your life. We have a progressive tax system: if you make more money, not only do you pay more, but you pay at a higher rate. If you make $20,000 per year you pay 12%, but if you make $600,000 per year you pay 37%. (As of 2022. The rates and brackets change all the time.)
Most people start out making very little money. Then as they grow in experience and their career advances, their income goes up, and their tax rate also goes up. When they retire their income usually falls rather sharply, so their tax rate goes down.
Let's run the above example again but with one difference: You are in a 20% tax bracket when you deposit, but 10% when you withdraw.
With the traditional IRA: You have $1000. You pay no tax when you deposit. The money doubles to $2000. When you withdraw, you pay 10%, or $200. You keep $1800.
With the Roth IRA: You have $1000. You pay 20% tax, leaving you $800 to deposit. The money doubles to $1600. There is no tax when you withdraw so you keep $1600.
Note that in this example, the traditional IRA is better. If we switched the tax rates, if we assumed 10% tax when you deposit and 20% when you withdraw, the Roth IRA would be better.
The difference is that with a traditional IRA you pay the tax rate that applies to you when you WITHDRAW the money, but with a Roth IRA you pay the tax rate that applies when you DEPOSIT the money. So if you are paying a lower tax rate when you deposit than when you withdraw, than a Roth IRA is better. Conversely, if you are paying a higher tax rate when you deposit than when you withdraw, a traditional IRA is better.
There is, of course, the catch that you can't know the future. You don't know exactly what your income will be 5 years or 10 years or 50 years from now. And you don't know what will happen with tax laws. Will rates go up or down? What deductions will be available? Etc.
But still, in general, you know that your income is likely to go up over the course of your working life and then fall sharply the day you retire.
So the simple answer to the question of which is better is: When you are young, not making much money and thus paying a low tax rate, your taxes now are probably lower than they will be when you retire, so Roth is better. At some point your income will rise to the point that your taxes are higher than what you will be paying in retirement, and at that point you should switch to a traditional IRa. Exactly when you hit that point is hard to say. You can only guess. But you should be able to guess in the ballpark.
© 2022 by Jay Johansen
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What is cashback in online casinos for Australian players: types, advantages
Partial return of the money previously spent by the user to his real account is called cashback. Thus, the Australian online casinos tries to cheer the loser with a certain amount of money from the player. Cashback payment is governed by certain rules that provide for its wagering.
Types of cashbacks
Almost every online gambling establishment has its own rules for issuing cashbacks. In principle, they can be divided into three main types:
Partial return of a loss. This option is most common in Aussie online casinos. Here cashback is deducted from the amount of funds lost for a certain period.
Partial accrual for winnings is quite rare. Here, the percentage is calculated on the money won by the player. Naturally, the amount of winning in most cases is greater than the loss, which means that the percentage of cashback will be higher.
Partial return of the weekly deposit. It makes no difference here, cashback is credited regardless of whether the player has lost or won.
What determines the amount of cashback
Usually, the amount of cashback is determined directly by the online casino administration. But sometimes this is done by the manufacturers of gaming machines themselves, installing automatic calculation of percentages in their software. During a certain period of the game, its value can be different and fluctuate in the range from 5 to 20%. In some casinos, the percentage of calculation depends on the player's status.
From time to time, online gambling establishments can hold promotions, under which the cashback increases significantly. This moment is ideal for testing a new strategy or a specific game, because part of the invested funds will definitely return to the player's account.
Cashback payout is charged once a week or month. Usually, the percentage return in the form of a bonus is made on a specific day of the week. Most often, many Australian casinos issue a refund for all losses in one amount on Fridays or Saturdays.
Some online casinos contribute a percentage return on lost funds to the loyalty program. For example, for raising the status of the player, the percentage of cashback also increases. To increase the status, the player must make a certain number of cash bets, the total amount of which is determined by the administration of the gambling establishment.
Do I need to wager cashback
It only depends on the online gambling establishment. Some online casinos do not require wagering the amounts that the player received with cashback. But there are virtual establishments that offer standard wagering of x35 or more.
Players with extensive experience are advised to choose a casino with a minimum number of bets for wagering cashback and with 1$ minimum deposit if they want to check the casino for playing https://www.onlinecasinotips.info/ . Usually, large popular casinos give the entire amount of returnable funds for wagering within x1-x3. That is, in order to cash out the funds received by cashback, the player must make several bets with this money in the pokie, and only after that he can withdraw them from the casino to his personal account.


Founded in 1972, The Interface Financial Group enjoyed almost immediate success and began offering franchises in 1990 to meet the growing demand for Interface's unique invoice discounting system. Interface now has over 150 franchised offices throughout the United States, Canada, Australia, New Zealand, Singapore, the United Kingdom and the Republic of Ireland.
Our international headquarters are located in Markham, Ontario, and in Bethesda, Maryland.
To receive a detailed overview of The Interface Financial Group, please complete our "Franchise Information Request Form".
Entrepreneur Magazine, the recognized leader for franchise information, reviews and analyzes the 5000+ North American franchises on an annual basis, and then rates the Top 500 by category.
For the past 8 years Interface has been in the Franchise 500 ranking.
In 2012 Interface was in the Top 101 Homebased franchises ranking.
Interface is also a World Class Franchise as classified by the Franchise Research Institute. Click on the Franchise Research Institute logo to the left to get a free report.


One of the trends we’ve witnessed accelerate over the last decade is modular construction. The concept of building finished units offsite maximizes labor efficiencies under controlled settings. It also alleviates from potentially chaotic job-site conditions with fewer trades on the go at any given time. This, in turn, provides scheduling benefits for contractors and developers to bring finished projects to market earlier.
We’ve seen this concept unfold across a range of vertical markets within the building industry from single-family housing through to skyscrapers.
Partnership with Harbor Retail and Callison RTKL
Harbor Retail have embodied this concept to reduce the interruption of construction for their customer base of major retailers. Cavity Sliders were privileged to partner with Harbor Retail and Callison RTKL on this iconic remodel of the Nordstrom flagship Store on Broadway in NYC. Efficient offsite production in this scenario is ideal as it minimizes the disruption to the ongoing business of the retailer and its customers.
Nordstrom Flagship NYC
For Nordstrom, this Flagship remodel is monumental. The store now boasts 320,000 square feet of retail space across seven levels in the heart of the big apple. Nordstrom NYC represents the biggest and best statement of what the brand has to offer. With a dedication to state of the art design, Nordstrom recently opened the flagship, citing a desire to "create a sense of discovery" in its customers and allow for a "responsive and reflective" experience.
The CS Cavitrack and CL400 Magnetic
The CS Cavitrack and CL400 Magnetic were incorporated into the fitting rooms on all floors. The CL400 Magnetic's modern design was a flawless fit for their updated decor. Showcased in the flagship's styling lounge, the pocket doors were the perfect addition to aid the desired contemporary aesthetic as well as to save valuable space for retail foot traffic.
Learn more about the CL400 Magnetic
Nordstrom’s Press Release


Flash Express PH shows visible growth in Luzon and Visayas
2021-09-14 Reginald Rex Pumihic
Photo: Flash Express Philippines’ 15,362.52 square meters PN1 hub center in Cabuyao, Laguna.
Just one month after opening its services in the country, Flash Express Philippines, the fast-growing courier and logistics company in the Philippines has successfully achieved its plan for expansion in Luzon and the Visayas region.
As of September 6, 2021, there are a total of 71 distribution centers and 7 hub centers that are opened in Luzon and Visayas.
Aside from NCR which was the pilot coverage area, Flash Express Philippines now covers additional 24 provinces in Luzon. These include Albay, Aurora, Bataan, Batangas, Bulacan, Cagayan, Camarines Norte, Camarines Sur, Cavite, Ilocos Sur, Isabela, Kalinga, La Union, Laguna, Nueva Ecija, Nueva Vizcaya, Oriental Mindoro, Pampanga, Pangasinan, Quezon, Rizal, Sorsogon, Tarlac, and Zambales.
For Visayas, 11 provinces are now covered including Aklan, Antique, Bohol, Capiz, Cebu, Guimaras, Iloilo, Leyte, Negros Occidental, Negros Oriental, and Siquijor.
7 hub centers in the different provinces are now operational including Cabuyao, Pangasinan, Isabela, Naga, Cebu, Kalibo and Tacloban.
Photo: Flash Express Philippines' personnel gear up for the opening of distribution centers in Visayas.
Flash Express Philippines expects to open a total of 285 distribution centers and 12 hub centers nationwide for the upcoming weeks as it prepares for its nationwide launch in October.


Socio-economic determinants of iron production on Polish lands during antiquity: The phenomenon of metallurgical smelting centres of the Przeworsk culture
- ancient metallurgy,
- Przeworsk culture,
- metallurgical centres,
- social structures
How to Cite
This work is licensed under a Creative Commons Attribution 4.0 International License.
Metallurgical activity of the peoples living in the area known as Germania Magna is characterized by an extensive and ad hoc nature which clearly is different from the centralized Roman production model. In the so-called Barbarian parts of Europe however, there were regions where there was a specialized and identifiably large mass production of iron. On Polish lands three such centres were active – in the Holy Cross Mountains, in West Masovia and in some regions of Silesia. The presence within a single cultural unit of several large metallurgical centres functioning on the basis of different organizational patterns is a unique phenomenon and warrants reflection upon the causes of their creation and the meaning of production for their neighbouring areas. These enormous logistical projects indicate the existence of yet unknown to us interdependent social structures of large work teams in the population, evident over a period of several generations. Their reconstruction can help us understand at least some aspects of the social and economic life on Polish lands towards the end of antiquity.


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Hempower Malawi - making Industrial hemp a new cash crop- That is the title of the video accompanying a campaign for industrial hemp in Malawi. The campaign posted by Tanya Clarke, Director and Founder of Invegrow and Kawandama Hills Plantation is raising $50,000 to fund some of the farming inputs, buy small- scale farming and processing equipment, lab equipment for testing, and continue the lobbying and education campaigns.
Tanya says Invegrow has been campaigning for the legalisation of industrial hemp in Malawi since 2013 and it is now the first and only company allowed to conduct trials in Malawi.
This is a pioneering venture and Invegrow finally commenced trials in November 2015 at the Malawi Government's premier Agricultural Research Station. We are also helping amend the relevant Acts with the Government to correctly define iHemp in law. We aim to be growing the crop commercially by December 2016/17 season (rainy season).
According to the information posted on the indiegogo campaign site and the video posted, Invegrow has support from various civil society organisations, government and the private sector. The video features interviews with Joshua Nthakomwa, Director of Malawi Investment and Trade Centre and Parliamentarian Boniface Kadzakumanja, a well known advocate for industrial hemp who supports the campaign.
Industrial Hemp is a variety of the Cannabis sativa plant that is non-psychoactive and currently grown in 36 countries worldwide including Canada, Australia, Germany, France, and the UK. It's an incredibly versatile crop that is used in sustainable construction, seed and oil production for cosmetics and foods, medicines, and fibre for textiles. It is an age old crop that was bred specifically for industrial purposes, and was one of the most important crops in World War 2 for its strong fibres used for sails and military uniforms.
For the 13 days that the campaign has been running, it has managed to raise $12,338 out of the $50,000 needed. There are still 23 days to go.
Tanya and the team behind the campaign understands the challenges that their campaign will face to convince the Malawian society on the difference between industrial hemp and the other varieties of cannabis that are psychoactive.
Malawi is a very conservative society and more education must be done through the media, radio, and TV on iHemp and its potential. Distinguishing the differences between the varieties of Cannabis in the minds of the people is a challenge that we hope to overcome through a concerted sensitisation campaign.
Photo Credit: Tanya Clarke's Linkedin and Invegrow Website


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In America, the overall health insurance plan market has altered promptly throughout the previous couple of decades. While in the 1970’s many people who had health insurance plan experienced indemnity insurance policies. Indemnity insurance policy is often referred to as fee-forservice. It’s the normal overall health insurance policy wherein the health-related supplier (typically a physician or medical center) is compensated a price for each assistance furnished for the patient included under the plan. A significant category related to the indemnity designs is usually that of consumer pushed health and fitness care (CDHC). Purchaser-directed overall health programs allow for people and households to own larger Command about their well being care, which includes when And just how they obtain care, what types of treatment they get and the amount of they shell out on wellness care solutions.
These designs are on the other hand linked to better deductibles the insured really have to pay out from their pocket ahead of they will declare insurance policy dollars. Purchaser driven wellness care programs incorporate Health and fitness Reimbursement Programs (HRAs), Versatile Paying out Accounts (FSAs), significant deductible well being designs (HDHps), Archer Health-related Discounts Accounts (MSAs) and Wellness Price savings Accounts (HSAs). Of these, the Wellness Financial savings Accounts are The latest and they’ve got witnessed immediate growth throughout the very last ten years.
Exactly what is A Health and fitness Personal savings ACCOUNT?
A Wellness Cost savings Account (HSA) is actually a tax-advantaged professional medical financial savings account available to taxpayers in the United States. The money contributed to your account will not be subject to federal revenue tax at time of deposit. These could possibly be utilized to purchase qualified health-related expenses at any time without having federal tax legal responsibility.
One more attribute would be that the cash contributed to Well being Financial savings Account roll about and accumulate yr about yr if not put in. These may be withdrawn by the staff at enough time of retirement with no tax liabilities. Withdrawals for skilled expenditures and interest attained also are not matter to federal cash flow taxes. Based on the U.S. Treasury Workplace, ‘A Overall health Discounts Account is an alternative to common health and fitness insurance policy; it is a personal savings item that provides a distinct way for individuals to pay for their well being treatment.
HSA’s permit you to buy recent wellness fees and conserve for long term experienced health care and retiree overall health fees on a tax-absolutely free basis.’ So the Well being Savings Account is undoubtedly an work to raise the effectiveness on the American wellness care procedure and to stimulate people to generally be far more responsible and prudent to their wellness treatment requirements. It falls during the category of consumer pushed wellbeing care options.
Origin of Wellness Savings Account
The Well being Discounts Account was proven underneath the Medicare Prescription Drug, Advancement, and Modernization Act passed through the U.S. Congress in June 2003, via the Senate in July 2003 and signed by President Bush on December 8, 2003.
The following folks are qualified to open up a Overall health Cost savings Account –
– Those who are covered by a High Deductible Health Prepare (HDHP).
– People not protected by other well being insurance policies plans.
– People not enrolled in Medicare4.
Also there aren’t any income limits on who might contribute to an HAS and there’s no necessity of getting attained cash flow to contribute to an HAS. Even so HAS’s cannot be set up by those people who are depending on some other person’s tax return. Also HSA’s can’t be put in place independently by little ones.
What on earth is a Superior Deductible Well being strategy (HDHP)?
Enrollment in a Higher Deductible Health Program (HDHP) can be a essential qualification for any person wishing to open a Wellness Financial savings Account. Actually the HDHPs obtained a boost because of the Medicare Modernization Act which released the HSAs. A Large Deductible Well being Program is a wellness insurance plan program that has a specific deductible threshold. This Restrict needs to be crossed ahead of the insured person can claim insurance money. It does not include 1st greenback clinical bills. So somebody should himself shell out the Original costs which might be named out-of-pocket prices.
In several HDHPs expenditures of immunization and preventive overall health care are excluded from the deductible which means that the person is reimbursed for them. HDHPs is often taken each by people today (self used along with used) and businesses. In 2008, HDHPs are being offered by insurance providers in America with deductibles starting from a minimum of $1,100 for Self and $two,200 for Self and Loved ones coverage. The utmost volume out-of-pocket restrictions for HDHPs is $5,600 for self and $eleven,200 for Self and Spouse and children enrollment. These deductible restrictions are identified as IRS boundaries as These are established by the Internal Revenue Services (IRS). In HDHPs the relation involving the deductibles as well as top quality paid out via the insured is inversely propotional i.e. bigger the deductible, reduce the top quality and vice versa. The most important purported benefits of HDHPs are that they are going to a) lower well being care fees by producing people for being a lot more Price-conscious, and b) make insurance policies premiums extra cost-effective to the uninsured. The logic is usually that in the event the individuals are thoroughly lined (i.e. have health designs with small deductibles), they are usually considerably less wellbeing aware and in addition significantly less Value aware when going for remedy.
Opening a Well being Financial savings Account
Somebody can Enroll in HSAs with banking institutions, credit rating unions, coverage companies and also other authorized providers. Even so not all insurance plan businesses present HSAqualified wellbeing insurance programs so it is vital to use an insurance company which offers such a certified insurance plan strategy. The employer may also arrange a program for the workers. On the other hand, the account is often owned by the individual. Direct on the web enrollment in HSA-qualified wellness insurance plan is obtainable in all states except Hawaii, Massachusetts, Minnesota, New Jersey, Big apple, Rhode Island, Vermont and Washington.
Contributions on the Wellbeing Personal savings Account
Contributions to HSAs could be made by a person who owns the account, by an employer or by almost every other individual. When made by the employer, the contribution is not really A part of the income of the employee. When produced by an employee, it is actually taken care of as exempted from federal tax. For 2008, the utmost amount of money that may be contributed (and deducted) to an HSA from all sources is:
$two,900 (self-only coverage)
$5,800 (relatives protection)
These restrictions are set from the U.S. Congress by means of statutes and they’re indexed on a yearly basis for inflation. For individuals over 55 years of age, There’s a Distinctive capture up provision that permits them to deposit extra $800 for 2008 and $900 for 2009. The actual maximum sum a person can add also depends on the quantity of months he is roofed by an HDHP (pro-rated basis) as of the 1st day of a month. For eg If you have family members HDHP coverage from January one,2008 right up until June thirty, 2008, then cease acquiring HDHP protection, you’re permitted an HSA contribution of six/twelve of $five,800, or $two,900 for 2008. In case you have family HDHP protection from January one,2008 until June thirty, 2008, and have self-only HDHP coverage from July one, 2008 to December 31, 2008, that you are authorized an HSA contribution of 6/twelve x $five,800 in addition 6/twelve of $two,900, or $four,350 for 2008. If an individual opens an HDHP on the main day of per month, then he can contribute to HSA on the first day alone. Nonetheless, if he/she opens an account on almost every other working day than the 1st, then he can add towards the HSA from the subsequent thirty day period onwards. Contributions is usually manufactured as late as April 15 of the subsequent 12 months. Contributions towards the HSA in surplus of your contribution limitations have to be withdrawn by the individual or be matter to an excise tax. The individual ought to spend profits tax on the surplus withdrawn quantity.
Contributions because of the Employer
The employer will make contributions to the worker’s HAS account under a salary reduction plan generally known as Part a hundred twenty five prepare. It truly is also referred to as a cafeteria strategy. The contributions produced underneath the cafeteria system are created on the pre-tax basis i.e. they are excluded from the employee’s earnings. The employer should make the contribution with a comparable foundation. Comparable contributions are contributions to all HSAs of an employer that are 1) exactly the same amount of money or two) a similar proportion on the yearly deductible. However, element time staff members who operate for less than thirty hours a week is usually treated separately. The employer could also categorize personnel into those that go for self coverage only and those who go with a spouse and children coverage. The employer can instantly make contributions to your HSAs over the behalf of the worker Except the employee particularly chooses not to possess such contributions because of the employer.
Withdrawals from the HSAs
The HSA is owned by the worker and he/she will make experienced charges from it Any time expected. He/She also decides just how much to add to it, how much to withdraw for competent costs, which business will keep the account and which kind of investments is going to be produced to grow the account. One more aspect would be that the resources continue to be within the account and function around from yr to yr. There are no utilize it or eliminate it regulations. The HSA contributors do not have to get advance acceptance from their HSA trustee or their medical insurance provider to withdraw money, as well as the resources are certainly not issue to money taxation if built for ‘competent clinical expenditures’. Capable healthcare expenses include prices for services and items protected from the overall health program but subject matter to Expense sharing such as a deductible and coinsurance, or co-payments, and also a number of other expenses not lined beneath professional medical strategies, like dental, eyesight and chiropractic care; tough professional medical tools for example eyeglasses and Listening to aids; and transportation bills relevant to health care care. Nonprescription, more than-the-counter medicines also are eligible. Having said that, qualified healthcare price must be incurred on or after the HSA was established.
Tax free of charge distributions is usually taken through the HSA to the certified medical expenditures of the individual covered via the HDHP, the wife or husband (even when not protected) of the individual and any dependent (although not included) of the individual.12 The HSA account can even be utilized to shell out preceding 12 months’s certified bills subject matter towards the issue that All those costs were being incurred once the HSA was build. The person have to protect the receipts for bills met through the HSA as They might be necessary to establish which the withdrawals in the HSA had been made for competent medical fees and never or else utilised. Also the person could possibly have to produce the receipts ahead of the insurance company to prove that the deductible limit was met. If a withdrawal is manufactured for unqualified professional medical costs, then the amount withdrawn is taken into account taxable (it really is included towards the people profits) and can be subject matter to an extra ten percent penalty. Usually The cash also cannot be useful for paying out professional medical insurance policies premiums. However, in specified instances, exceptions are allowed.