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Tuesday, January 21, 2020, 18:30
Hits : 134292
50 minute out and back from One Life Fitness Gym in Isaac Newton Square, Reston. You choose the pace and turn around point.
All participants are required to comply with current Covid-19 government guidance and mandatory Club safety protocols.https://restonrunners.org/index.php/2-uncategorised/519-covid-19-safety-protocols
Location One Life Fitness Gym in Isaac Newton Square, Reston


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Want to have a killer smile? As you prowl around town, cameras flashing, just look left and look right uttering "prune." I'm having a good laugh just imagining it.
What?!, you ask? No, this isn't one of my random thoughts. Believe it or not, the "prune" technique is rumored to be how Mary Kate and Ashley Olsen get those silly smiles we've all been wondering about. "Every time they pose and smile, they say the word 'prune,'" a source close to the twins told OK!, MSNBC reported last week. MSNBC
Don't worry, I'll always have a soft spot for MK&A. Just poking some harmless fun. Anyway, there's always the possibility the girls don't "prune" it, and even if they do, I'm really not one to talk. Up until the past year or so, my mom always called me out on my own closed-mouth, prunish smile. I'm finally recovering and just smiling naturally, but I still have tons of old pictures capturing ridiculous facial expressions.
More From Seventeen
And you? MySpace... Facebook... Do I even have to ask if you've been posing? Rocker pose? Gangsta pose? Surprised face? Pouty face? Kissy face? Crinkled forehead? What's your trademark pose? What do you think makes you most photogenic?
Emily Moorhouse
editorial intern

subset: commoncrawl


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Our Collection
Fire - Energy
Fire features Canada's rich energy resources--natural wealth that provides its people with a standard of living that is the envy of nations around the world. Wind, water, sun, oil, uranium and natural gas are transformed into fuel for cars, heat for homes and power for appliances. In fact, Canadians are among the biggest consumers of energy on the planet. Despite vast reserves of oil and water, and a relatively small population, Canadians are beginning to realize that their quality of life also depends on the quality of the environment. TRANSIT features five videos that examine Canada's rich and diverse geography. Each film in the series combines spectacular cinematography and lively animation, using the Earth's basic elements as themes: Air explores climate; Water showcases the country's network of rivers, lakes and oceans; Land looks at the vast territory that makes Canada the second largest country in the world; Fire documents old and new sources of energy; plus Life, which develops the themes of people, fauna and flora.
2000, 21 min 33 s
Also available in French
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Embryonic stem cells release neurotrophins and differentiate along neural pathway after conditioning with brain extracts – "in-vitro Modelling of Stem Cell Behavior after Implantation following Traumatic Brain Injury"
Search Medline for
|May 20, 2009
Objective: Transplantation of embryonic stem (ES) cells was shown to improve the neurologic outcome after traumatic brain injury in animal experiments. To clarify the underlying mechanisms, we established an in-vitro model depicting the behaviour of stem cells after implantation into traumatized brain.
Methods: Male Sprague-Dawley rats were subjected to a lateral fluid-percussion injury (TBI). 1 hr. after TBI, the ipsilateral cortex (n=20) was removed, homogenized and ultracentrifuged, until the supernatant was separated. The supernatant from healthy brains served as a control (n=10). Two stem cell lines - eGFP-transfected ES cells (D3-line) and CGR-8 ES cells were conditioned with a culture medium supplemented with 20% brain extract (supernatant) for a period of 7 days. The culture medium was changed on the 3rd, 5th and 7th day. ELISA was used to evaluate the production of neurotrophic factors in the ES cell cultures (NGF, BDNF an NT3). Real-time-PCR analysis (Oct4, Nestin, MAP2) as well as fluorescent immunocytochemistry were performed in order to investigate the differentiation status of cells conditioned by healthy vs. trauma-brain-extract.
Results: Conditioning of both ES cell lines with brain extracts (trauma and healthy) resulted in a significant time-dependent release of BDNF. The increase in BDNF release by the D-3 line was more pronounced when incubated with a trauma extract. The intrinsic capacity of the D-3 line to release BDNF and NT-3 exceeded the amount released by CGR8 cells by a factor of 10 and 4, respectively. NGF was secreted only by the D-3 line after stimulation with the trauma extract. Exposition to the healthy extract inhibited the release of both NGF (in the D-3 line) and NT-3 (in both lines). Both cell lines exposed to cerebral extracts differentiated along the neural pathway. Initially, both lines expressed an undifferentiated marker Oct-4. As soon as 3 days after first conditioning with healthy/trauma extracts, the moderate expression of early neural marker, Nestin, was observed in both cell lines. Further neural differentiation, indicated by MAP expression was seen in cells stimulated by the trauma extract. Immunocytochemistry, performed on conditioned ES cells, correlated with the above stated results and revealed specific neural phenotypes.
Conclusions: Authors observed a statistically significant production of neurotrophic factors and differentiation along neural pathway in investigated cell lines after conditioning with brain extracts. This phenomenon encourages further exploration of embryonic stem cells as possible therapeutics for traumatic brain injury. It also proves our model to be an useful in-vitro alternative, prior to implanting the ES cells in animal experiments.


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I have been having a horrible problem with my back teeth getting gaps in between them. Pockets in the gum have formed due to this. They catch food constantly and really hurt. I am in pain almost every time I eat and I am sick of it! It all has been happening because I had 4 wisdom teeth and 2 molars removed back in 2005. The removal of those teeth caused the rest of my teeth to shift. My molars stayed in place but the rest of my teeth moved toward the front of my mouth, causing them to crowd. I really don't care to fix the minor crookedness of my teeth as that doesn't really bother me. It is the pain that prompted me to correct my mouth. I will be getting ceramic braces on Wednesday. They will be the color of my teeth with a small silver wire. It will look like I am wearing a retainer unless you look really close at my mouth. Wish me luck!
Prosciutto Lasagna Rolls
7 hours ago


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Will the tanking economy help speed the transition away from print toward social media?
Readers of this space know that I have defended the role of traditional print media as strongly as I can, while still allowing for the gradual emergence of social media in wine publishing. Last summer and fall I took the position that print wine publications aren't going anywhere soon, and if bloggers thought they were imminently about to take over the world, they were getting a bit ahead of themselves.
Well, the world is changing fast. Last summer the economy hadn't yet melted down. Now, it has, and among the witch's brew of catastrophic ripple effects is the suffering of print media. The Tribune Co. (Chicago Tribune, Los Angeles Times) filed for Chapter 11 bankruptcy, and there are persistent rumors that the New York Times is having problems. In wine media, Wine Spectator recently consolidated its San Francisco and Napa offices, and its publisher, M. Shanken Communications, laid off 20 employees.
It seems safe to say that, whatever the ultimate fate of print publishing is, the industry is moving faster toward it than it was six months ago.
One scenario is that print media's demise is closer than anyone thinks. The corrolary of that, obviously, is a corresponding rise in the importance of social media. Nature — and marketing — hates a vacuum; regardless of what the economy does, wineries need media outlets to tell their stories and facilitate sales. If there are fewer paper-based publications in whose pages they can place advertising and hope to garner favorable reviews and coverage, wineries will migrate to the Internet instead: not only wine blogs, but Facebook, Twitter, MySpace, and anything else they can think of.
Of course there are competing scenarios. This recession will end, sooner or later, and when it does, American industry — including print publishing — will emerge stronger than ever, having cut the fat and become lean and mean. In that case, wannabe social media writers and critics will find themselves playing second fiddle to magazines and newsletters, just as they always have.
I don't know which of these dueling scenarios is correct. I certainly hope it's the latter. What I do know is that, listening to our political and business leaders, the future looks dire. "…a bad situation could become dramatically worse," the President-elect said this morning, adding that the recession could "linger for years." Sounds like No Drama Obama is worried.
I would propose that some in the print business have made moves to insulate and protect themselves from the coming troubles better than others have. In large part that can be measured by the robustness of their on-line presence and to what extent they are monetizing their content. Nobody seems to be doing it better than CNN.com. Granted, they are not print and have lots of video and Web 2.0 appeal, they *GOT* it early on.
Maybe traditional print media has trouble grasping or accepting that the future face of media is conversational and interactive and not a delcaraitve monologue with occasional letters to the editor.
Interesting post, as always, though I think you're looking at this a little too literally.
It's not a zero sum game, in my opinion.
Print isn't going to die, there will always be a way to read something in a tactile manner, but even the tactile manner is changing — consider Amazon's Kindle and the e-ink technology (e-ink.com).
I can very easily foresee, in the not too distant future, that my newspaper is delivered, with ads, in a paper-based layout, to my electronic paper every morning at 6 am, in lieu of an actual paper by a delivery person. Same for magazines via postal subscription.
Instead of going to Borders or B&N to buy monthly, you go online to buy that month's magazine.
So, in this regard, traditional, professional journalism isn't going away–wine or otherwise.
However, I don't think social media like Facebook and Twitter as ebulliantly as others see it. I don't think this will truly be as disruptive as is purported. it's too populace oriented and the arts (including journalism) never comes out of the populace.
However, what is intractable is that writers who don't write for a living have audiences. What seems like a likely outcome is that professional journalists are faced with pro-am competition that will try to go legitimate in an online for pay/advertising model.
In this regard, we may not just subscribe to WS and WE, it may be a blogger aggregation that creates wine content, as well.
This is more bottom-up, then top-down and the democratization of both expertise and content.
I urge you to check out e-ink and think about content delivery.
At any rate, good post.
Isn't the hyrid model the wave of the future. Many/most publications have a digital version. The most noteworthy is the Wall Street Journal which charges for its online pub, and definitely has a revenue stream–particularly when ads are included–as do other smaller operations. Spectator charges for its online effort.
Actually, the cost of operating a web site is a fraction of that of printing – start up costs aside. Never mind that content distribution and syndication technologies are more portent on-line.
CNN, Yahoo and Google are not charities yet they have robust free content. There are numerous ways to monetize and some are less obvious than advertising.
I think that it boils down to several things:
The fact that The LA Times, NYT or Chicago Tribune each have a much smaller reach/catchment than CNN, Yahoo and Google.
And the fact that traditional print media may be reluctant to go out of its comfort zone into things like video and more interactive forms.
Hasa nyone caught this headline, yet?
"In 2009, the [Christian Science] Monitor will become the first nationally circulated newspaper to replace its daily print edition with its website; the 100 year-old news organization will also offer subscribers weekly print and daily e-mail editions." http://www.csmonitor.com/2008/1029/p25s01-usgn.html
On October 28, 2008, staff writer David Cook wrote the above. This is a HUGE leap of faith… and I'm aware of the pun.
In my opinion we have to see print magazine and social media in a complementary way: the first isn't in opposition to the second one. Print magazines will exist, but only the ones which are on internet too with some good free contents and usage of social media (social networks, blogs, microblogs, video sharing, photo sharing, communities, …).
A point to the italian situation: wine print magazines simply don't exist online! This is very bad from a wine lover point of view, but very interesting for those who want to do business in this sector like me, for instance.
Print publishing needs to continue its foray into online publishing.
The tanking economy may indeed be speeding its demise.
But nevertheless, every person I know under the age of 40 reads almost all of their news, etc online. This is a generational issue regardless of the economy.
If I am reading on the computer, it is business related to a great degree. My three major, non-business related reading locations are my bed, the sofa, and the toilet. Note that these three locations are substantially computer free (I include small devices like the iPhone in this classification.) Is there anyone reading online in the bathroom?
If there is… eew.
Very interesting question


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Many sources declared that the ATS wagon was cancelled, but what is this Cadillac prototype, shod in ATS wheels? It looks to us like it could be the ATS wagon we've dreamed of.
Jalopnik reader Kyle Lackey found a parking lot with a pair of ATS prototypes and a covered CTS on his way to get some breakfast in Denver. He came back that night and found a number of covered GM prototypes, including this covered wagon.
Cadillac will not comment on any of these pictures, but it's possible that we're looking at a CTS wagon, given that it's next to what appears to be a CTS sedan. That car has the same rims as the CTS prototype Car and Driver showed off.
ATS or CTS, this wagon has us drooling. A distinctive American longroof is always welcome in the Jalopnik offices.
Kyle also saw that CTS prototype that morning and gives a better look at its Ciel-esque front end. We straight-up love the Ciel, so this is a good thing.
Photo Credit: Kyle Lackey/Jalopnik


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Will Hermes' Best of 2010
1. Junip, Fields (Mute)
In a year that demanded serious chilling-out, Jose Gonzales made a gorgeous chill-out record, all gentle melodies and hypnotizing grooves. Yet — as with most things — below the pretty surfaces were cracks, doubt, turmoil.
2. Janelle Monáe, The ArchAndroid (Atlantic)
Everyone was trying to out-freak each other in 2010, from rappers to singer-songwriters — even Sufjan Stevens put on a tin foil helmet for a school play version of P-Funk's '76 Mothership tour. But this mix of R&B, Afrobeat, Afro-futurism, and post-war retro songcraft felt like the most purposeful weirdness around: mutability as style and survival tactic.
Rolling Stone's Best of 2010: Music, Movies, Videos, Photos and More
3. Jonsi, Go (XL)
Sigur Rós dude gets together with composer Nico Muhly and a laptop to make 21st-century art songs. Not quite dance music, but better beats than Schubert.
4. Jamey Johnson, The Guitar Song (Mercury/Nashville)
A two-disc dissertation on the art of country music songwriting.
Critic's Picks: Rob Sheffield's Best Albums and Singles of 2010
5. Joanna Newsom, Have One On Me (Drag City)
Sure, the best triple-LP since Sandinista! also had some filler, if you measured it out with a teaspoon. But the pleasure is in the bounty and the invention in the songwriting, arranging, lyrics and harp-playing (harp-playing!) never flags.
6. Arcade Fire, The Suburbs (Merge)
Hardly the first band to locate a battle for the human soul amidst manicured lawns, but all the more remarkable for making the struggle to overcome numbness feel utterly immediate, like the sting of a cutter's pen-knife.
7. Kanye West, My Beautiful Dark Twisted Fantasy (Def Jam)
What will the king of TMI rhyme about when he resolves his women issues? Here's hoping he still flips tracks this hot when he does.
Critic's Picks: David Fricke's Top Albums and Under-the-Radar Reissues of the Year
8. Various, Ayobaness! The Sound of South African House (Out Here)
Like electro-funk's rooting in Brazilian favelas, Chicago house seeded an entire scene in South Africa. Deep 4/4 beats with Zulu party chants, Setswana come-ons, English dress-downs and universal heartache.
Editor's picks
9. Deerhunter, Halcyon Dreams (4AD)
Of all the indie acts mining pre-rock pop songcraft (see also Girls, Best Coast), Deerhunter did the most with it, smearing tunes into psychedelic lo-fi murals without losing those sweet melodies.
10. Sleigh Bells, Treats (Mom & Pop)
Turns out what we really needed this year was a punk-rock Beyoncé.
Next: Will Hermes' Best Singles of 2010
1. Cee Lo, "Fuck You"
A romantic comedy produced by LA pop mechanics The Smeezingtons (Flo Rida, B.O.B.) starring Cee Lo Green as a jilted, broke-ass soul man telling off both his ex and her new dude with a time-honored refrain. The groove is Gnarls Barkley cyber-Motown, the wordplay befitting a veteran MC. "Oh shit, she's a goldigga!" croon the back-up singers, a potty-mouthed Greek chorus, "Just thought you should know, nigga!" And just when it can't get funnier, Cee Lo throws a bawling tantrum on the bridge like a six-year-old Prince. Money woes + sexual frustration = rock & roll for this exact moment.
Critic's Picks: Jody Rosen's Best Albums and Songs of 2010
2. Kanye West, "Power"
"I'm livin' in the 21st century." Yes he is, so are we, and this is what hip-hop's state-of-the-art sounds like: massive and thrillingly delusional. Plus, guitarist Robert Fripp's best pop-song cameo since that solo on Blondie's live U.K. 12″ b-side cover of Bowie's "Heroes" back in 1980 — even if he only gets a nano-second.
3. Joanna Newsom, "Good Intentions Paving Company"
A perfect Seventies Laurel Canyon-style singer-songwriter piano ballad manqué, except that it's seven minutes long and gets capped with a trombone solo. Yet the narrative never slacks, starting as a highway meditation on an awesome and troubled country — "Waving the flag/Feelin' it drag" — and ending up as a lover's pledge of allegiance. Maybe she should lay down the harp more often.
4. James Blake, "I Only Know (What I Know Now)"
The most addictively abstract piece of music I heard all year, a slowly unspooling digital haze of piano notes, plush beats, pitched-up vocal fragments, static and — most radically — silence, which here telegraphs emotion like your beloved biting their tongue in the middle of a midnight heart-to-heart. Recommended to fans of U.K. dubstep recluse Burial, John Cage and hypotheses on music from other galaxies.
5. Robyn, "Hang With Me" (single version)
It's a golden age for disco divas. And if Robyn seems to have a couple kilowatts less shine than Gaga or Ke$ha, she's got better songs. But of course, she's been at this game for 15 years. Madonna, your move.
Critic's Picks: Christian Hoard's Best Album and Singles of 2010
6. Janelle Monáe, "Tightrope"
That bass line. Those jazzy horn charts. And Big Boi rhyming "NASDAQ" with "ass-crack." Like she says: You either follow or you lead.
7. Seu Jorge and Almaz, "Everybody Loves The Sunshine"
The shoulda-been summer jam of 2010 was a cover of a 1976 kinda-was summer jam by Roy Ayers Ubiquity. But with all due respect, the Brazilian dude with the Barry White baritone sings it better.
8. Antony & The Johnsons (feat. Bjork), "Flétta"
Two of the most awesomely strange voices in pop, singing a duet about… Who the hell knows? Is this even a language? It's gorgeous either way, and Bjork's trill at around 03:37 is one of the year's greatest instrumental flourishes.
Rolling Stone's Best of 2010: Music, Movies, Videos, Photos and More
9. Arcade Fire, "Ready To Start"
"All the kids have always known, that the emperor wears no clothes," croons Win Butler. So what do you do? Man up (ladies included) and accept that making a winning move, or a smart vote, doesn't mean you can then sit on your ass.
10. Erykah Badu, "Window Seat"
Over a Seventies keyboard sparkle and a slinky-deep ?uestlove drum groove, the godmother of neo-soul confesses that she needs to be needed. And then she needs her space, okay? What's so hard to understand about that?


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Message Board
Richard Scrimger Message Board
Talk about the novels, new and used books that Scrimger has written!
Author Scrimger's Book Reviews
From Charlie's Point Of View
Charlie is a blind teenager. He is lucky to have a friend like Bernadette beside him to lead him through his life. Now Charlie and Bernadette are changing schools, and are going into middle school. On the way to school, Bernadette spots a man in black running from the bank. She takes it to be her imagination, but does have a feeling that it is the legendary Stocking Bandit, who has been famous this year for all his bank robberies. In a sudden turn of ...
Ink Me
Bunny gets a tattoo to fulfill the terms of his grandfather's will and in the process inadvertently finds himself a part of a local gang where he unknowingly gets involved in gang-related activities that get him arrested. Bunny is a big and tough-looking teenage boy with a soft heart who just wants to enjoy his summer. When he and his family find out his grandfather has passed away, they all attend the reading of the will. In his will, Bunny's grandfathe...


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The Rumpus Mini-Interview Project #79: Kelcey Parker Ervick
The woman whose face appears on the Czech five-hundred koruna doesn't appear there without consequence. During the late 19th century, politically active Božena Němcová was an innovator of Czech literature. Twenty-first century writer Kelcey Parker Ervick continues Němcová's legacy in her own fairy tale-like work: a biographical collage, The Bitter Life of Božena Němcová. Comprised […]...more


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Good news — now you can access Diabetes Self-Management magazine, your trusted source of diabetes information, anytime, anywhere on your mobile device!
For more than 25 years, Diabetes Self-Management has been the premier source for news and information about controlling your diabetes. With just a tap of the finger on your iPhone/iPad, Google Play (Android) device, or Kindle Fire, you'll have access to all the trusted diabetes information from our magazine, plus links to online resources and valuable advertiser coupons and promotions! What's more, the Diabetes Self-Management Magazine App comes with a text-only view that makes reading a breeze.
To see for yourself, just download our app and browse the free issue. Get started at one of the following links:
App Store (iPhone, iPad, and iPod touch)
Google Play Store (Android devices)
This blog entry was written by Web Editor Diane Fennell.


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Summary of the Tax Provisions Under Consideration on Capitol Hill
From: Finance Committee Tax Staff
Date: November 8, 2005
Re: Summary of Tax Relief Act of 2005
I. Hurricane Tax Relief
Establishment of a Gulf Opportunity Zone. The proposal establishes a Gulf Opportunity Zone ("GO Zone") in those areas in Alabama, Louisiana, and Mississippi that have been designated by the federal government as counties and parishes warranting individual or individual and public assistance by reason of Hurricane Katrina.
Bonus Depreciation. Current law allows businesses to recover the costs of new equipment over the economic life of the property. The bonus depreciation proposal would permit businesses to expense 50 percent of the cost of new equipment placed in service in the Gulf Opportunity Zone in the first year. Property which qualified for bonus depreciation would include certain commercial and residential rental real estate expenditures as well as equipment. Investments would not be subject to the AMT depreciation preference. This provision would apply to property placed in service in the Gulf Opportunity Zone through 2007 (2008 for real property). The proposal is estimated to cost $2.9 billion over five years.
Increase in Expensing for Small Businesses. Current law permits certain small businesses to deduct up to $100,000 of the cost of property used in the business. The proposal would double this amount to $200,000 for qualifying expenditures made in the disaster area through 2007. This provision would also increase the level of investment at which benefits phase out from $400,000 to $1 million of qualifying purchases, thus allowing more businesses to use this tax benefit in rebuilding. The proposal is estimated to cost $31 million over five years.
Additional Private Activity Bond Authority. The proposal authorizes the issuance of qualified private activity bonds by the States of Alabama, Louisiana, or Mississippi, or any of their political subdivisions in excess of their current private activity bond limits. The maximum aggregate face amount of these "GO Zone bonds" would be limited to an amount equal to $2,500 per person in each of Alabama, Louisiana, and Mississippi's respective Gulf Opportunity Zones as based on 2004 population estimates. Bond interest on the GO Zone bonds would not be subject to the AMT. The proposal is estimated to cost $440 million over five years.
Additional Advance Refunding for Bonds. The proposal permits an additional advance refunding of certain governmental bonds issued by the States of Alabama, Louisiana, or Mississippi, or any of their political subdivisions and certain 501(c)(3) bonds prior to January 1, 2007. The proposal is estimated to cost $234 million over five years.
Increase in Funding for Low Income Housing. Under current law, States receive allocations of low-income housing tax credits based on population. The proposal allows States to allocate volumes of additional housing credit amounts in years 2006 to 2009 of 3 times the normal allocation with respect to the population in each State's GO Zone (for Alabama, Mississippi, and Louisiana). The proposal is estimated to cost $295 million over five years.
Treatment of Representations Regarding Income Eligibility for Qualified Residential Rental Project Requirement. Under the proposal, the operator of a qualified residential rental project may rely on the representations of prospective tenants displaced by reason of Hurricane Katrina for purposes of determining whether such individuals satisfy the income limitations for qualified residential rental projects. This rule only applies if the individual's tenancy begins during the six-month period beginning on the date when such individual was displaced by Hurricane Katrina. The proposal has a negligible effect on revenue.
New Markets Tax Credit. Provides $1 billion from 2005 through 2007 in New Market's Tax Credit authority and to Community Development Entities with hurricane rebuilding and recovery as a significant mission. The proposal is estimated to cost $166 million over five years.
Net Operating Loss Carryback. The proposal extends the net operating loss carryback period from 2 to 5 years for net operating losses attributable to (i) new investment and repairing existing investment in the areas damaged by Hurricane Katrina; (ii) business casualty losses caused by Hurricane Katrina; and (iii) moving expenses and temporary housing expenses for employees working in areas damaged by Hurricane Katrina. The proposal is estimated to cost $923 million over five years.
Public Utility Casualty Loss Carryback. Taxpayers with casualty losses associated with public utility property caused by Hurricane Katrina can elect to either (i) carryback a net operating loss attributable to certain casualty losses 10 years; or (ii) treat certain casualty losses as having occurred 5 years prior to the disaster under the proposal. These proposals are estimated to cost $253 million over five years.
Increased Expensing and NOL Carryback for Qualified Timber Property. Under current law, taxpayers may only deduct $10,000 of reforestation cost. The proposal raises the limit to $20,000 and allows losses to be carried back for 5 years, rather than the current 2-year carryback. The proposal only applies to taxpayers owning less than 500 acres of timber in the Katrina, Rita, and Wilma Zones. The proposals are estimated to cost $2 million over five years.
Partial Expensing for Demolition and Cleanup Costs. Under the proposal, 50 percent of the costs (that would otherwise be capitalized) related to site cleanup and demolition would be deductible by businesses. The proposal is estimated to cost $122 million over five years.
Expensing to Promote Cleanup of Brownfields. The proposal extends the deductibility of costs of cleaning up Brownfields in the Katrina GO Zone for 2 years and allows expensing for the cleanup of petroleum products in the Katrina GO Zone. The proposal is estimated to cost $66 million over five years.
Employee Retention Credit: In the Katrina Emergency Tax Relief Act of 2005 we provided a 40 percent tax credit for wages paid up to $6,000 if paid after August 28, 2005, and before December 31, 2005, by employers located in the Katrina GO Zone. The proposal modifies the tax credit so that the provision applies without regard to the size of the employer. The proposal is estimated to cost $90 million over five years.
Relax Restrictions on Mortgage Revenue Bonds. Mortgage revenue bonds are tax-exempt bonds that state and local governments generally issue through housing finance agencies. The proceeds from the bonds are used to fund below-market interest rate mortgages for certain first-time homebuyers meeting income and purchase price restrictions. The proposal would provide greater access to mortgage revenue bond proceeds with respect to Katrina by lifting the first-time homeowner requirement and by allowing up to $150,000 in mortgage revenue bond proceeds to be used for repairs through December 31, 2010. The proposal would also relax the income and purchase price restrictions with respect to mortgage revenue bonds funded with the proposal's Katrina GO Zone bonds. The proposal is estimated to cost $20 million over five years.
Additional Relief Related to Hurricanes Rita and Wilma. The bill extends these important forms of individual relief already provided (or which will be) to victims of Hurricane Katrina to the victims of Hurricane Rita:
· Relax Restrictions on Mortgage Revenue Bonds. Mortgage revenue bonds are tax-exempt bonds that State and local governments generally issue through housing finance agencies. The proceeds from the bonds are used to fund below-market interest rate mortgages for certain first-time homebuyers meeting income and purchase price restrictions. The provision allows greater access to mortgage revenue bond proceeds by lifting the first-time homeowner requirement through December 31, 2010, for homes in certain areas damaged by Hurricanes Rita and Wilma. In addition, the provision allows up to $150,000 of the loan proceeds to be used for hurricane-related repairs to damaged homes. The proposal is estimated to cost $20 million over five years.
· Early Withdrawals from Retirement Plans. Present law discourages distributions from tax-preferred retirement plans with penalties and other limitations. The provision waives the 10 percent penalty tax for premature distributions from IRAs and qualified retirement plans for individuals who suffered an economic loss because of Rita or Wilma and whose principal residence is located in the Rita or Wilma disaster areas. Individuals eligible for this waiver would be permitted to pay income tax on such distributions ratably over a three-year period. Amounts distributed could be re-contributed to a qualified retirement plan over the three-year period following the distribution date and receive rollover treatment. The waiver of the 10 percent penalty, 3-year income averaging and recontribution provisions for retirement plan withdrawals will be limited to $100,000 per individual. Distributions for home purchases which were not finalized because of Hurricanes Rita or Wilma could also be re-contributed to a qualified retirement plan or IRA. Limitations on loans from qualified employer plans would be increased for Hurricane Rita and Hurricane Wilma victims by doubling the thresholds to the lesser of $100,000 or 100 percent of the individual's account balance. Payments due from hurricane victims on qualified plan loans on or after August 25, 2005, and before January 1, 2007, could be deferred, and twelve months could be added to the maximum repayment period of affected loans. The proposal is estimated to cost $162 million over five years.
· Employee Retention Credit for Small Businesses. Current law allows employers to deduct the cost of salaries paid to employees. This provision establishes a 40 percent tax credit for wages paid up to $6,000 if paid after August 28, 2005, and before December 31, 2005, by employers located in the disaster zones of Hurricane Rita or Wilma without regard to the size of the employer. The employee's usual and principal place of work must have been in the disaster zone, but the credit is not affected if the employee reports to work at another location. Wages paid to relatives would be ineligible for the credit. The proposal is estimated to cost $24 million over five years.
· Corporate Charitable Contributions. The amount allowed as a charitable deduction for a corporation in any taxable year may not exceed 10 percent of the corporation's taxable income. The provision temporarily waives limits regarding charitable cash contributions for Rita and Wilma relief. The provision is effective for contributions before January 1, 2006. The proposal is estimated to cost $78 million over five years.
· Casualty Loss Provision. Under present law, non-business casualty losses are deductible by taxpayers who itemize only to the extent they exceed 10 percent of adjusted gross income and a $100 floor. In some circumstances, taxpayers are permitted to include a current-year casualty loss on an amended prior year return. The provision eliminates the 10 percent and $100 floor for casualty losses resulting from Hurricanes Rita or Wilma and incurred in the disaster area, including those claimed on amended returns. The proposal is estimated to cost $1.174 billion over five years.
· Special Rules for Determining Earned Income. The provision allows low-income working families an election to use their 2004 income for the refundable earned income credit and the refundable child tax credit. The proposal is estimated to cost $28 million over five years.
· Special Rules for Determining Family Status and Earned Income. Hurricanes Rita and Wilma have also displaced many families. Under present law, a prolonged change in a family's living situation could affect its eligibility for various tax benefits. The provision gives Treasury authority to ensure taxpayers do not lose deductions, credits or filing status because of dislocations from Hurricanes Rita and Wilma. The provision also allows low-income working families an election to use their 2004 income for the refundable earned income credit and the refundable child tax credit. The proposal would cost $28 million over five years.
II. Expiring Tax Provisions
Dividends Rate Structure. The Jobs and Growth Tax Relief Reconciliation Act of 2003 (2003 tax act) created a new tax rate of 15 percent (5 percent for low and middle-income taxpayers, reduced to zero percent in 2008) for dividends. Prior to passage of this bill, dividends were taxed at ordinary income rates. The reduced rate is set to expire at the end of 2008. The provision would extend the reduced 15 percent/zero percent rate structure on dividend income through the end of 2009. The proposal is estimated to cost $10.9 billion over five years.
Capital Gains Rate Structure. The 2003 tax act reduced the capital gains tax rate from 20 percent (10 percent for low- and middle-income taxpayers) to 15 percent (5 percent for low and middle-income taxpayers, reduced to zero percent in 2008). The reduced rate is set to expire at the end of 2008. The provision would extend the 15 percent/zero percent rate structure through the end of 2009. The proposal is estimated to raise $800 million over five years.
Small Business Expensing. The 2003 tax act increased the amount that small businesses may expense from $25,000 to $100,000 for three years (through the end of 2005). The American Jobs Creation Act of 2004 (the "JOBS" Act) extended a slightly expanded version of small business expensing (with higher phase-out levels for small business) through 2007. The provision would extend that enhanced provision through the end of 2009. The proposal is estimated to cost $7.3 billion over five years.
Savers Credit. The Economic Growth and Tax Relief Reconciliation Act of 2001 (2001 tax act) provided a temporary nonrefundable credit for contributions made by eligible taxpayers to certain qualified retirement plans (e.g., 401(k), 403(b), annuity, SIMPLE, SEP, traditional and Roth IRAs) through the end of 2006. The maximum annual contribution for the credit is $2,000. The credit rate depends on the adjusted gross income of the taxpayer. Only taxpayers with AGI of $25,000 or less ($50,000 for married couples) are eligible for the credit. The credit is in addition to any deduction or exclusion that would otherwise apply with respect to the contribution. The proposal would extend that provision through the end of 2009 and is estimated to cost $4.1 billion over five years.
Tuition Deduction. The 2001 tax act created a new above-the-line tax deduction for qualified higher education expenses (defined in the same manner as the HOPE credit) paid during tax years 2002-2005. Currently, the maximum deduction is $4,000 for taxpayers with AGI of $65,000 or less ($130,000 for married couples) or $2,000 for taxpayers with AGI of $80,000 or less ($160,000 for married couples). The proposal would extend the provision through the end of 2009. The proposal is estimated to cost $7.4 billion over five years.
State and Local Taxes. The JOBS Act provided that for tax years 2004 and 2005, a taxpayer may elect to take an itemized deduction for State and local general sales taxes in lieu of the itemized deduction permitted for State and local income taxes. Taxpayers were given two options for determining deductible sales tax: (i) actual sales tax paid if receipts are maintained for IRS verification or (ii) approximate sales tax paid as estimated in tables provided by the Secretary of the Treasury. The proposal would extend the provision through the end of 2006, and is estimated to cost $2.1 billion over five years.
AMT Exemption Levels. The 2003 tax act increased the AMT exemption amount to $40,250 ($58,000 married couples filing jointly) for 2003 and 2004 to prevent new taxpayers from becoming subject to the alternative minimum tax (AMT). The Working Families Tax Relief Act of 2004 extended those exemption amounts through the end of 2005. The proposal would again extend those increased exemption levels though the end of 2006 at an estimated cost of $27.2 billion over five years.
Nonrefundable Personal Credits Against Regular and Minimum Tax Liability. Certain nonrefundable personal credits (including dependent care, elderly and disabled, Hope Scholarship and Lifetime Learning, and the D.C. homebuyer) are allowed only to the extent that a taxpayer has regular income tax liability in excess of the tentative minimum tax, which has the effect of disallowing these credits against AMT. Temporary provisions have been enacted which permit these credits to offset the entire regular and AMT liability through the end of 2005. The proposal would allow all of the nonrefundable personal tax credits, and the nonbusiness portion of the tax credits for alternative motor vehicles and alternative motor vehicle refueling property, to the full extent of the individual's regular tax and alternative minimum tax for taxable years beginning in 2006. The proposal is expected to cost $2.9 billion over five years.
Extension of the Research and Development Tax Credit. The Tax Code provides a research tax credit equal to 20 percent of the amount by which a taxpayer's qualified research expenses for a taxable year exceed its base amount for that year. The proposal would extend the present-law research credit (set to expire at the end of 2005) to qualified amounts paid or incurred during 2006. The proposal is estimated to cost $7.1 billion over five years.
Mental Health Parity Requirements Applicable to Group Health Plans. The Mental Health Parity Act of 1996 requires health plans to provide the same lifetime or annual dollar limits for mental health benefits as for medical services. The Taxpayer Relief Act of 1997 imposes an excise tax of $100 per day on an employer sponsor whose plan fails to meet the requirements. Maximum penalty cannot exceed 10 percent of the health plan's expenses or $500,000. The proposal extends the Internal Revenue Code's excise tax through the end of 2006. The provision is estimated to cost $58 million over five years.
Extension and Modification of the Work Opportunity Tax Credit (WOTC) and Welfare to Work (WTW). Present-law provisions for WOTC and WTW are set to expire at the end of the year. The proposal would combine and extend those tax credits for one year. Key modifications of the combined credit would include expanded eligibility for WOTC (raised age ceiling for food stamp recipients from 25 to 40) and revised eligibility requirements for ex-felons (without regard to family income). The provision is estimated to cost $690 million over five years.
Qualified Zone Academy Bonds (QZABs). QZABs are tax credit bonds issued by States or localities principally for school renovation. The bonds allow the lender to claim a tax credit against federal income taxes in lieu of receiving interest. The proposal extends the provision for one year and authorizes states to issue up to $400 million of QZABs for 2006. Similar to recently enacted tax credit bond proposals, the proposal applies yield restriction and arbitrate rebate requirements in accordance with section 148. It imposes a requirement that the issuer reasonably expect to and actually spend the proceeds on QZAB property within five years of the date of issue. Finally, the proposal requires the use of cash or cash equivalents to meet the current-law match requirement. The provision is estimated to cost $58 million over five years.
Extension of Increased Cover Over of Rum Excise Tax. All distilled spirits produced in or imported into the U.S. are subject to a tax at the rate of $13.50 per proof gallon. Currently, $13.25 of the $13.50 collected on rum imported into the U.S. is "covered over" (sent back to) the treasuries of Puerto Rico and the Virgin Islands (permanent law requires that $10.50 be covered over or returned to those treasuries). The proposal would extend the provision to cover over $13.25 through the end of 2006 and is estimated to cost $87 million over five years.
Enhanced Deduction for Corporate Contributions of Computer Equipment for Educational Purposes. The proposal would extend a provision that encourages businesses to contribute computer equipment software to elementary, secondary, and post-secondary schools by allowing an enhanced deduction for such contributions. This proposal would extend the computer deduction provisions through the end of 2006 and is expected to cost $121 million over five years.
Deduction for Certain Expenses of Elementary and Secondary School Teachers. In 2002, Congress began permitting teachers and other school professionals to deduct $250 (above-the-line) for expenses paid or incurred for books, supplies (other than non-athletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services), other equipment, and supplementary materials used by the educator in the classroom. This provision expires at the end of 2005, and the proposal would extend the provision for an additional year. Estimated cost is $199 million over five years.
Brownfield Remediation Expensing. The provision that permits expensing of costs associated with cleaning up hazardous ("brownfield") sites expires on December 31, 2005. The proposal would extend current law through the end of 2006 and is expected to cost $227 million over five years.
Tax Incentives for Investment in the District of Columbia. The proposal extends for an additional year four provisions intended to encourage redevelopment, capital investment, and homeownership in financially-distressed areas of D.C.: (1) designation of D.C. enterprise zone; employment tax credit; additional expensing; (2) tax-exempt D.C. empowerment zone bonds; (3) zero-percent capital gains rate for investment in D.C. property acquired by 12/31/03; for gains through 1/1/06; and (4) tax credit for first-time D.C. homebuyers. Estimated cost is $95 million over five years.
Indian Employment Tax Credit. A business tax credit is available for the employer of qualified employees that work and live on or near an Indian reservation. The credit is for wages and health insurance costs paid to qualified employees (up to $20,000) in the current year over the amount paid in 1993. Wages for which the work opportunity tax credit is available are not qualified wages for the Indian employment tax credit. The proposal would extend the provision an additional year through 2006 at an estimated cost of $62 million over five years.
Accelerated Depreciation for Business Property on Indian Reservations. A special depreciation recovery period applies to qualified Indian reservation property placed in service before January 1, 2005. In general, qualified Indian reservation property is property used predominantly in the active conduct of a trade or business within an Indian reservation, which is not used outside the reservation on a regular basis and was not acquired from a related person. The proposal would extend the provision an additional year at a cost of $445 million over five years.
Leasehold Improvement Recovery. In the JOBS Act, Congress shortened the recovery of leasehold improvements from 39 to 15 years for the remainder of 2004 and 2005. The proposal would extend that provision through the end of 2006 at an estimated cost of $996 million over five years.
III. Revenue Offsets
Understatement of Taxpayer's Liability by Income Tax Return Preparer. The provision raises the standard tax preparers must meet to avoid penalty. The proposal has a negligible revenue effect.
Modification of Suspension of Interest and Penalties Where IRS Fails to Contact Taxpayer. This provision is directed toward investors in abusive tax avoidance transactions that have been designated as "listed transactions" by the IRS. Generally, it eliminates the 18-month suspension of interest benefit that normally applies if the IRS does not notify the taxpayer of its tax liability within 18 months of the return due date. Generally, the provision is effective as if included in the JOBS Act. The proposal is estimated to raise $396 million over five years.
Frivolous Tax Submissions. The provision increases the penalty for frivolous tax submissions from $500 to $5,000 and expands the penalty to all taxpayers and all types of federal taxes. This provision applies to submissions for collection due process, installment agreements, offers-in-compromise, and taxpayer assistance orders. This provision becomes effective for all submissions and issues raised after the date on which the Secretary first prescribes the required list of frivolous positions. The proposal is estimated to raise $15 million over five years.
Clarification of the Economic Substance Doctrine and Penalty for Understatements Attributable to Transactions Lacking Economic Substance. This provision clarifies the application of the economic substance doctrine but does not change current-law standards used by courts in determining when to utilize an economic substance analysis. Under the provision, in any case in which a court determines that the economic substance doctrine is relevant to a transaction, the economic substance doctrine would be satisfied only if (1) the transaction changes in a meaningful way (apart from federal income tax consequences) the taxpayer's economic position, and (2) the taxpayer has a substantial non-tax purpose for entering into such transaction, and the transaction is a reasonable means of accomplishing such purpose. The provision also imposes a 40 percent penalty on understatements attributable to a non-economic substance transaction (unless the transaction was disclosed, in which case the penalty is 20 percent). This provision becomes effective for transactions entered into after the date of enactment. The proposal raises $5.2 billion over five years.
Denial of Deduction for Interest on Underpayments Attributable to Non-Economic Substance Transactions. This provision denies any deduction for interest on unpaid taxes attributable to any non-economic substance transaction understatement. This provision becomes effective for transactions entered into after the date of enactment. The proposal is estimated to raise $9 million over five years.
Waiver of User Fee for Installment Agreements Using Automated Withdrawals. Current law imposes a $43 user fee on taxpayers entering into an installment agreement. The provision waives the user fee if the taxpayer agrees to automated withdrawal of installment payments from a bank account. This provision would help facilitate collection through automated withdrawals. The proposal is estimated to cost $14 million over five years.
Termination of Installment Agreements. This provision would terminate installment agreements for failure to file returns and failure to make deposits. Although a significant number of taxpayers violate the terms of their installment agreements by failing to timely file their tax returns or make required federal tax deposits, the IRS is not permitted to terminate installment agreements for these reasons. The provision would be effective for failures occurring after the date of enactment. Proposal has a negligible revenue effect.
Offers-In-Compromise Partial Payments. The provision requires that a taxpayer make a good faith down payment of 20 percent of any lump sum offer-in-compromise with any application for an offer. For periodic payment offers, the taxpayer is required to comply with their own payment schedule. The proposal also repeals the $150 user fee and reduces the IRS time to accept an offer from 24 months to 12 months beginning in 2010. The proposal is estimated to raise $783 million over five years.
Increased Criminal Fines and Penalties. The provision increases criminal fines and prison sentences for the three most common offenses: failure to file, filing a false or fraudulent return, and tax evasion. These proposed changes are substantially similar to increased criminal penalty provisions passed by the Senate in the JOBS Act. One notable change is the creation of a new aggravated failure to file offense. While retaining the current misdemeanor penalty for non-filers needed to address simple violations, the new provision creates an aggravated offense to address more serious noncompliant behavior ("aggravated" means failing to file for three or more years with an aggravated tax liability of $100,000 or more). The proposal is estimated to raise $1 million over five years.
Doubled Penalties for Concealment of Income Using Offshore Accounts. The provision doubles penalties, interest, and fines on taxpayers deliberately concealing taxable income by using offshore accounts. This provision applies to taxpayers who have an offshore account and who have not signed a closing agreement in the IRS Offshore Voluntary Compliance Initiative (OVCI) or voluntarily disclosed participation in such arrangement to the IRS. This provision would become effective for taxpayers' open tax years on or after the date of enactment. The proposal is estimated to raise $5 million over five years.
Denial of Deduction for Certain Fines, Penalties, and Other Amounts. This provision clarifies that amounts paid or incurred whether by suit, agreement, or otherwise, to or at the direction of a government, in relation to a violation of any law or the governmental investigation or inquiry into the potential violation of law are not deductible for federal income tax purposes. The provision would be effective for amounts paid or incurred on or after the date of enactment unless paid under a binding order or agreement entered before that date. The proposal is estimated to raise $157 million over five years.
Deny Deduction for Punitive Damages. This provision eliminates the deduction for punitive damages that are paid or incurred by the taxpayer as a result of a judgment or in settlement of a claim. If the liability for punitive damages is covered by insurance, any such punitive damages paid by the insurer are included in gross income of the insured person, and the insurer is required to report such amounts to both the insured person and to the IRS. The proposal is effective for punitive damages that are paid or incurred on or after the date of enactment. The proposal is estimated to raise $159 million over five years.
Increase in Penalty for Bad Checks and Money Orders. For bad checks of less than $1,250, the penalty is raised to the lesser of $25 or the amount of the check. This is an increase from the current threshold of less than $750 and $15. For amounts of $1,250 or more, the penalty remains at 2 percent of the check amount. Proposal is estimated to raise $10 million over five years.
Inversions. Congress enacted section 7874 as part of the JOBS Act to stop U.S. corporations and partnerships from engaging in inversion transactions to escape future U.S. tax on their foreign earnings and gain the ability to reduce U.S. tax on their U.S. operations. Section 7874 applies to two types of inversion transactions that occurred after March 4, 2003. In the first type of transaction, a U.S. corporation becomes a subsidiary of a foreign-incorporated entity and the former shareholders of the U.S. corporation own 80 percent or more of the foreign-incorporated entity. These foreign-incorporated entities are treated as U.S. corporations for all U.S. income tax purposes. In the second type of transaction, former shareholders of the U.S. corporation own 60 percent or more, but less than 80 percent, of the foreign-incorporated entity. In these transactions, the foreign-incorporated entity is treated as foreign, but any applicable corporate-level "toll-charge" taxes are not offset by tax attributes such as net operating losses or foreign tax credits. Section 7874 also applies inversion transactions involving certain partnerships. A transaction otherwise meeting the definition of an inversion transaction is not so treated if, on or before March 4, 2003, the foreign-incorporated entity had acquired more than half of the properties held by the domestic corporation, or partnership trade or business, as the case may be. This provision would make several changes to the inversion regimes of section 7874. First, section 7874 would apply to transactions completed after March 20, 2002 (as opposed to March 4, 2003 under present law). Second, the provision would lower the present-law 60 percent ownership threshold for the second category of inversion transactions to 50 percent, and would increase the accuracy-related penalties and tighten the earnings-stripping rules of section 163(j) with respect to companies involved in this type of transaction. Third, except as provided in regulations, the provision would exclude from the inversions regimes transactions involving non-publicly traded U.S. corporations. The proposal is estimated to raise $937 million over five years.
Impose Mark to Market on Individuals Who Expatriate. This provision generally subjects certain U.S. citizens who relinquish their U.S. citizenship and certain long-term residents who terminate their U.S. residency to tax on the net unrealized gain in their property as if such property were sold for fair market value. Gain from the deemed sale is taken into account at the time without regard to other Tax Code provisions. Any loss from the deemed sale generally would be taken into account to the extent otherwise provided in the Tax Code. Any net gain on the deemed sale is recognized to the extent it exceeds $600,000 ($1.2 million in the case of married individuals filing a joint return, both of whom relinquish citizenship or terminate residency). This provision becomes effective for U.S. citizens who expatriate or long-term residents who terminate their residency on or after the date of enactment. The proposal is estimated to raise $286 million over five years.
Modify the Tax Treatment of Contingent Payment Convertible Debt Instruments. The provision creates a consistent "apples to apples" approach to value contingent convertible debt for purposes of computing original issue discount (OID). A "comparable rate" for a contingent convertible debt instrument would be based on a non-contingent, convertible debt instrument (and a non-convertible debt instrument, as the IRS now applies the law). The proposal is estimated to raise $221 million over five years.
Grant Treasury Regulatory Authority to Address Foreign Tax Credit Transactions. The provision authorizes the Secretary of the Treasury to promulgate regulations to address abusive foreign tax credit schemes that involve the inappropriate separation of foreign taxes from the related income. The provision becomes effective for transactions entered into after the date of enactment. The proposal is estimated to raise $6 million over five years.
Modification of Effective Dates of Leasing Provisions of the JOBS Act. This provision repeals an exceedingly generous grandfather rule permitting a leasing tax shelter abuse in the transportation sector called SILOs. SILO schemes allowed corporations to claim tax deductions for bridges, pipelines, and subways that are paid for with taxpayer dollars. Congress passed the JOBS Act last fall and outlawed SILOS for leases entered into after March 12, 2004. However, an exception was provided for property located in the United States subject to a lease with respect to which a formal application (1) was submitted for approval to the Federal Transit Administration after June 30, 2003, and before March 13, 2004, (2) is approved by the Federal Transit Administration before January 1, 2006, and (3) includes a description and fair market value of such property. The proposal would eliminate this exception. The proposal is estimated to raise $108 million over five years.
Application of Earnings-Stripping Rules to C Corporations Which are Partners. Present law provides rules to limit the ability of U.S. subsidiaries of foreign corporations to reduce U.S. tax on their U.S. source income through earnings-stripping transactions. The present-law earning-stripping provision does not apply to partnerships. Proposed Treasury regulations provide that a corporate partner's proportionate share of partnership liabilities is treated as debt of the corporation for purposes of applying the earnings-stripping limitation to the corporation's own interest payments. The proposal applies a rule attributing partnership debt to the corporate partners for this earnings-stripping test. The proposal is estimated to raise $121 million over five years.
Prohibit Deferral of Stock Option and Restricted Stock Gains. This provision prohibits an executive from deferring income tax beyond the date of exercise of stock options, or vesting of restricted stock. Specifically, it disallows contribution of the stock option or the stock to a deferred compensation plan to defer payment on the tax on the stock gains. This provision becomes effective for any exchange on or after the date of enactment. The proposal raises $3 million over five years.
Limit Employer Deduction for Certain Entertainment Expenses. The employer expense deduction for goods, services, and facilities provided to an employee is limited to the amount treated as compensation on the employer's tax return and as wages on the employee's tax return. In the case in which the recipient is not an employee, the deduction is also limited to the amount of the expenses includible in the gross income of the recipient. The proposal raises $20 million over five years.
Eliminate Double Deduction on Mining Exploration and Development Costs Under the AMT. Eliminates from the calculation of alternative minimum taxable income (AMTI) a double deduction for the same mining development and exploration costs. The proposal raises $163 million over five years.
Increase Age Limit Under Section 1(g). Increases the age of minors to which the kiddie tax provisions apply from 14 to 18. The proposal provides an exception for distributions for certain disability trusts and raises $776 million over five years.
Holding Period for Preferred Stock. The proposal increases the holding period requirement for treatment as qualified dividend income for dividends paid on preferred stock. Under the proposal, preferred stock must be held for more than 120 days during the 241-day period beginning 120 days before the ex-dividend date. The provision has a negligible revenue effect.


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Quentin Tarantino apologizes for blaming Roman Polanski's 13 year old rape victim
Quentin Tarantino said he didn't consider the feelings of the victim when he said 'she wanted to have it.'
Quentin Tarantino apologized Thursday to Roman Polanski rape victim Samantha Geimer for comments he made in a 2003 radio interview with Howard Stern.
In a statement to IndieWire, Tarantino called his comments about Geimer "cavalier" and said he was "ignorant and insensitive and, above all, incorrect." In the recently resurfaced interview with Stern, Tarantino said that Geimer "wanted to have it" and that she was "down to party."
"Fifteen years later, I realize how wrong I was," said Tarantino. "Ms. Geimer WAS raped by Roman Polanski. When Howard brought up Polanski, I incorrectly played devil's advocate in the debate for the sake of being provocative. I didn't take Ms. Geimer's feelings into consideration and for that I am truly sorry."
Polanski has been a fugitive since fleeing to France in 1978 while awaiting sentencing for unlawful sex with a minor. On Tuesday in an interview with the Daily News , Geimer said Tarantino "was wrong." ''I bet he knows it," said Geimer, now 54.
Tarantino earlier this week was much criticized over a dangerous car stunt on 2003's Kill Bill that injured actor Uma Thurman. Thurman discussed the incident in a column published Saturday by The New York Times, where she also made sexual misconduct allegations against Harvey Weinstein, the regular producer of Tarantino's films.
Thurman described Tarantino pressuring her to drive the car during the Kill Bill shoot in Mexico, and posted a video of the crash. Tarantino earlier this week disputed some of the details in the Times article, but acknowledged the car accident was "the biggest regret of my life."
On Monday, Thurman said on Instagram that Tarantino "was deeply regretful and remains remorseful about this sorry event." She directed her anger instead at producers of the film, including Weinstein, and confirmed that Tarantino gave her the footage of the crash.
"I am proud of him for doing the right thing and for his courage," said Thurman.
Follow @htshowbiz for more


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A Burgundian harvest: a special report from Burgundy
Chez Pim has a special treat today, and for a couple more days next week. We have another special guest blogger, this time a wine maker from Burgundy who will share some fun –and not so fun- experiences from the harvest this year.
Wine is something I am learning, and in my quest I am lucky to have many friends who are ever so generous with their expertise. One of those friends, Claude Kolm, of the Fine Wine Review, let me follow him to Burgundy last year on a tasting trip.
It was during that glorious trip to Burgundy that I met the dashing Jeremy Seysses, of the famous Domaine Dujac. Claude and I went to the domaine to taste wine with Jeremy, and were invited to stay for lunch afterwards. I was introduced to his father Jacques Seysses, the founder of the domaine and the one who made it famous, and his wonderful mother Rosalind who is in charge of the domaine's PR.
Rosalind is American. She went to Burgundy for an internship, and ended up falling in love with and marrying Jacques Seysses. Jeremy is their eldest son. How romantic is that story? Even sweeter –I'm such a sucker for wonderful love stories- is that Jeremy met his American wife in exactly the same way. His gorgeous wife Diana Snowden –herself from a California wine making family- went to Dujac as an intern, and the rest is family history. That would make Jeremy even more than half American, don't you think?
Though young, good looking, and a scion of a great wine making family, Jeremy is hardly a lightweight. He read Biology at Oxford –presided the fabled Oxford Wine Circle while there no less- and has a degree in Science de la Vigne from the University of Burgundy. He is also coming into his own as a capable winemaker, working at the family's property in Provence, Domane de Triennes, and collaborating closely with his father in all major decisions at Domaine Dujac. He's even making wines under his own label, Dujac Fils et Père.
Jeremy has generously agreed to share his experience with this year's harvest in Burgundy with us here on Chez Pim. I am very excited about this: what better way to learn to appreciate wine than learning from the ground up? Next time you drink a glass of Burgundy, you can experience through the taste the feel of the vineyards, the effect of the climate, the grapes, the soil, and everything that goes into making that delicious wine in your hand.
Happy drinking, and happy reading!
A Burgundian Harvest
Part I: September 19, 2006
by Jeremy Seysses
Things are busy in Burgundy! We are working hard to get everything in place so that harvest can take place in the best conditions possible. Some of this is up to us to do (hiring pickers, renting mini-buses to transport them, ordering barrels, etc.), but a great deal is completely out of our control, namely the weather. Following is a summary of the story so far. If you think talking about the weather is dull, you might want to skip out on the next few paragraphs...
Were any of you in Burgundy last winter? It was beautiful, with snow everywhere and it stayed white for a long time. When I say a long time, many here would argue that winter lasted until summer. Spring was a quick affair. A late bud-break and a lot of rain were it's defining features. Following bud-break, there usually follows a tense month during which every grower gets up during the night to check the outdoor temperature and even hardened atheists prey that it will not frost. If frost covers the tender new shoots, the rising sun will scorch them and the crop quality and yield can be seriously compromised. This year's rain had many drawbacks, but it did mean that the risk of frost was non-existent. We did have one big scare in late May, when the temperatures dropped very close to freezing and it actually snowed in the Jura and Vosges mountains on 1st June at altitudes as low as 800m. Freak weather is going to have to be re-defined as it seems to occur more and more regularly.
One extreme inevitably leading to another, the weather then moved straight into a beautiful and super warm month of June and an even hotter July. There was mad rush in the vineyards to keep up with the vines' growth. When there is enough water in the soil and the weather is warm and sunny, you can almost see them grow. I have measured shoots growing over 4 inches in a day! At that stage, we have to remove any unwanted shoots and trellis the remaining ones. Vines in Burgundy are planted densely, 1 meter by 1 meter. On a medium size estate like ours (about 15.5 hectares or 39 acres), this means we have 155,000 vines to prune, trellis, etc. and that we take care of throughout the years.
To summarize things briefly, it has been a summer of extremes, July being very hot and dry, pushing the vines to the limit of water stress. Irrigation is not permitted here and there are times when the roots really have to delve deep into the limestone to find moisture. Towards the end of July, the weather took a dramatic turn. We had a hail storm go through on 27th July. Hail can be truly devastating. This storm was less dramatic but still left plenty of damaged leaves and fruit. However, if this sort of thing is going to happen, the earlier the better. The grapes still hardly had any sugar and so rot did not take hold immediately. Cold and damp weather settled in as our beloved high-pressure anticyclone was on holiday in the Azores. Good weather finally returned a few days ago and we are being promised glorious sunshine and, more importantly, dryness for the days to come.
On Monday, I went for a walk around the vineyards to take stock and the miserable month of August was not without its consequences. Some of the berries burst because of the excess water and there is grey rot on a number of bunches. A strange thing is that you might find ten completely healthy bunches and then one which will be completely rotten. Easy to sort out at picking time, but perplexing.
Another effect of the regular rains of August is that the ground is covered with weeds. We don't use herbicides and just plough them up during the summer. Typically, the dry weather keeps them low until Fall, when they become highly desirable to prevent erosion. We don't really want to plough, because the tractor may damage grapes as it goes by. So we've taken to mowing.
Meanwhile, the rest of our team is busy in the cellar. We are bottling most of our 2005 white wines tomorrow. My wife Diana spent the day racking the wines from barrel into tank, filtering them and preparing them for bottling. Unfortunately, I completely failed to take an action shot so that you might see what's involved. I will do better during the picking. We will be reusing most of the freshly emptied barrels for the 2006 wines, adding a small percentage of new barrels and removing some of the oldest ones. Here's a picture of the barrels we just racked and rinsed as they dry.
tag(s):food|wine |Burgundy |Domaine Dujac |Burdundy harvest |wine making


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Now that the accessories in the bathroom are finally up I'm
starting to plan what home improvement tasks we'll be working on this upcoming
weekend. For me, I need to re-do all the
molding around the bathroom door because of the vanity problem I wrote about
previously. Nothing is ever easy! Now that the wood is replaced I need to
re-caulk and re-paint the whole thing.
A couple of years ago when I was at the International
Builders Show looking for new cool products to test at GHRI I saw this tape
that gave you perfect caulk lines. It
basically was tape that you put down over the joint, then remove the center
strip of tape. In that center strip is
where you put the caulk, smoothed it over, then remove the tape taking the
excess caulk with you. And voila....a
perfect caulk line! Unfortunately I
can't find my notebook from that trade show and can't remember what the tape
was called....and I could really use it this weekend when working on the
molding. It is so great that I get to go
to trade shows like this because not only do I find cool stuff for work...but I
find cool stuff for at home as well. But
since I can't find my notebook I guess I'm caulking the old fashioned way,
using my fingers and lots of wet papertowels.
Now to figure out what to have my husband work on....


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REYKJAVIK, Iceland – Icelanders who have fought back for five years since the country's spectacular financial collapse finally have something to smile about – their Cinderella national team can qualify for the World Cup.
If they make it later Tuesday, expect celebrations that last all night. That would make this North Atlantic island nation of just 320,000 people the smallest in terms of population ever to qualify for the world's soccer showcase.
To do so, they have to beat Croatia – playing on its home turf in Zagreb- or hold them to a draw in which Iceland scores at least one goal. A scoreless draw could lead to a penalty shootout.
Qualifying for the World Cup is an uphill battle, with Croatia rated far higher in FIFA's world rankings – 18th compared to Iceland's 46th place. But Icelanders truly believe a stout effort will bring them all the way to Brazil, host of the 2014 tournament.
'It's a big deal for any country to make it,' said Bjorn Ludviksson, who works at an aluminum factory in west Iceland. 'But, this would be the first time for Iceland, and the first time for such a small country.'
Win or lose, many Icelanders are thrilled to have made it so far.
'If they play their best in Croatia, we will be very proud,' said Ludviksson.
There's a message here: Never count Iceland out.
Just five years ago, Iceland was on the brink of bankruptcy after suffering the largest economic collapse in modern European history. Debts soared, businesses shuttered, unemployment skyrocketed and the Icelandic stock exchange fell by more than 90 percent.
Once hailed as Europe's banking darlings, Icelanders were faced with financial devastation. Shamed and angry, they took to the streets pounding pots and pans outside parliament, demanding accountability for the country's failed economy.
On Friday, they took to the streets for a very different reason after their team played a 0-0 draw against Croatia in the first of their two matches in the World Cup playoffs. The mood was electric – smiling revelers coated in flag face paint, beers in hand, with unbridled enthusiasm for the next game.
If Iceland qualifies for the World Cup, it would help the island nation shake the stigma of financial ruin and disruptive volcanoes.
'Qualifying would make them feel part of the world and have another story to tell foreigners,' said Garry Taylor, an Englishman who has lived in Reykjavik for four years. 'You would hear it for the next 20 years.'
The players are savoring the moment. Iceland's soccer players are national icons but because of the country's small size they're very accessible. In the offseason, it's common to see star players in coffeehouses or at concerts, out with their families or standing in line at a store.
'It's not often that Iceland has had the opportunity to get to the World Cup,' midfielder Gylfi Sigurdsson told the Icelandic news website Visir.is. 'Now we are just 90 minutes from it!'


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For Immediate Release, July 2, 2013
Contact: Michael Robinson, (575) 313-7017
Nearly 20,000 Acres of Additional Critical Habitat Proposed for Jaguars,
Some in Vicinity of Planned Massive Rosemont Copper Mine
TUCSON, Ariz.— An additional 19,905 acres of protected habitat proposed for jaguars in southern Arizona and New Mexico includes areas in Arizona's Santa Rita Mountains where a lone jaguar has been caught on camera several times in the past nine months. The modified U.S. Fish and Wildlife Service proposal, released Monday, would push to more than 850,000 the number of designated acres for jaguars, including areas in the vicinity of a planned open-pit copper mine. Under law, the protected "critical habitat" for the jaguar could not be harmed, which could rule out federal approval of the Rosemont Mine.
"The fact that a jaguar, one of the most charismatic big cats in the world, is living right outside Tucson should be a source of pride for us and a situation we want to preserve. It wouldn't make any sense to allow a foreign company to permanently destroy the habitat of our country's only known jaguar," said Michael Robinson of the Center for Biological Diversity. "It's important that the Fish and Wildlife Service take this step and protect the Santa Ritas and other mountain ranges that these animals need to recover in southern Arizona."
The desert and woodlands habitat on the eastern flank of the Santa Ritas provides an essential corridor for jaguar dispersal from Mexico into historic habitat in the United States and provides abundant deer and javelina as a food source. But the Rosemont Mine would blast a 1.5-square-mile open pit, then dump toxic mining waste directly onto national forest land.
Remote cameras have captured the lone, male jaguar's image repeatedly in the Coronado National Forest over the past nine months. Once the critical habitat is finalized, it will be illegal for the federal government to approve permits that would cause adverse modification of the species' habitat.
"If jaguars are to recover in the Southwest, at a minimum the areas that they themselves consider good habitat simply must be protected. Safeguarding this irreplaceable dispersal corridor could give this jaguar a chance to eventually start a family in Arizona," said Robinson.
The new federal proposal would designate a total of 858,137 acres (1,341 square miles) in Arizona and New Mexico as critical habitat for the jaguar. The acreage encompasses selected mountain ranges in southern Arizona but neglects important jaguar habitat further north.
Comments on the new proposal are due Aug. 9.
Jaguars are the world's third-largest cats, after tigers and lions, and the largest in the western hemisphere. They originally evolved in North America, later colonized Central and South America, and eventually were exterminated from the southern United States. Jaguars in the United States today are thought to emanate from Mexico, where their range has been shrinking as well.
Both the protection of the jaguar as an endangered species in 1997 and the proposal of critical habitat for it are due to lawsuits by the Center for Biological Diversity to enforce the Endangered Species Act; critical habitat is defined in the Act as the areas necessary for the conservation and recovery of endangered species.
The Center for Biological Diversity is a national, nonprofit conservation organization with more than 500,000 members and online activists dedicated to the protection of endangered species and wild places.
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Serve in Other Ways
Volunteer But Don't Build
Habitat for Humanity welcomes volunteers to serve in non-building activities.
Volunteers are invited to work in Habitat offices on short and long-term basis, to participate in major Habitat events and to serve in leadership roles such as being members of Habitat boards of directors.
Individuals who volunteer to take leadership roles in their local Habitat office are especially vital to success of Habitat for Humanity's work. Whether serving formally on a board of directors or informally in an advisory capacity or making introductions to high-level officials and would-be donors and supporters, each contribution creates new opportunities for Habitat to help families in need of simple, decent homes. Check your local Habitat office for opportunities or [email protected].
Students can learn how Habitat for Humanity operates and gain valuable work experience by interning at a Habitat office for a few days or even several months. Contact [email protected] for details of current opportunities.
Longer-term volunteers
Habitat for Humanity offers long-term opportunities in offices around the world. About the International Volunteer Program.
Non-build volunteers
Habitat "blitz builds" and special events bring large numbers of volunteers together to build complete homes in a few days and highlight the need to tackle substandard housing. The best known is the annual Jimmy & Rosalynn Carter Work Project. Such events require non-building volunteers to help out in such roles as manning welcome desks, to supervising meal arrangements to handling safety issues. Check your local Habitat office for opportunities.


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The Saturday market on Place Richelme is one of those places that causes you to pause, take a deep breath, and let out a long, slow sigh…. Voilà, it seems to say, This is Provence.
Since we live about an hour away from Aix, I'm almost ashamed to admit that this past weekend was the first time I've shopped at this beautiful market. I'm not sure what I was expecting to discover, since up to this point I've found that most Provençal markets stock mainly the same products: fruits & vegetables, herbs, flowers, some seafood, and of course, regional specialties.
This market is not very different, having many of the same regional products save a few local specialties like the calisson & navette (both types of "cookies" which are well-known in the area). The real appeal of a Saturday morning on Place Richelme is the location itself. It's gorgeous. Big, leafy trees provide just enough shade to keep shoppers cool, but still allow the bright sunshine to peep through. Although the square is small, it's constantly in movement with sellers, buyers, and café-goers all enjoying the lively, southern ambiance.
Place Richelme, Aix-en-Provence
Everyday; Saturday being the busiest (according to the Aix tourism site).
8:30am – 12pm (ish)
Special Interest:
Well, Aix itself! There are like a 101 things to do in this town, about half of which revolve around food, so a morning spent at this market could quite easily be topped off with lunch at a nearby restaurant. For local events, have a peek at the helpful Aix-en-Provence official tourism site.
And don't forget to check out the adjacent Saturday-morning flower market (on Place de l'Hôtel de Ville) which is worth a whole post all its own.


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When I saw the Catholic bishops had declared war on President-elect Obama at their semiannual meeting in Baltimore two weeks ago, my first reaction was pique: Gosh, guys, it isn't even parade day yet, and here you are, all dressed up and ready to rain on it.
Were they in spasm because Obama had won Catholics by nine points? (Nine! A landslide compared with the five by which my co-religionists had favored Bush in '04.) Peeved because even some of the most ardent pro-lifers had broken ranks? (In Colorado, where Denver Archbishop Charles J. Chaput called Obama "the most committed 'abortion rights' presidential candidate of either major party since the Roe v. Wade abortion decision in 1973," it was Catholic voters who turned the state from red to blue.) Obama and Biden won 63-36 in Pennsylvania's heavily Catholic Lackawanna County, home to Scranton Bishop Joseph Martino, who seemed beside himself over the pro-choice position taken by Vice President-elect Joe Biden, a Catholic: "I cannot have the vice president coming to Scranton and saying he learned his values there, when those values are utterly against those of the Catholic Church," Martino said in Baltimore.
In a speech at Catholic University, Cardinal Frank Stafford almost sounded like one of those people who thinks Obama is the Antichrist, referring to the president-elect as "apocalyptic." Stafford told his audience, "For the next few years, Gethsemane will not be marginal," comparing Christ's agony in the garden to the suffering of Catholics under Obama. "On Nov. 4, 2008," he added, "America suffered a cultural earthquake." Oy.
What in the world were these bishops talking about, claiming that religious freedom in America was under attack? Keep up the hysterics, boys, I thought as I scanned the latest story, and this will be birth control all over again: Your lips are moving but no one can hear you. And the most ludicrous line out of them, surely, was about how, under Obama, Catholic hospitals that provide obstetric and gynecological services might soon be forced to perform abortions or close their doors. Auxiliary Bishop Thomas Paprocki of Chicago warned of "devastating consequences" to the health care system, insisting Obama could force the closure of all Catholic hospitals in the country. That's a third of all hospitals, providing care in many neighborhoods that are not exactly otherwise overprovided for. It couldn't happen, could it?
You wouldn't think so. Only, I am increasingly convinced that it could. If the Freedom of Choice Act passes Congress, and that's a big if, Obama has promised to sign it the second it hits his desk. (Here he is at a Planned Parenthood Action Fund event in 2007, vowing, "The first thing I'd do as president is, is sign the Freedom of Choice Act. That's the first thing I'd do.") Though it's often referred to as a mere codification of Roe, FOCA, as currently drafted, actually goes well beyond that: According to the Senate sponsor of the bill, Barbara Boxer, in a statement on her Web site, FOCA would nullify all existing laws and regulations that limit abortion in any way, up to the time of fetal viability. Laws requiring parental notification and informed consent would be tossed out. While there is strenuous debate among legal experts on the matter, many believe the act would invalidate the freedom-of-conscience laws on the books in 46 states. These are the laws that allow Catholic hospitals and health providers that receive public funds through Medicaid and Medicare to opt out of performing abortions. Without public funds, these health centers couldn't stay open; if forced to do abortions, they would sooner close their doors. Even the prospect of selling the institutions to other providers wouldn't be an option, the bishops have said, because that would constitute "material cooperation with an intrinsic evil."
The bishops are not bluffing when they say they'd turn out the lights rather than comply. Nor is Auxiliary Bishop Robert Hermann of St. Louis exaggerating, I don't think, in vowing that "any one of us would consider it a privilege to die tomorrow—to die tomorrow—to bring about the end of abortion."
Whatever your view on the legality and morality of abortion, there is another important question to be considered here: Could we even begin to reform our already overburdened health care system without these Catholic institutions? I don't see how.
People on both sides of the abortion argument have told me that despite a clear pro-choice majority in Congress, it's not clear the Democrats have the votes to pass this particular bill. It hasn't been put forward in a serious way—with any real chance of passing—in 15 years, and many members have never cast a vote on it. Some of the newly elected Democrats are pro-life—backed by their party for seats that would otherwise have gone to pro-life Republicans—and others are in the center on the abortion issue, meaning that they favor keeping it legal but with some limits. There are also serious questions about whether FOCA as currently drafted exceeds congressional authority. But when Obama was campaigning on FOCA, he didn't say anything about wanting to change it.
And those who argue that FOCA poses no actual threat to Catholic hospitals are not so laid back when it comes to assessing the threat that conscience laws supposedly pose to clinics. Whenever I see conscience laws written about in—even in print, I have to sigh before saying this—the mainstream media, they are always framed as Italianate laws that would force unsuspecting abortionists to hire kooks who would then crow, "Ha! Gotcha, I'm a pro-lifer, so I'm going for coffee now. See ya on payday."
Even without the passage of FOCA, conscientious objectors are already feeling pressure to provide services they don't believe in. Sister Carol Keehan, a former hospital administrator who runs the Catholic Health Association, told the Times that "we have seen a variety of efforts to force Catholic and other health care providers to perform or refer for abortions and sterilizations." This is why the Bush administration is trying to rush through a new Health and Human Services regulation that the New York Times said would grant "sweeping new protections" to health care providers opposed to abortion on moral grounds.
If Bush's HHS does manage to push through the proposed changes before Tom Daschle takes over there, Obama has promised to rescind the new regulation. The president's supporters say it merely implements existing legal protections for conscientious objectors (much like abortion-rights supporters say FOCA only codifies Roe).
So where does all this leave us? On the one hand, I agree with Bishop Blase J. Cupich of Rapid City, S.D., who reminded his brother bishops in Baltimore to "keep in mind a prophecy of denunciation quickly wears thin, and it seems to me what we need is a prophecy of solidarity, with the community we serve and the nation that we live in."
And as I think I have made clear—here, here, here, and here—I have high hopes for President Obama, I was so looking forward to dancing at this party. Yet, although abortion was not a major issue in the race, the pro-life argument that he was the candidate most likely to decrease the need for—and number of—abortions did make it easier for many Catholics to cast their votes for him. I think we should hold him to that commitment now.
At the very moment when Obama and his party have won the trust of so many Catholics who favor at least some limits on abortion, I hope he does not prove them wrong. I hope he does not make a fool out of that nice Doug Kmiec, who led the pro-life charge on his behalf. I hope he does not spit on the rest of us—though I don't take him for the spitting sort—on his way in the door. I hope that his appointment of Ellen Moran, formerly of EMILY's List, as his communications director is followed by the appointment of some equally good Democrats who hold pro-life views. By supporting and signing the current version of FOCA, Obama would reignite the culture war he so deftly sidestepped throughout this campaign. This is a fight he just doesn't need at a moment when there is no shortage of other crises to manage.


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Walker requests SBA disaster declaration
MADISON – Gov. Scott Walker is asking for a disaster declaration for Grant County due to storm and tornado damage from last month.
Walker on Wednesday made the request to the U.S. Small Business Administration. If granted, low interest loans would be available to businesses and individuals affected by the storms.
In addition to Grant County, the contiguous counties of Crawford, Iowa, Lafayette, and Richland would also be eligible.
Damage came from a series of storms that hit the area on June 16. Walker's office said the SBA did an initial damage assessment and determined that more than 25 homes and businesses sustained significant damage and uninsured losses in excess of 40 percent in Grant County.
Walker's office says the damage was not enough to seek a Federal Emergency Management Agency declaration.


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By Michele Foley for POPSUGAR Fitness
Through interviews and Twitter, we asked the top celebrity trainers one question: are there any food items you won't eat and tell clients to avoid, too? What we ended up with was a wide variety of answers, and while many of these off-limit foods seemed to make everyone's list, there were a few answers that surprised us. Keep reading to see which foods celebrity trainers like Harley Pasternak, Jackie Warner, and Tara Stiles keep out of their kitchen.
Tara Stiles: Alcohol
If you want to erase a few years from your face, then stop with the fancy cocktails, says yogini Tara Stiles: "No one wants to hear this one, but if you want your body to operate optimally and look fantastic—and younger—avoid alcohol." If Tara's client, Brooklyn Decker, is taking this advice, then it's clearly working! When it comes to weight loss, giving up alcohol is a must for Tim Rich, personal trainer with Crunch gym. Rich says alcohol is nothing but "empty calories" and suggests that those looking to lose a few pounds ditch drinking for 21 days; after that, limit drinks to a few per week. Rich says he only drinks "a few beers a month."
More From Women's Health
Harley Pasternak: Grapes and Bananas
Two foods noticeably missing from celeb trainer Harley Pasternak's 5-Factor Diet are grapes and bananas. Harley, who counts Katy Perry and Lady Gaga as clients, says, "No one is going to live a shorter life if they have bananas or grapes." Still, he recommends that his clients choose healthier fruits. "I tell my clients to stick to fruits that either have edible skin, edible seeds, or citrus—bananas do not have edible skin, nor do they have edible seeds really, nor are they citrus. Most of the fiber and nutrients that are in a fruit are in a fruit's skin. A banana is just the densest piece of fruit that you can put in your body, and since it doesn't have much fiber, it won't keep you full." As for grapes? "Grapes have a special sugar in them called dextrose, which is the highest glycemic sugar that you can possibly put in your body."
Jeanette Jenkins, Jackie Warner, and Valerie Waters: Processed Foods, Especially Refined Carbs
This was a big one for celebrity trainers Jeanette Jenkins, Jackie Warner, and Valerie Waters. Waters, who has worked with Jessica Biel, sticks to the mantra, "If a food item has ingredients you don't recognize or can't pronounce, you probably shouldn't eat it." Warner says that "everyone has to understand that bread, crackers, croutons, things like that, that's sugar. As soon as it's in your system, it processes straight to sugar, then straight to fat." Jenkins, trainer to Kelly Rowland, steers clear of processed foods because they "create inflammation in the body and increase the risk of disease."
John Damon: All Soda, Even Diet
YogaTone trainer Andrea Cirignano; Stephania Greco, a personal trainer and group fitness instructor with 24 Hour Fitness; and celebrity trainer John Damon, who works with Whitney Port and Kristin Cavallari, say that everyone should eliminate soda from their diets—this includes diet soda, too. For Damon, soda just doesn't make sense: "It has no redeeming qualities." (We couldn't agree more.) Drinking soda has been linked to several health issues like dental decay, bone loss, and hypertension. It's also loaded with sugar—not a good thing for any healthy diet. Diet soda doesn't fare much better: Studies link the consumption of diet soda to both weight gain and an increased stroke risk.
…Click HERE to see four more foods celebrity trainers don't eat (including one classic health food!) from POPSUGAR Fitness.
More From POPSUGAR Fitness:
6 Easy Ways to Detox Every Day
A Celebrity Trainer Shares a Tip That Helped Her Lose 30 Pounds
Eat in These 3 Places to Lose Weight Faster


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For the 2012 holiday season, I decided to do a video on the window displays and decoration for which Paris is so well know. Rather than the city lights like last year, I've opted for the famous Printemps fenêtres and the lovely festivities of local shop keepers to try to give you a sense of the holiday ambiance around the city.
I wish you all a wonderfully happy holiday season, and will have much more of Paris for you in 2013!
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Here in Maine, rhubarb is the one of the first things that is harvested from the garden in the spring. It can be harvested at about the same time as strawberries can be picked, making strawberry rhubarb desserts very popular here.
We were blessed to be given a lot of rhubarb stalks this year as well as some roots that my father-in-law gave us when he divided his plants. I am looking forward to cutting rhubarb from my garden next spring!
Since rhubarb is very tart, recipes often use a lot of sugar to counter the tartness. As I was looking for ways to use the rhubarb, I stumbled on chia seed jam recipes that used natural sweeteners and chia seeds as a thickener. In this recipe, I used honey, but maple syrup or other sweeteners would also work well. Instead of the traditional strawberry and rhubarb pairing, I used frozen blueberries that we picked last August. The result was a delicious and healthier jam!
Blueberry Rhubarb Chia Seed Jam
1 cup rhubarb
3 cups blueberries
3 tbs. honey
3 tbs. water*
1 1/2 tbs. lemon juice or juice of 1/2 a lemon
2 tbs. chia seeds
1. Peel rhubarb and slice thin. Mix rhubarb, blueberries, honey, water, and lemon juice in a sauce pan and bring to a boil.
2. Reduce heat and simmer mixture until rhubarb is soft and starts to break up, about 15 minutes.
3. Reduce heat to low and remove pan from heat. Stir in chia seeds and cook and stir on low for 5 minutes. Jam should have a gel-like consistency and will continue to thicken as it cools.
4. Cool completely and refrigerate for up to 3 weeks.
*Omit the water if using frozen fruit.


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A dangerous pass made by a semi truck driver has resulted in the driver's termination.
At approximately 9:10 a.m. on Saturday, Aug. 10, dash cam footage captured a semi trailer as it passed another semi by crossing over the double yellow line separating oncoming traffic. Both trucks were headed eastbound on Highway 1 just outside of Salmon Arm.
At the start of the video, a yellow merge left sign can be seen on the right hand side of the road, indicating the two eastbound lanes will soon become one.
A few seconds later as the highway narrows to a single eastbound lane, a semi is captured on video passing the dashcam-equipped truck on the left hand side, going at least halfway over the double yellow line.
The semi that made the illegal pass is owned by the Richmond-based Stryder Motorfreight, the company stated in a tweet the next afternoon that the matter had been dealt with.
"We have identified the driver in the video and taken him out of service – he will never drive for us again," Stryder Motorfreight's tweet read.
Thank you for bringing this to our attention Graham, we have identified the driver in the video and taken him out of service – he will never drive for us again. We apologize to everyone affected by this misconduct as it is not reflective of our company's values or safety policy.
— Stryder Canada/USA (@StryderCanada) August 13, 2019
The incident also caught the attention of DriveSmartBC and BC Transportation. The ministry, in reply to the Twitter thread, wrote that the video will be sent to the British Columbia Commercial Vehicle Safety and Enforcement agency for follow-up.
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