Famous

People

Activists

Katherine

Dunham

Biography

Katherine

Dunham

was

an

American

dancer

and

choreographer

credited

to

have

brought

the

influence

of

Africa

and

the

Caribbean

into

American

dance

This

biography

provides

information

about

her

childhood

life

achievements

works

timeline

Quick

Facts

Birthday

June

Nationality

American

Famous

African

American

Dancers

Writers

Sun

Sign

Cancer

Died

At

Age

Also

Known

As

La

Grande

Katherine

Katterine

Dunham

Katherine

Mary

Dunham

Katherine

the

Great

Born

in

Glen

Ellyn

Famous

as

Dancer

Choreographer

Social

Activist

Author

Family

SpouseEx

John

Pratt

Jordis

McCoo

father

Albert

Millard

Dunham

mother

Fanny

June

Dunham

siblings

Albert

Dunham

children

MarieChristine

Pratt

Died

on

May

place

of

death

New

York

City

City

States

Provinces

Districts

Illinois

FounderCoFounder

Performing

Arts

Training

Center

Katherine

Dunham

Company

More

Facts

Katherine

Dunham

Bio

As

PDF

Recommended

For

You

Jamie

Lee

Curtis

John

Krasinski

Stephen

King

Jennifer

Esposito

Quentin

Tarantino

Woody

Allen

Katherine

Dunham

an

American

dancer

and

choreographer

was

a

trendsetter

in

AfricanAmerican

modern

dance

She

performed

a

confluence

of

both

the

cultures

and

combined

classical

American

ballet

with

African

rhythms

to

create

an

exciting

new

dance

style

After

losing

her

mother

at

a

young

age

and

going

through

a

series

of

challenges

in

her

personal

life

she

finally

found

freedom

in

college

With

a

keen

interest

in

dance

and

literature

from

an

early

age

she

delightfully

accepted

the

fellowship

to

study

the

dances

of

the

Caribbean

Islands

where

she

spent

months

Upon

her

return

she

completed

her

graduation

and

Recommended

Lists

Choreographers

Contemporary

Dancers

Childhood

Early

Life

She

was

born

on

June

in

Glen

Ellyn

Illinois

a

small

suburb

of

Chicago

to

Albert

Millard

Dunham

a

tailor

and

dry

cleaner

and

his

wife

Fanny

June

Dunham

Her

father

was

of

black

ancestry

a

descendant

of

slaves

from

West

Africa

and

Madagascar

while

her

mother

belonged

to

mixed

FrenchCanadian

and

Native

American

origin

Her

mother

was

years

older

than

her

father

She

was

the

second

child

from

her

mothers

second

marriage

She

had

one

elder

brother

Albert

Jr

and

three

half

siblings

Louise

Henry

and

Fanny

June

Weir

Her

mother

died

following

a

long

illness

when

Katherine

was

three

years

old

After

her

mothers

death

she

and

her

brother

were

sent

to

live

with

her

fathers

sister

Lulu

Dunham

in

Chicago

Later

due

to

Lulus

financial

instability

the

childrens

custody

was

granted

to

the

family

of

her

halfsister

Fanny

June

Weir

When

she

was

five

her

father

remarried

Annette

Poindexter

a

schoolteacher

and

the

children

came

to

live

with

them

She

loved

her

stepmother

and

the

family

used

to

run

a

dry

cleaning

business

Some

years

later

when

Annette

left

her

father

because

of

his

abusive

behavior

she

decided

to

live

with

her

She

received

her

early

education

from

Joliet

Junior

College

Illinois

and

later

enrolled

at

the

University

of

Chicago

In

she

received

a

travel

fellowship

to

conduct

ethnographic

study

of

the

dance

forms

of

the

Caribbean

She

carried

out

extensive

research

by

traveling

for

about

months

to

different

parts

of

Caribbean

She

eventually

earned

her

bachelors

degree

in

philosophy

from

the

University

of

Chicago

But

rather

than

continuing

as

a

researcher

she

decided

to

pursue

a

career

in

dancing

and

choreography

Recommended

Lists

American

Women

University

Of

Chicago

Women

Writers

Female

Dancers

Career

In

she

formed

The

Dunham

Dance

Company

an

allblack

dance

troupe

and

developed

an

entirely

new

dance

form

the

Dunham

technique

It

was

a

mixture

of

the

ethnic

dances

of

the

Caribbean

with

classical

American

ballet

and

theatrical

effects

Her

dance

group

performed

in

many

Broadway

musicals

and

she

also

choreographed

and

appeared

in

many

ballets

stage

shows

and

films

including

the

movies

Pardon

My

Sarong

and

Stormy

Weather

In

she

opened

the

Katherine

Dunham

School

of

Dance

and

Theatre

in

New

York

City

The

curriculum

included

courses

in

dance

drama

performing

arts

applied

skills

humanities

cultural

studies

and

Caribbean

research

In

she

faced

racism

when

her

troops

were

refused

rooms

in

a

first

class

hotel

in

Brazil

She

publicized

the

incident

which

resulted

in

the

introduction

of

the

Afonso

Arinos

Law

that

made

racial

discrimination

in

public

places

a

felony

in

Brazil

She

also

wrote

some

books

such

as

A

Touch

of

Innocence

Memoirs

of

Childhood

Island

Possessed

and

Kasamance

A

Fantasy

Throughout

her

career

she

occasionally

published

articles

about

her

anthropological

research

In

at

the

age

of

she

risked

her

life

and

went

on

a

hunger

strike

to

protest

the

discrimination

of

US

government

against

Haitian

boatpeople

Recommended

Lists

Women

Activists

American

Writers

American

Dancers

American

Activists

Awards

Achievements

In

she

was

awarded

the

Heritage

Award

by

the

National

Dance

Association

In

she

was

conferred

the

Albert

Schweitzer

Music

Award

for

a

lifes

work

dedicated

to

music

and

devoted

to

humanity

In

she

was

honored

with

the

Kennedy

Center

Honors

one

of

the

highest

artistic

awards

in

the

United

States

In

she

received

the

Distinguished

Service

Award

from

the

American

Anthropological

Association

In

she

was

presented

the

Samuel

H

Scripps

American

Dance

Festival

Award

In

she

became

the

recipient

of

a

National

Medal

of

Arts

In

she

was

titled

one

of

the

first

one

hundred

of

Americas

Irreplaceable

Dance

Treasures

by

the

Dance

Heritage

Coalition

In

she

received

the

Outstanding

Leadership

in

Dance

Research

award

from

the

Congress

on

Research

in

Dance

Recommended

Lists

Female

Choreographers

American

Female

Writers

American

Choreographers

American

Women

Activists

Personal

Life

Legacy

In

he

married

Jordis

McCoo

a

black

postal

worker

but

they

gradually

drifted

apart

due

to

different

interests

and

got

divorced

in

In

she

married

John

Thomas

Pratt

a

white

Canadian

who

had

been

her

artistic

collaborator

since

Because

of

difference

in

their

races

they

had

a

commitment

ceremony

in

Mexico

where

interracial

relationships

were

less

controversial

than

in

the

United

States

Later

they

faced

some

trouble

as

it

was

not

recognized

as

a

legal

marriage

in

the

United

States

Therefore

they

legally

married

in

a

quiet

ceremony

in

Las

Vegas

in

The

couple

had

no

children

of

their

own

But

they

officially

adopted

a

old

girl

they

had

found

as

an

infant

in

a

Roman

Catholic

convent

nursery

in

France

The

name

of

their

foster

daughter

is

MarieChristine

Dunham

Pratt

On

May

she

died

peacefully

in

her

sleep

from

natural

causes

in

New

York

City

at

the

age

of

Recommended

Lists

Female

Contemporary

Dancers

American

Contemporary

Dancers

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Women

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katherine dunham
american dancer
choreographer


Fantasy Football Week 7 Waiver Wire QB Streamers Get the full Waiver Wire breakdown on Episode 624 of The Fantasy Footballers Podcast Week 7 Waivers QB Streamers Players may be listed below due to the Week 6 Studs Duds performances as well as Week 6 Injuries Here are the main players discussed on todays show Editors Note Jump to the Week 7 Waivers segment on YouTube WR Main Waiver Wire Pickups NYJ Jermaine Kearse 1 owned R obby Anderson 55 owned Terrelle Pryor 2 owned vs MIN High ankle sprain for Quincy Enunwa Terrelle Pryor may be dealing with a groin injury Kearse could see a big uptick in targets Robby Anderson could also be a beneficiary We know he has big play ability ARI Christian Kirk 14 owned vs DEN It seems Kirk has become the best Cardinals WR to own for fantasy football TB Chris Godwin 44 owned vs CLE LAC Tyrell Williams 9 owned vs TEN London Featured in Fantasy Football Film Study Week 7 Waiver Wire CHI Taylor Gabriel 22 owned vs NE One of Jasons favorite WR adds for the week CLE Antonio Callaway 22 owned TB LAR Josh Reynolds 1 ownedSF With Cooper Kupp out for at least a week Reynolds should see some playing time on the amazing Rams offense MIA Albert Wilson 10 owned vs DET Hard to trust anyone on the Dolphins but Wilson has shown big play ability RB Probably Owned but worth checking PHI Corey Clement 59 owned vs CAR PHI Wendell Smallwood 60 owned vs CAR MIN Latavius Murray 49 owned NYJ Main Waiver Wire Pickups ATL Ito Smith 9 owned vs NYG Moved to the top of this list once Devonta Freeman was placed on IR Of course that happened right after we recorded the podcast IND Marlon Mack 26 owned vs BUF HOU DOnta Foreman 24 owned JAX Hes a stash as he could take over as the main back for the Texans However returning from injury hes unlikely to return in Week 7 MIA Frank Gore 10 owned vs DET He is infinite he is Gore Not exciting but he topped 100 yards rushing last week TB Peyton Barber 33 owned vs CLE As soon as we were ready for Ronald Jones to get a real shot Barber had 16 touches in Week 6 while playing on 621 of snaps SF Raheem Mostert 0 owned vs LAR It was a surprise that Matt Breida was active due to him being called Doubtful midweek It was also a surprise when Raheem Mostert had 12 carries for 87 yards while Alfred Morris saw a single snap Factor in that Matt Breida has left multiple games due to injury Mosert could have opportunity going forward TE Probably Owned but worth checking NYG Evan Engram 72 owned ATL ATL Austin Hooper 67 owned vs NYG Main Waiver Wire Pickups CIN CJ Uzomah 33 owned KC TB OJ Howard 54 owned vs CLE PIT Vance McDonald 50 owned BYE Because hes on Bye in Week 7 he may get dropped and would be a solid TE for future weeks Check out the Week 6 Team DEF Recap with recommendations for Week 7 QB Streamers Andy BAL Joe Flacco 27 owned vs NO Jason CHI Mitch Trubisky 29 owned vs NE Mike NYG Eli Manning 22 owned ATL

B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O


Taxation and reporting of qualified settlement funds LinkPage Citation EXECUTIVE SUMMARY Qualified settlement funds which are generally established to administer a litigation judgment or settlement to a class of plaintiffs are subject to a myriad of income tax paying reporting and withholding requirements Final regulations appear to explain how the fund administrator is to discharge such obligations but leave some unanswered questions This article analyzes and illustrates the operation of Sec 468B and the regulations and tackles some of the thornier administrative issues One of the duties arising from class action litigation is the administration of the courtcontrolled settlement fund created as part of an attendant judgment or settlement In addition to the responsibility for validating claims submitted by class members and disbursing settlement funds to the class the settlement fund administrator SFA must also be concerned with Federal and state tax paying and reporting requirements The Tax Reform Act of 1986 TRA 86 expanded the complexity of settlement fund administration by imposing for the first time an income tax on fund earnings and a requirement that the SFA file an annual income Background Historically a courtcontrolled class action settlement fund was not subject to tax at the fund level1 rather individual claimants were subject to income tax on their respective distributive shares of fund earnings when such earnings were paid to them2 TRA 86 added Sec 468B Special Rules for Designated Settlement Funds effective generally for settlement funds established after July 18 19843 The thrust of Sec 468B from an SFAs viewpoint is to require the fund to file an annual income tax return reporting the funds earnings and paying any tax due As initially enacted Sec 468B appeared to affect only designated settlement funds DSFs Under Sec 468Bd2 a DSF in addition to other requirements is a settlement fund established by a defendant who elects to be governed by Sec 468B The treatment of a settlement fund in the absence of Congress clarified the taxation of settlement funds in the Technical and Miscellaneous Revenue Act of 1988 TAMRA which incorporated into the Code a provision taxing income earned on such funds Although this specific provision had been included in TRA 86 it was omitted from the Code TAMRA Section 1810f5A added Sec 468Bg which clarified Congresss intent to subject a settlement fund to current taxation regardless of whether a DSF election was made Nothing in any provision of law shall be construed as providing that an escrow account settlement fund or similar fund is not subject to current income tax The Secretary shall prescribe regulations providing for the taxation of any such account or fund whether as a grantor trust or otherwise Sec 468B g effective for funds established after Aug 16 1986 grants the Treasury Secretary broad administrative power to devise a scheme of taxation for settlement funds Although beyond the scope of this article Sec 468B g also applies to escrow accounts Pursuant to that authority in early 1992 the IRS issued proposed regulations4 under Sec 468B Final regulations5 were issued in late 1992 and subject to certain transition rules in Regs Sec 1468B5 b were generally effective Jan 1 1993 The final regulations mandate similar tax treatment for all settlement funds regardless of whether a DSF election is made accordingly Regs Secs 1468B1 through 5 govern the treatment of all settlement funds meeting the regulations criteria Classification The regulations create a taxable entity called a qualified settlement fund QSF Regs Sec 1468B1 c defines a QSF as a fund that meets the following criteria 1 Is established pursuant to an order of or is approved by a governmental authority and is subject to its continuing jurisdiction Governmental authority is defined by Regs Sec 1468B1 c 1 as the US any state territory possession or political subdivision thereof or any agency or instrumentality including a court of law of any of the foregoing6 An order or approval under Regs Sec 1468B1 e 1 occurs when the governmental authority issues its initial or preliminary approval of the fund even if such order is subject to review or revision 2 Is established to resolve or satisfy one or more claims contested or uncontested that have resulted or may result from an event or related series of events that has occurred and has given rise to at least one claim asserting liability Under the Comprehensive Environmental Response Compensation and Liability Act of 1980 CERCLA Arising out of a tort breach of contract or violation of law Designated by the IRS in a revenue ruling or procedure Under Regs Sec 1468B1 g QSFs can not be used to resolve or satisfy claims arising from An obligation for provision of services or property unless such obligation is extinguished by a transfer or transfers to the fund Regs Sec 1468B1 f 2 provides an exception for CERCLA obligations A workers compensation act An obligation to refund the purchase price of or to repair or replace products regularly sold in the ordinary course of the transferors trade or business A selfinsured health plan An obligation to make payments to general trade creditors or debt holders pursuant to a Title 11 or similar case or a workout A liability designated by the IRS in a revenue ruling or procedure 3 Is a trust under applicable state law or its assets are physically segregated from other assets of the transferor and related persons Under Regs Sec 1468B1 d a transferor is a person who transfers or on behalf of whom an insurer or other person transfers money or property to a QSF to resolve or satisfy qualified claims generally the defendant or defendants insurer Cash held by a transferor in a separate bank account satisfies the segregation requirement Although there would not be a trust such an arrangement meets the physical segregation requirement of Regs Sec 1468B1 h According to Regs Sec 1468B1 j if a fund account or trust established to resolve or satisfy claims does not meet the criteria described in 12 and 3 above the funds assets are treated as owned by the transferor and the earnings thereon are taxable to him Example 17 On June 1 1996 corporation Y establishes a fund to resolve certain securities law claims On that date Y transfers 10000000 to a segregated account On Dec 1 1996 a Federal district court approves the fund Y is treated as the owner of the 10000000 and is taxed on any income earned on such funds from June 1 through Nov 30 1996 The fund is a QSF beginning on Dec 1 1996 The final regulations do not provide guidance for settlement funds that are not QSFs eg a fund established to extinguish a workers compensation liability Regs Sec 1468B1 j 1 characterizes a settlement fund that is awaiting governmental approval but that otherwise meets QSF requirements as a grantor trust Income earned by all other nonQSFs is taxable currently under Sec 468B g but the applicable method of taxation is uncertain Regs Sec 1468B1 j 2 provides that when a fund account or trust meets criteria 2 and 3 above but not 1 ie has not yet obtained approval but meets the asset segregation or trust test and requisite purpose test the transferor and SFA may jointly make a relationback election to allow the fund to be treated as a QSF on the later of 1 the date the requisite purpose and asset segregation or trust tests have been met or 2 January 1 of the calendar year in which requirements 12 and 3 are met Example 28 On Sept 1 1996 corporation X whose tax year ends on October 31 enters into a settlement agreement with a plaintiff class for asserted tort liabilities Under the agreement X makes two 50000000 payments into a segregated fund one on Sept 1 1996 and one on Oct 1 1996 to resolve or satisfy the liabilities A Federal district court approves the settlement agreement on Nov 1 1996 The SFA and X elect to treat the fund as a QSF prior to governmental approval under the relationback rule The SFA must attach the election statement signed by each transferor and the SFA to the funds timely filed income tax return including extensions for calendar year 1996 and X must attach the election to its original or amended income tax return for its tax year ending Oct 31 1996 Pursuant to the relationback election the fund is a QSF on Sept 1 1996 thus X can take a 100000000 tax deduction on its return for tax year ending Oct 31 1996 assuming that the payment is otherwise deductible Example 3 The facts are the same as in Example 2 except that the court approves the settlement on May 1 1997 Pursuant to the election the fund is a QSF on Jan 1 1997 In addition X is treated as transferring to the QSF on Jan 1 1997 all amounts held in the fund thus the earnings from investment of the settlement funds for the period Sept 1 1996 through Dec 31 1996 are taxable to X because the trust was a grantor trust during that period The relationback election statement must be attached to the timely filed income tax return or amended return of each transferor for the applicable year The election statement must include The legend sections1468B1 RelationBack Election at the top of the first page Each transferors name address and taxpayer identification number TIN The QSFs name address and employer identification number EIN The date the QSF is treated as coming into existence A schedule describing each asset treated as transferred to the QSF on the date the QSF is treated as coming into existence if the schedule does not identify the amount of cash or property transferred by a particular transferor each transferors return must include such information Income Tax Filing Requirements A QSF is required to file an annual income tax return using Form 1120SF US Income Tax Return for Settlement Funds Under Section 468B Regs Sec 1468B2 j requires the QSF to use the calendar year as its tax year and the accrual method of accounting Regs Sec 1468B2 1 specifies that a QSF is treated as a corporation for procedure and administration purposes accordingly under Regs Sec 1468B2 k 3 its income tax return must be filed by March 15 of the year following the close of the QSFs tax year unless an extension is granted A QSF must The SFA is the person with responsibility for income tax compliance measures According to Regs Sec 1468B2 k 3 the SFA is in order of priority 1 The person designated or approved by the governmental authority that ordered or approved the fund 2 The person designated in the escrow agreement settlement agreement or other similar agreement governing the fund 3 The escrow agent custodian or other person in possession or control of the funds assets 4 The transferor or if there are multiple transferors all the transferors unless an agreement signed by all the transferors designates a single transferor as SFA Regs Sec 1468B2 k 4 states that a QSF must obtain its own EIN it may not use the EIN or TIN of a transferor or plaintiff counsel Tax payments must be deposited in a bank that is a Federal depository using Form 8109 Federal Tax Deposit Coupon and estimated taxes must be paid quarterly Regs Sec 1468B2 k 5 and 6 provide that a QSF is subject to penalty for failure to deposit taxes quarterly and is subject to penalties and interest for failure to file tax returns andor pay its taxes timely The tax liability of a QSF is determined under Regs Sec 1468B2a by applying the maximum trust tax rate 396 for 1996 to the QSFs modified gross income for the tax year The tax imposed is in lieu of any other taxes to the QSF on its income thus under Regs Sec 1468B2 g and h a QSF is not subject to the alternative minimum tax and can not take advantage of the Sec 1 h maximum capital gains rate Modified gross income is defined by Regs Sec 1468B2 b as gross income less allowable deductions For this purpose gross Example 49 On June 30 1996 a Federal district court approves the settlement of a suit under which corporation Z must transfer 10833000 to a QSF on Aug 1 1996 This amount includes 10000000 of damages and 833000 of interest calculated at 10 annually from Oct 1 1994 to Aug 1 1996 The 833000 of interest is not a payment to the QSF in compensation for a late or delayed transfer to the fund because the payment of 10833000 to the fund is not due until Aug 1 1996 thus the receipt of the 833000 by the settlement fund is Example 510 The facts are the same as in Example 4 except that the settlement agreement also provides for interest to accrue at 12 annually on any amount not transferred to the QSF on Aug 1 1996 and the only transfer Z makes to the fund is 11374650 on Jan 1 1997 The additional payment of 541650 11374650 paid on Jan 1 1997 10833000 due on Aug 1 1996 is a payment to the QSF in compensation for a late or delayed transfer to the fund therefore it is includible in the QSFs gross income Regs Sec 1468B2f provides that gross income also includes gain from the sale or distribution of property A QSF must treat a distribution of property as a sale or exchange In computing gain or loss the amount realized by the QSF is the fair market value FMV of the property on the date of distribution Under Regs Sec 1468B2e a QSFs initial basis in property it receives from a transferor is the FMV of that property on the date of transfer to the fund Example 6 On June 1 1996 defendant B corporation transfers to a QSF 3000000 of B stock in settlement of claims against it On Aug 4 1996 the QSF sells the stock for 4000000 and distributes the proceeds to class members The QSF must report the 1000000 gain as taxable income on its 1996 return The result would be the same if the SFA chose to distribute the stock directly to the class members rather than to sell it and distribute the cash Regs Sec 1468B2b 2 through 4 allow a QSF a deduction for administrative costs and other incidental expenses including costs of notifying claimants and processing claims state and local income taxes legal accounting and actuarial fees related to QSF operation losses sustained in connection with a sale exchange or worthlessness of property held by a QSF and net operating losses Regs Sec 1468B2b 2 and d provide that a QSF is not allowed a deduction for distributions to claimants including lead plaintiff awards payments on behalf of claimants attorneys fees and costs awarded for obtaining settlement or judgment on the classs behalf or for distribution or return of assets to the transferor State Taxes The separate entity tax system created by Sec 468B generates potential state tax issues The situs of a QSF can be the state in which the trust is administered or the location of the court that retains jurisdiction over the QSF More than one state could make a jurisdictional claim to a QSF when the SFA and the governmental authority are located in separate states and the states use different rules for determining situs ie one state uses the location of the SFA while another uses the location of the governmental authority Having determined the QSFs domicile the SFA must ascertain the particular states tax rules for QSFs Most states impose tax paying and reporting responsibility on QSFs regardless of whether the fund is a trust QSF or corporation Many states such as California and Hawaii conform to the Federal tax rules for QSFs11 although the tax rate is significantly lower Other states such as New York and Connecticut do not subject a QSF to tax12 while some states such as Virginia and Indiana13 tax QSFs as corporations When possible an SFA should determine if it is advantageous to adopt situs in a state that does not tax QSFs or establish situs in a state with favorable tax rates Regardless of the situs the SFA should carefully review a particular states rules in this regard Reporting and Withholding Requirements One of the more difficult matters the SFA must resolve is that of information reporting and withholding on fund distributions The broad authority ceded to the Treasury by Congress in determining taxation of funds subject to Sec 468B has resulted in regulations that give the SFA power to make such determinations These determinations are not easily resolved principally due to the SFAs lack of information as to the income tax effect of payments made by the fund Determining Required Filings Under Regs Sec 1468B21 2 the QSF must fulfill reporting and withholding obligations on distributions and payments from the fund whether to transferors or claimants if one or more of the transferors would have been required to make such returns or withhold tax had the transferor made distributions directly to claimants Thus the SFA must determine whether information reporting or withholding is required based on the facts and circumstances at the transferor level This issue proved contentious during the public hearings on the QSF proposed regulations14 Commentators pointed out that the SFA may lack sufficient information to make these determinations A suggested alternative was to require gross proceeds reporting on distributions Presumably this would have taken the form of a specially designed information report that would merely reflect that such a distribution took place without determining the income tax effects relieving the SFA of the obligation to determine the nature of distributions and the information reports required Treasury determined that the regulations did not impose a greater burden on funds with respect to reporting and withholding than existed prior to the enactment of Sec 468B and believes that SFAs generally have the ability to require transferors to provide information necessary to make reporting and withholding determinations Minor revisions were made in the final regulations to address SFA concerns For example Regs Sec 1468B21 2 ii A requires reporting if one or more of the transferors would have been required to report distributions This relieves the SFA of making reporting determinations if some but not all of the For reporting purposes Regs Sec 1468B2 1 2 ii B and C deem the QSF to have made distributions in the course of a trade or business Thus the requirement of Secs 6041 a and 6041A to report payments made by persons engaged in a trade or business are applicable to QSF distributions As was noted Regs Sec 1468B2 k 4 requires the SFA of a QSF to obtain Federal and state EINs Under Regs Sec 1468B21 2 ii D payments from the fund must be reported using these identification numbers and showing the fund as payer Reporting Requirements Regs Sec 1468B21 2 imposes a sweeping reporting requirement on QSFs encompassing all information returns required by the Code15 Any information return whether in the form of a 1099 or W2 must be issued by the fund if the applicable requirements are met As was noted the SFA must make reporting determinations based on the facts and circumstances at the transferor level thus the fund must determine if the nature of the payments had they been made by the transferors would have imposed a reporting requirement on them The nature of the payments is determined by reference to the underlying claims If a recovery consists of both taxable and nontaxable components it is up to the SFA to allocate the recovery and demonstrate the accuracy of the allocation16 Once the nature of the payments is determined the SFA must consider if the amount Example 7 A QSF is established to administer payments received in settlement of a class action suit involving employmentrelated damages The class has 1000 claimants The fund receives 10000000 from a transferor consisting of 7000000 in back pay and 3000000 in interest Because the transferor would have been required to report such payments the QSF must fulfill all applicable reporting requirements by reporting the back pay damages on Form W2 and under Sec 6049a or 6041 the interest to claimants In many cases the determination of whether reporting is required can be difficult and potentially contentious particularly when the nature of the income does not easily lend itself to classification or the income tax treatment is not clear Example 8 A QSF is established to administer payments received in settlement of a class action suit involving employment discrimination It is not clear whether a reporting requirement would be imposed on the transferor had it made such payments directly The SFA is required to determine if such reporting is required and if it is to fulfill all such requirements Unfortunately in making this determination the SFA is often unduly influenced by the severe penalties that apply to failure to fulfill reporting obligations Intentionally failing to properly complete and file a Form 1099 when one is required for example subjects the fund to a potential penalty of at least 100 per document without limit under Sec 6721 e In the case of a class action lawsuit the volume of plaintiffs and thus documents is so great as to make this potential penalty an impossible burden Little guidance exists in this area17 SFAs faced with unclear reporting requirements may wish to request a letter ruling Withholding Requirements Similar to the reporting requirements under the withholding requirements of Regs Sec 1468B21 2 the SFA must withhold and deposit applicable income taxes Again the Federal requirements are comprehensive requiring the SFA to withhold and deposit taxes relating to nonresident aliens and foreign corporations Secs 14411446 Federal Insurance Contributions Act Secs 31013128 Railroad Retirement Tax Act Secs 32013233 Federal Unemployment Tax Act Secs 33013311 and Railroad Unemployment Repayment Tax Secs 3321 and 3322 Provisions relating to collection of income tax at the source Secs 34013406 including backup withholding and general provisions relating to employment taxes Secs 35013510 apply along with Because the fund is required to obtain Federal and usually state EINs the annual limits on FICA taxes Federal unemployment taxes and state unemployment taxes18 apparently begin anew with the fund along with experience ratings for unemployment tax purposes This will result in additional payroll taxes for funds distributing back pay or similar payments to current employees19 Determination of the Reportable Award If a reporting obligation exists in addition to determining the character of the award the SFA must determine the proper amounts to report A key issue is which costs if any are to be deducted from the amount of the award for reporting purposes Example 9 A QSF is established to administer payments received in settlement of a class action suit involving securities fraud The fund receives 100000000 from a transferor The terms of the settlement call for the fund to pay 30000000 in legal fees and all of the costs of administering the fund estimated to be 1000000 the balance will be distributed to claimants The SFA has determined there is a reporting requirement and must determine the amount to report His choices are Report the claim in gross to claimants in the amount of 100000000 and disclose expenses of 3100000020 Report the claim as a net amount to claimants in the amount of 69000000 Report the claim net of legal fees in the amount of 70000000 and disclose expenses of 1000000 Report the claim net of administrative expenses in the amount of 99000000 and disclose legal costs of 30000000 The IRSs position is that the final option is the only correct choice21 The courts have generally agreed with this approach22 but not exclusively23 For transferors and claimants to a QSF these determinations potentially have a very material impact on the amount of tax they will pay For instance in a compensation claim subject to payroll taxes the transferor usually agrees to pay the employers share of those taxes while the employees are subject to their share of FICA Whether the computation is made on a gross or net basis with respect to legal fees will make a substantial difference in the amount of payroll taxes paid by both the transferor and transferee In addition the legal fees passed through to claimants frequently become Conclusion The taxation and administration of QSFs is a complex and difficult area that requires careful thought and expertise The decisions made by the SFA of such funds have broad implications for both transferors and claimants As demonstrated above these decisions are often far from simple and many times must be made in the absence of guidance At the same time the SFA can add considerable value to a settlement or award by resolving fund taxation and distribution issues expeditiously and correctly When possible the SFA should take a proactive role in the settlement or award negotiations as early as possible to identify potentially contentious issues and suggest resolutions 1 Rev Rul 71119 19711 CB 163 obsoleted by TRA 86 Section 1807a7Di and revoked by Rev Rul 9251 19922 CB 102 2 See Rev Rul 7650 19761 CB 378 modified by Rev Rul 9251 id Rev Rul 70567 19702 CB 133 revoked by Rev Rul 9251 id 3 TRA 86 Section 1881 Deficit Reduction Act of 1984 Section 91g 4 IA5490 21492 5 TD 8459 121892 6 Certain arbitration panels may be treated as a governmental authority when specified criteria are met see Regs Sec 1468B1 e 2 7 Adapted from Regs Sec 1468B1 k Example 4 8 Adapted from Regs Sec 1468B1 k Example 5 9 Adapted from Regs Sec 1468B1 n Example 1 10 Adapted from Regs Sec 1468B1 n Example 2 11 See Cal Rev Tax Code Section 24693 Haw Revised Stats Section 23524 d 12 See SEC v Vaskevitch Escrow Fund TSBA938I and TSBA9314C a New York advisory opinion Conn Info Letter 2494 13 See Va Code Section 582402 and Va Dept of Taxn Letter Ruling 12495 Ind Code Section 6221 and Ind Dept of Rev Letter Ruling 83195 14 See Officials Challenge Charge of Double Taxation in Settlement Fund Regulations 55 Tax Notes 1162 6192 15 The information reporting requirement reference in Regs Sec 1468B21 2 is to IRC Chapter 61 Subchapter A Part III which collectively includes Secs 6031 through 6060 16 See Paul F Roemer Jr 716 F2d 693 9th Cir 1983 52 AFTR2d 835954 832 USTC paragraph9600 revg 79 TC 398 1982 17 IRS Letter Ruling 8626097 4386 concluded that principal payments made in settlement of a securities lawsuit were not income as that term is used in Sec 6041 hence information reporting on such principal was not required 18 This conclusion is not universally accepted by states The Illinois Department of Revenue has informally indicated that a QSF will be considered a continuation of the employers funding the QSF for experience rating and annual limit purposes While this could conceivably lessen the state unemployment tax burden the prospect of reporting the same wages differently for state purposes than for Federal purposes poses enormous administrative burdens and potential matching problems 19 The IRSs position as espoused in Rev Rul 8935 19891 CB 280 is that back pay and similar awards are subject to withholding and payroll taxes at the time and at the applicable rates in effect at the time the payment is made but see William D Bowman 824 F2d 528 6th Cir 1987 60 AFTR2d 875443 872 USTC paragraph9544 the applicable rates are those that were in effect in the years to which the payment relates The limitations on wages subject to payroll taxes will not be integrated in the instance of an employer making an award to 20 Presumably the expenses will be portfolio in nature and subject to the Sec 67 2 floor on miscellaneous itemized deductions 21 There are two principal authorities for this approach First Rev Rul 80364 19802 CB 294 describes several situations in which plaintiffs attorneys fees were paid as a result of litigation or settlement Most analogous is Situation One which involved an individual who filed a complaint for back wages and received an award of back pay interest and attorneys fees The IRS concluded that the income had to be reported prior to expenses The second authority is found in the Preamble to the final regulations and in Regs Sec 1468B2b 2 both of which differentiate legal costs from administration costs 22 See eg Jack L Baylin 43 F3d 1451 Fed Cir 1995 75 AFTR2d 95383 951 USTC paragraph50023 and J Kenneth Alexander TC Memo 199551 both of which held that the award should be reported gross rather than net of legal fees 23 The leading case in this area appears to be Sherry Eirhart v LibbeyOwensFord Co 726 F Supp 700 ND Ill 1989 65 AFTR2d 90751 902 USTC paragraph50337 which held that payments to claimants are taxable net of attorneys fees The court reasoned that the attorneys held the same status with the fund as did other claimants therefore payments to them should not be attributed to payments to claimants The IRS was not party to this action and has stated informally that it does not agree with the courts conclusions COPYRIGHT 1996 American Institute of CPAs No portion of this article can be reproduced without the express written permission from the copyright holder Copyright 1996 Gale Group All rights reserved Gale Group is a Thomson Corporation Company Please bookmark with social media your votes are noticed and appreciated Article Details Citelink Email Feedback Author Taggart Todd F Publication The Tax Adviser Date Apr 1 1996 Words 5420 Previous Article Current developments Next Article Can the cost of a home computer be written off Topics Class action lawsuits Accounting and auditing Class actions Civil procedure Accounting and auditing Structured settlements Taxation

B O B O B I I O O O O B I I O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 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O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O 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O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 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O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 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Home

Forums

The

Gear

Page

Lounge

RecordingLive

Sound

Well

thenPeavey

enters

the

small

digital

mixer

fray

Discussion

in

RecordingLive

Sound

started

by

Justin

Hitchborn

Mar

Mar

Justin

Hitchborn

Supporting

Member

Messages

Joined

Apr

Location

ze

Island

In

its

standard

configuration

the

UNITY

offers

inputs

with

eight

of

those

inputs

boasting

Peaveys

world

class

Silencer

mic

preamps

The

inputs

have

a

Priority

Ducker

as

well

as

the

ability

to

group

MUTE

and

SOLO

and

all

of

the

input

EQs

have

the

Classic

Peavey

MidMorph

EQ

which

enables

the

user

to

easily

tune

in

optimal

tone

All

of

these

features

plus

the

two

Feedback

Eliminators

that

are

assignable

to

mic

input

channels

make

the

UNITY

a

topoftheline

pick

for

its

category

With

effects

processors

and

highly

advanced

reverb

algorithms

the

UNITY

onboard

effects

are

more

than

enough

to

meet

the

users

needs

Dont

want

to

be

tied

down

to

the

mixing

board

The

UNITY

features

a

unique

mixed

network

configuration

of

up

to

Ethernet

and

WiFi

connections

at

the

same

time

The

user

can

update

firmware

over

these

connections

for

even

more

convenience

WiFi

connectivity

also

allows

the

user

to

adjust

the

console

from

the

stage

or

live

room

via

the

Peavey

app

available

for

iOSAndroidMacPC

to

get

the

sound

just

right

All

UNITY

outputs

feature

a

parametric

EQ

a

graphic

EQ

in

cascade

and

an

automatic

feedback

eliminator

The

mixers

advanced

monitoring

capabilities

allow

selectable

monitor

sources

as

well

as

the

ability

to

leverage

Aux

as

stereo

or

mono

monitor

sends

The

UNITY

features

real

solos

on

the

monitor

for

all

inputs

Aux

and

Efx

all

solos

go

to

the

monitor

with

the

levels

assigned

in

their

respective

busses

SOLO

even

applies

to

the

DCA

of

which

theres

an

abundant

on

board

If

headroom

is

a

concern

the

Clip

Limiter

ensures

no

clipping

even

when

exceeding

The

UNITY

also

offers

unprecedented

expansion

and

extension

Expand

the

mixers

inputs

by

combining

multiple

to

add

input

channels

for

every

connected

An

Extension

Card

provides

the

option

to

make

input

channels

through

analog

unbalancedbalanced

inputs

SPDIF

or

Dante

with

other

options

to

come

Click

to

expand

Mar

loudboy

Member

Messages

Joined

Nov

Location

Sedona

AZ

I

dont

understand

why

all

these

companies

say

their

or

mixers

have

inputs

For

most

users

line

and

miniJacks

dont

really

count

JCM

Kyle

B

MLG

Audio

and

others

like

this

Mar

jonnytexas

Supporting

Member

Messages

Joined

Apr

Location

Houston

loudboy

said

I

dont

understand

why

all

these

companies

say

their

or

mixers

have

inputs

For

most

users

line

and

miniJacks

dont

really

count

A

lowly

like

is

not

strong

enough

to

convey

my

concurrence

Chrome

Dinette

likes

this

Mar

Justin

Hitchborn

Supporting

Member

Messages

Joined

Apr

Location

ze

Island

Yeah

no

doubt

When

I

was

hunting

for

a

mixer

in

the

lower

end

of

things

they

started

getting

expensive

right

around

the

point

where

they

actually

had

mic

preamps

despite

the

make

calling

it

a

or

channel

board

Mar

Devnor

Member

Messages

Joined

Jul

loudboy

said

I

dont

understand

why

all

these

companies

say

their

or

mixers

have

inputs

They

say

that

because

there

are

indeed

inputs

some

of

them

are

stereo

inputs

for

things

like

keyboards

modelers

efx

returns

DJ

gear

audio

players

When

buying

low

end

mixers

you

need

to

read

the

specs

My

Yamaha

board

has

EFX

sends

What

I

didnt

realize

at

the

time

was

there

were

no

EFX

returns

Mar

Crowder

Dang

Twangler

Silver

Supporting

Member

Messages

Joined

Jun

Location

Chattanooga

TN

loudboy

said

I

dont

understand

why

all

these

companies

say

their

or

mixers

have

inputs

For

most

users

line

and

miniJacks

dont

really

count

True

but

theyre

only

continuing

the

longstanding

convention

of

counting

inputs

as

channels

Been

going

on

forever

Mar

loudboy

Member

Messages

Joined

Nov

Location

Sedona

AZ

Crowder

said

True

but

theyre

only

continuing

the

longstanding

convention

of

counting

inputs

as

channels

Been

going

on

forever

Not

really

forever

I

think

Mackie

started

it

with

the

That

aside

the

Peavey

isnt

viable

to

run

a

full

band

on

Any

idea

on

the

price

and

Chrome

Dinette

like

this

Mar

Justin

Hitchborn

Supporting

Member

Messages

Joined

Apr

Location

ze

Island

Thats

all

Ive

seen

so

far

Given

features

and

channel

count

we

can

probably

rely

on

it

landing

within

the

realm

of

an

XR

or

DL

Mar

Justin

Hitchborn

Supporting

Member

Messages

Joined

Apr

Location

ze

Island

Also

worth

noting

is

the

ability

to

link

them

together

so

if

they

are

priced

attractively

enough

this

could

serve

small

and

large

groups

Mar

Chrome

Dinette

Silver

Supporting

Member

Messages

Joined

Aug

Location

Pittsburgh

PA

Yeah

I

will

second

or

third

that

the

channel

number

marketing

game

was

not

always

the

way

it

is

now

but

I

am

getting

old

When

I

worked

in

sound

reinforcement

and

you

talked

with

a

client

about

the

number

of

channels

a

mixer

had

you

were

talking

about

the

number

of

full

featured

channels

with

mic

pres

You

might

then

mention

stereo

line

level

only

channels

typically

used

as

effects

returns

No

one

really

referred

to

an

RCA

only

input

with

a

knob

and

somewhat

fixed

routing

options

as

a

channel

Mar

Kyle

B

Supporting

Member

Messages

Joined

Sep

Location

Western

NY

Devnor

said

My

Yamaha

board

has

EFX

sends

What

I

didnt

realize

at

the

time

was

there

were

no

EFX

returns

Theyre

not

TRS

inserts

Mar

griggsterr

Member

Messages

Joined

Jun

Location

Midwest

It

has

some

interesting

features

But

then

its

a

Peavey

What

a

turd

that

company

has

become

zekmoe

likes

this

Mar

Devnor

Member

Messages

Joined

Jul

Kyle

B

said

Theyre

not

TRS

inserts

No

not

on

the

You

must

log

in

or

sign

up

to

reply

here

Share

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O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O


How

to

Mount

and

Unmount

Filesystem

Partition

in

Linux

MountUmount

Command

Examples

by

Balakrishnan

Mariyappan

on

January

Once

you

insert

new

hard

disks

into

your

system

youll

typically

use

utilities

like

fdisk

or

parted

to

create

partitions

Once

you

create

a

partition

youll

use

mkfs

command

to

create

or

partition

Once

you

create

a

partition

you

should

use

mount

command

to

mount

the

partition

into

a

mount

point

a

directory

to

start

using

the

filesystem

This

tutorial

explains

everything

you

need

to

know

about

both

mount

and

umount

command

with

practical

examples

The

general

mount

command

syntax

to

mount

a

device

mount

t

type

device

Mount

a

CDROM

The

device

file

for

CD

would

exist

under

dev

directory

For

example

a

CDROM

device

will

be

mounted

as

shown

below

mount

t

o

ro

devcdrom

mnt

In

the

above

example

the

option

o

ro

indicates

that

the

cdrom

should

be

mounted

with

readonly

access

Also

make

sure

that

the

destination

directory

in

the

above

example

mnt

exist

before

you

execute

the

mount

command

View

All

Mounts

After

you

execute

mount

a

partition

or

filesystem

execute

the

mount

command

without

any

arguments

to

view

all

the

mounts

In

the

example

below

after

mounting

the

USB

drive

on

a

system

the

output

of

mount

looks

like

the

below

As

seen

below

the

USB

device

iedevsdb

is

mounted

on

mediamyusb

which

is

displayed

as

the

last

line

in

the

mount

command

mount

on

type

rwerrorsremountro

proc

on

proc

type

proc

rwnoexecnosuidnodev

sysfs

on

sys

type

sysfs

rwnoexecnosuidnodev

on

sysfsfuseconnections

type

fusectl

rw

on

syskerneldebug

type

debugfs

rw

on

syskernelsecurity

type

securityfs

rw

udev

on

dev

type

devtmpfs

devpts

on

devpts

type

devpts

tmpfs

on

run

type

tmpfs

on

runlock

type

tmpfs

on

runshm

type

tmpfs

rwnosuidnodev

on

mydata

type

rw

on

backup

type

vfat

rw

gvfsfusedaemon

on

homebalagvfs

type

fusegvfsfusedaemon

rwnosuidnodevuserbala

devsdb

on

mediamyusb

type

vfat

You

can

also

use

df

command

to

view

all

the

mount

points

df

Filesystem

Used

Available

Use

Mounted

on

udev

dev

tmpfs

run

runlock

runshm

mydata

backup

devsdb

mediamyusb

Mount

all

the

filesystem

mentioned

in

etcfstab

The

filesystems

listed

in

etcfstab

gets

mounted

during

booting

process

After

booting

system

administrator

may

unmount

some

of

the

partitions

for

various

reasons

If

you

want

all

the

filesystems

to

be

mounted

as

specified

in

etcfstab

use

a

option

with

mount

as

shown

below

Example

etcfstab

file

entries

cat

etcfstab

proc

proc

proc

nodevnoexecnosuid

was

on

during

installation

errorsremountro

mydata

was

on

during

installation

mydata

defaults

backup

was

on

during

installation

backup

vfat

defaults

Execute

mount

command

with

a

option

to

mount

all

the

etcfstab

entries

mount

a

mount

on

type

rwerrorsremountro

proc

on

proc

type

proc

rwnoexecnosuidnodev

sysfs

on

sys

type

sysfs

rwnoexecnosuidnodev

on

sysfsfuseconnections

type

fusectl

rw

on

syskerneldebug

type

debugfs

rw

on

syskernelsecurity

type

securityfs

rw

udev

on

dev

type

devtmpfs

devpts

on

devpts

type

devpts

tmpfs

on

run

type

tmpfs

on

runlock

type

tmpfs

on

runshm

type

tmpfs

rwnosuidnodev

on

mydata

type

rw

on

backup

type

vfat

rw

gvfsfusedaemon

on

homebalagvfs

type

fusegvfsfusedaemon

rwnosuidnodevuserbala

The

same

a

option

can

be

used

with

umount

to

unmount

all

the

filesystems

mentioned

in

etcmtab

umount

a

umount

runshm

device

is

busy

In

some

cases

useful

info

about

processes

that

use

the

device

is

found

by

or

umount

run

device

is

busy

In

some

cases

useful

info

about

processes

that

use

the

device

is

found

by

or

umount

dev

device

is

busy

In

some

cases

useful

info

about

processes

that

use

the

device

is

found

by

or

umount

device

is

busy

In

some

cases

useful

info

about

processes

that

use

the

device

is

found

by

or

Some

filesystem

are

not

unmounted

as

its

busy

or

currently

in

use

Note

that

the

files

etcmtab

and

procmounts

contents

would

be

similar

Mount

only

a

specific

filesystem

from

etcfstab

When

you

pass

only

the

directory

name

to

mount

it

looks

for

mount

point

entries

if

not

found

then

search

continuous

for

a

device

in

etcfstab

and

gets

mounted

mount

grep

mydata

cat

etcfstab

grep

mydata

mydata

was

on

during

installation

mydata

defaults

As

seen

above

mydata

directory

is

not

a

mountpoint

but

it

is

present

in

etcfstab

mount

mydata

mount

grep

mydata

on

mydata

type

rw

If

you

execute

the

same

again

you

would

get

the

error

message

as

follows

mount

mydata

mount

already

mounted

or

mydata

busy

mount

according

to

mtab

is

already

mounted

on

mydata

Here

you

may

also

pass

the

device

name

instead

of

directory

name

to

be

picked

up

from

etcfstab

file

mount

Note

that

the

files

etcmtab

and

procmounts

contents

would

be

similar

View

all

mounted

partitions

of

specific

type

It

is

possible

to

list

only

the

specific

type

of

filesystem

mounted

using

the

option

l

with

t

as

shown

below

mount

l

t

on

mydata

type

rw

mount

l

t

on

type

rwerrorsremountro

As

seen

above

is

the

only

partition

and

is

the

only

partition

accordingly

Mount

a

Floppy

Disk

The

device

file

for

floppy

disk

would

exist

under

dev

directory

For

example

a

floppy

disk

will

be

mounted

as

shown

below

mount

mnt

cd

mnt

After

the

successful

mount

you

would

be

able

to

access

the

contents

of

the

floppy

disk

Once

you

are

done

with

it

use

umount

before

you

physically

remove

the

floppy

disk

from

the

system

umount

mnt

Bind

mount

points

to

a

new

directory

The

mountpoint

can

be

binded

to

a

new

directory

So

that

you

would

be

able

to

access

the

contents

of

a

filesystem

via

more

than

one

mountpoints

at

the

same

time

Use

B

option

with

olddir

and

newdir

to

be

binded

as

follows

mount

B

mydata

mnt

Now

the

bind

is

done

and

you

might

verify

it

as

follows

mount

grep

mydata

on

mydata

type

rw

mydata

on

mnt

type

rwbind

As

seen

above

the

bind

is

done

properly

So

when

you

do

modification

in

filesystem

in

one

place

you

can

see

those

reflection

of

it

in

other

mount

point

as

shown

below

cd

mydata

ls

test

mkdir

mkdir

ls

test

cd

mnt

ls

test

Access

contents

from

new

mount

point

Mount

allows

you

to

access

the

contents

of

a

mount

point

from

a

new

mount

point

Its

nothing

but

move

a

mounted

tree

to

another

place

In

the

example

below

the

mount

point

mydata

will

be

accessed

from

mnt

using

the

option

M

as

shown

below

mount

M

mydata

mnt

Once

its

done

you

cant

use

the

old

mount

point

as

its

moved

to

a

new

mount

point

and

this

can

be

verified

as

shown

below

mount

grep

mydata

mount

grep

mnt

on

mnt

type

rw

Mount

without

writing

entry

into

etcmtab

During

read

only

mount

of

etc

the

etcmtab

file

entries

can

not

be

modified

by

mount

command

However

mount

can

be

done

without

writing

into

etcmtab

by

using

the

option

n

as

follows

mount

n

mydata

You

can

not

see

any

entry

for

this

mydata

in

mount

command

output

and

as

well

from

etcmtab

file

as

follows

mount

grep

mydata

cat

etcmtab

grep

mydata

Access

the

contents

of

a

mounted

directory

mydata

cd

mydata

ls

test

Mount

filesystem

with

read

or

readwrite

access

To

mount

partition

as

read

only

use

r

option

which

is

synonym

to

o

ro

mount

mydata

r

mount

grep

mydata

on

mydata

type

ro

and

filesystem

would

still

allow

you

to

do

write

operation

when

the

filesystem

is

dirty

So

you

may

have

to

use

ronoload

to

prevent

these

kind

of

write

operation

mount

mydata

t

o

ro

o

noload

mount

grep

mydata

on

mydata

type

ronoload

To

mount

a

partition

with

readwrite

access

use

w

option

which

is

same

as

o

rw

ie

default

Remount

the

mounted

filesystem

In

order

to

mount

the

already

mounted

filesystem

use

remount

option

and

its

normally

used

to

remount

the

filesystem

with

readwrite

access

when

its

previously

mounted

with

read

access

The

mydata

mount

point

is

going

to

be

remounted

with

readwrite

access

from

read

access

as

shown

below

mount

grep

mydata

on

mydata

type

ronoload

mount

o

remountrw

mydata

mount

grep

mydata

on

mydata

type

rw

Mount

an

iso

image

into

a

directory

The

iso

image

can

be

mounted

as

shown

below

mount

t

o

loop

mnt

cd

mnt

ls

perl

php

mysql

Unmount

more

than

one

mount

points

Umount

allows

you

to

unmount

more

than

mount

point

in

a

single

execution

of

umount

of

command

as

follows

umount

mydata

backup

mount

grep

mydata

mount

grep

backup

Lazy

unmount

of

a

filesystem

This

is

a

special

option

in

umount

in

case

you

want

to

unmount

a

partition

after

disk

operations

are

done

You

can

issue

command

umount

l

with

that

partition

and

the

unmount

will

be

done

after

the

disk

operations

gets

finished

For

instance

consider

a

scenario

that

a

task

ie

script

or

any

other

command

is

doing

a

copy

operation

on

a

disk

and

at

the

same

time

you

are

allowed

to

issue

a

unmount

with

l

so

that

unmount

would

be

done

once

the

copy

is

over

ie

the

disk

operation

umount

mydata

l

Forcefully

unmount

a

filesystem

umount

provides

the

option

to

forcefully

unmount

a

filesystem

with

option

f

when

the

device

is

busy

as

shown

below

umount

f

mnt

If

this

doesnt

work

for

you

then

you

can

go

for

lazy

unmount

Meanwhile

you

can

also

have

a

look

at

ps

command

output

that

which

process

is

presently

using

the

mountpoint

as

shown

below

ps

ajx

grep

mydata

D

cp

r

homegeekstuffProjectData

mydata

You

can

also

execute

fuser

command

to

find

out

which

process

is

holding

the

directory

for

operations

fuser

cu

mydata

mydata

It

gives

you

the

process

id

with

username

nothing

but

the

owner

of

the

process

If

you

know

what

that

process

is

you

may

want

to

stop

that

process

and

then

try

the

umount

again

Add

your

comment

If

you

enjoyed

this

article

you

might

also

like

Force

umount

Mount

Filesystem

Type

Ubuntu

Mount

Partition

umount

Device

Busy

O O B I I B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O B O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O


How to Debug Programs on Remote Server using GDBServer Example by Lakshmanan Ganapathy on April 28 2014 Remote debugging is the process of debugging a program running on a different system called target from a different system called host To start remote debugging a debugger running on host machine connects to a program which is running on the target via network The debugger in the host can then control the execution of the program on the remote system and retrieve information about its state Remote debugging is often useful in case of embedded applications where the resources are limited In this tutorial we will see how we can debug programs running on a different system using GDB Server If you are new to GDB you should first understand how to use GDB to debug C program We need the following two utilities to perform a remote debugging gdbserver Run this on your target system GDB Execute this on your host system to connect to your target system GDB and gdbserver communicate via either a serial line or a network using the standard gdb remote serial protocol 1 Install gbdserver on Target System Target machine is the one which is running the program which you have to debug You need to have the gdbserver executable on the target machine sudo aptget install gdbserver To do remote debugging start your program using the gdbserver gdbserver then automatically suspends the execution of your program at its entry point and it waits for a debugger to connect to it gdbserver doesnt need the symbols from your program to debug So you can strip symbols out of your program binary to save space gdbserver localhost2000 my_prg Process program created pid 2045 Listening on port 2000 The above command suspend the execution on my_prg and waits for a debugger to connect to it on port 2000 2 Launch gdb on Host System The executable file and the libraries in the host must exactly match the executable file and libraries on the target with an exception that the target binary symbols can be stripped You can also load the symbols separately in the host using file command in gdb Run GDB on the host gdb my_prg gdb Use target remote to connect to the target system gdb target remote 1921681102000 Now you can run the normal gdb commands as if you are debugging a local gdb program 3 Remote Debugging Demo Example The following C program example will be used to demonstrate the remote debugging include stdioh int powerintint int main int i printfProgram to calculate powern for i0i10i printfd dni power2i return 0 int power int base int n int ip p1 for i1 in i p pbase return p cc g o my_prg powerc On Target Machine gdbserver localhost2000 my_prg Process my_prg created pid 20624 Listening on port 2000 On Host Machine gdb my_prg gdb target remote 1921681102000 Remote debugging using 1921681102000 Loaded symbols for lib64ldlinuxx8664so2 0x00007ffff7dddaf0 in from lib64ldlinuxx8664so2 gdb b main Breakpoint 1 at 0x400550 gdb continue Continuing Breakpoint 1 0x0000000000400550 in main Now we have connected the gdb for remote debugging In the last example we have put a breakpoint in main function If we continue our program the output of the program will be printed in the target machine On Host gdb continue On Target Remote debugging from host 192168120 Program to calculate power 0 1 1 2 2 4 3 8 4 16 5 32 6 64 7 128 8 256 9 512 Child exited with status 0 GDBserver exiting 4 Attach gdb to a Running Process on Target First you have to find the process ID of the running process in target On Host gdb attach 3850 Now the gdb will suspend the process 3850 in the target and you can debug the program using normal gdb commands 5 Launch gdbserver in Multiprocess Mode In the previous demo you would have noticed that once the program executed successfully the gdbserver also got exited In realtime you may want to debug multiple programs remotely and you may not want to start the gdbserver every time with different program names Do the following to achieve that On Target run the gdbserver with multi and without a program name gdbserver multi localhost2000 Listening on port 2000 On Host gdb gdb target extendedremote 1921681102000 Remote debugging using 1921681102000 gdb gdb set remote execfile my_prg gdb file my_prg Reading symbols from my_prgno debugging symbols founddone gdb b main Note breakpoint 1 also set at pc 0x400550 Breakpoint 2 at 0x400550 gdb run Starting program my_prg Breakpoint 1 0x0000000000400550 in main From the above snippet target extendedremote is used to run gdbserver in multi process mode set remote execfile my_prg is used to set the program which you want to debug in the target file my_prg is used to load the debugging symbols from the program in the host b main is used to set breakpoint at main function run is used to run the program which stops at the breakpoint main Note In the above case the executable my_prg is present under on both target and host Now either you can continue or detach the program from debugging Still the gdbserver will not exit in the target machine so you can change the remote execfile at any time and debug a different set of program Add your comment If you enjoyed this article you might also like GDBServer Android GDBServer Attach gdbserver command line GDBServer for C Program

O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O


Whitbread Flat white froths up Costa Coffees fortunes Coffee popular in Australia and New Zealand has helped the chain increase sales by almost 10 Nick Fletcher Thu 4 Mar 2010 1049 EST 1049 EST This article is over 8 years old 19 Peter Andre launches the flat white at Costa Photograph Sarah Lee Can you tell your flat white from your latte Your frappuccino from your babycino If not you could be in trouble because Costa Coffees businessboosting beverage has added yet another term to the baffling menu boards of Britains coffee shops The flat white may appear to be just another cup of coffee but afficionados plead otherwise The difference they say is that unlike other milky coffees such as lattes there is only a small amount of heated but not frothed milk blended into three small shots of espresso to give a velvety smooth texture Whatever its make up the drink originally popular with Australians and New Zealanders has helped perk up sales at the Whitbreadowned chain since its launch in January It contributed to a 95 rise in likeforlike sales at Costa in the three months to the middle of February the company said Starbucks was first out of the blocks with the new drink but only in London leaving Whitbread to launch it nationally a couple of weeks later with the help of celebrity mascot Peter Andre Costa has been the companys star performer so far this year with sales up 35 to 203m Whitbread recently bought coffeeheaven which has a strong presence in central and eastern Europe for 36m to boost Costas overseas operations A day after announcing the appointment of easyJets Andy Harrison as its new chief executive Whitbread said all its businesses had seen likeforlike sales growth in the fourth quarter Premier Inns sales rose 17 while pub restaurants which include Beefeater and Brewers Fayre were up 13 despite a slow start to the year after Januarys snow Premier Inns has held up well with the company making up for a loss of business custom by targeting the leisure market with 29 offers and cutprice packages at weekends and in holiday periods It reduced its opening programme for new hotels during the downturn but is now looking to expand again opening two hotels in the final quarter Overall the company said fullyear results would be in line with expectations which seems to have prompted some profittaking in the shares down 6p to 1471 after a strong run But analysts remained positive about the company Nick Batram at KBC Peel Hunt said A recession is a good if unwelcome test of the quality of a business and we are now seeing the winners clearly emerge Whitbread is undoubtedly a winner driven by high quality and wellpositioned brands Like all good companies Whitbread has also been made more efficient through tight control of costs but not at the expense of the core underlying business The shares have had a strong run and may pause for breath in the shortterm but we continue to view the stock as a core Topics Whitbread Food drink industry Peter Andre news Reuse this content

O B I I I I O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O

flat white froths up costa
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Great Barrier Reef Coral decline in Great Barrier Reef unprecedented Reef monitoring program shows northern section has lost half of its coral cover Ben Smee BenSmee Tue 5 Jun 2018 0208 EDT 0209 EDT This article is over 6 months old 1039 481 AIMS has no previous record of Great Barrier Reef coral bleaching in successive years as in 2016 and 17 Photograph University of Queensland A steep decline in coral cover right across the Great Barrier Reef is a phenomenon that has not been observed in the historical record a new report by the Australian Institute of Marine Science says The institute Australias governmentbacked marine research agency periodically releases results of a longterm reef monitoring program Each reef along the Queensland coast is visited by researchers every two years to assess its condition and coral cover The latest results released on Tuesday detail how major bleaching events in 2016 and 2017 have impacted on different sections of the reef AIMS said it had no previous record of bleaching events occurring in successive years Over the 30plus years of monitoring by AIMS Great Barrier Reef reefs have shown their ability to recover after disturbances but such resilience clearly has limits the report says Sign up to receive the top stories in Australia every day at noon The predicted consequences of climate change include more powerful storms and more frequent and more intense bleaching events More intense disturbances mean greater damage to reefs so recovery must take longer if the growth rate remains the same At the same time the intervals between acute disturbance events are decreasing and chronic stresses such as high turbidity and high ocean temperatures can slow rates of recovery Survey reefs in the northern section the worst hit by climateinduced marine heatwaves have lost about half their coral cover The impacts of the most recent heatwave is not fully represented in the results as the most recent AIMS surveys have been in the central and southern sections Brenda the Civil Disobedience Penguin is back The Great Barrier Reef isnt First Dog on the Moon Read more The central section sustained significant coral loss due to coral bleaching and the continued southwards spread of the current wave of crownofthorns starfish outbreaks Total coral cover decreased from 22 in 2016 to 14 in 2018 The geographic scale of recent bleaching means that breeding populations of corals have been decimated over large areas reducing the potential sources of larvae to recolonise reefs over the next years the report says 您的瀏覽器目前無法識別任何可用的影片格式 按一下這裡以瀏覽關於 HTML5 影片的常見問題 100 Great Barrier Reef 30 of coral died in catastrophic 2016 heatwave video It is unprecedented in the 30plus year time series that all three regions of the reef have declined and that many reefs have now very low coral cover The prognosis of more frequent disturbances each causing greater damage to reefs combined with slower rates of recovery will inevitably lead to less living coral on reefs Imogen Zethoven from the Australian Marine Conservation Society said the report highlighted the unprecedented scale of coral loss on the reef We need the government to see this as a national crisis which it is We are responsible for the protection and conservation of this world treasure We have a legal and moral obligation to look after it Topics Great Barrier Reef Queensland Coral Marine life Wildlife news Reuse this content

O B I B I O O B I B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O

coral decline
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Kanye West January 2019 Kanye West pledges to perform in Maga hat and reaffirms presidential ambitions The rapper started the new year with a string of proTrump and antiDemocrat tweets 2 Jan 2019 Kanye West pledges to perform in Maga hat and reaffirms presidential ambitions December 2018 About 983 results for Kanye West 1 2 3 4 Topics Donald Trump Rap Hiphop US politics Pop and rock

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Counterterrorism policy UK counterterror bill risks criminalising curiosity watchdog Committee says bill breaches human rights and could catch out inquisitive minds Jamie Grierson Home affairs correspondent JamieGrierson Mon 9 Jul 2018 1901 EDT 1915 EDT This article is over 5 months old 184 The proposed legislation includes a clause that would criminalise viewing terrorist material online three or more times Photograph Dominic LipinskiPA Academics journalists and those with inquisitive and foolish minds would be at risk of prosecution and prison sentences of up to 15 years under proposed counterterrorism laws a parliamentary human rights watchdog has said In a critical report the joint committee on human rights JCHR raises serious concerns that the counterterrorism and border security bill going through parliament does not comply with human rights The proposed legislation includes a clause that would criminalise viewing terrorist material online three or more times a measure designed to extend current laws to cover streaming services such as YouTube But the committee says this could catch out a wide range of individuals who are viewing material without any criminal intent and risks violating article 10 of the European convention on human rights ECHR which covers the right to receive information The report says Whilst we recognise the need to adapt to new technologies and practices and the need to bridge the current gap between downloading and streaming material there is a clear risk that this clause would catch academics journalists and researchers as well as those who view such material out of curiosity or foolishness without any intent to act upon the material in a criminal manner On Monday the independent reviewer of terrorism legislation Max Hill QC called on the bills scrutiny committee to rewrite clause 3 so that it requires prosecutors to prove not just repeated viewing but also a terrorist purpose A defence of reasonable excuse is available but the JCHR says it is not clear what constitutes legitimate activity Human rights groups that gave evidence to the committee warned of the chilling effect this lack of detail could have on academic or journalistic work Liberty told the JCHR While a defence of reasonable excuse may prevent the successful prosecution of some journalists and academics the chilling impact of these provisions remains It is a brave reporter or researcher who will be undeterred by the prospect of a 15year prison sentence Guardian Today the headlines the analysis the debate sent direct to you Read more The committee says a separate proposal in the bill to criminalise the publication online of images that arouse suspicion that the person is a supporter or member of a proscribed organisation risk violating the right to freedom of expression The JCHR report also expresses concern that criminalising expressions of support for a proscribed organisation could stop debate around the use of banning powers It states This bill strikes the wrong balance between security and liberty We doubt whether as currently drafted the bill is compliant with the convention The committee calls for a number of amendments to the legislation which is undergoing scrutiny by MPs It wants the government to clarify what expressions of support would be included in the offence The committees chair Harriet Harman said The government has got an important job to keep us safe from terrorism But it must also safeguard human rights The committee believes that this bill goes too far and will be tabling amendments in both the Commons and the Lords The security minister Ben Wallace said This government does not agree with the committees conclusions in respect to human rights concerns Its conclusions are misplaced and wrong After the spate of terrorist attacks of last year and the deadly nerve agent attack this year our intelligence services and police made the case for an update of existing legislation and some new powers to tackle the real and significant threat this country faces from terrorism and hostile states We carefully considered the request and agreed to act so as to keep the public safe The committee couldnt be more out of touch with the very real threat to life we all now face The home secretary Sajid Javid previously defended the proposed antiterror laws in an article for the Guardian insisting they were not part of a sinister strategy to create an Orwellian state adding I totally reject any attempt to simplify todays debate into one of security versus liberty Topics Counterterrorism policy UK security and counterterrorism Human rights news Reuse this content

O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O