Russian Tortoise Lover for Android

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What every Russian Tortoise lover needs to know. With this app, you can read facts about your favorite pet and get tips on how to care for your Russian tortoise.

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Source: http://www.androidzoom.com/android_applications/lifestyle/russian-tortoise-lover_cwoey.html?utm_source=feed&utm_medium=feed&utm_campaign=Free++Applications+for+Android

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California creates state-run private retirement plan

SACRAMENTO, Calif. (AP) ? California Gov. Jerry Brown signed legislation Friday that will create the nation's first state-administered retirement savings program for private-sector workers, over the objection of critics who said it creates a new liability for taxpayers.

The bill will establish the California Secure Choice Retirement Savings Program for more than 6 million lower-income, private-sector workers whose employers do not offer retirement plans.

The program directs employers to withhold 3 percent of their workers' pay unless the employee opts out of the savings program, which can be done every two years. It would be administered by a seven-member board chaired by the state treasurer. The board would select a professional fund manager, which could be a private investment firm or the state's public pension system, to maintain the money.

State Sen. Kevin De Leon, D-Los Angeles, introduced the bill earlier this year in response to what he called the "looming retirement tsunami" as millions of lower-wage workers face financial hardship in their retirement years. He said the program will act as a supplement to Social Security by offering private-sector workers a portable savings plan with a guaranteed return.

He said the program is not a pension but rather acts as a savings account, which could be a national model for improving retirement savings.

"This is a major step forward for retirement security in America," De Leon said in a statement. "I am grateful for Gov. Brown's acumen and with his leadership we are setting the path for middle class hard-working Americas to prepare for retirement so they won't be forced into poverty."

State Sen. Mimi Walters, R-Lake Forest, called SB1234 the "worst bill to make its way out of the legislature this year" because it would allow the state's main pension system to invest the money.

Walters noted that the California Public Employees' Retirement System is running a shortfall and that the savings program will be controlled by a group of "career politicians."

"SB1234 looks like nothing more than a cynical effort to prop up the floundering public employee pension debt with new funds from private investors," Walters wrote in a blog ahead of the bill signing.

Many cities and counties already pool their contributions along with the state in the public pension system, but taxpayers are on the hook to cover public employee benefits if investment projections fall short.

It's too soon to say what would happen if CalPERS managed the new retirement program, said pension fund's spokesman, Brad Pacheco. CalPERS could create a separate account for private-sector workers, although it's more likely to pool investments with public employees.

CalPERS' fund posted an annual return of just 1 percent last year, missing its own long-term annual target of 7.5 percent. It currently has an estimated long-term unfunded liability of $100 billion.

Democratic lawmakers said the program gives workers more savings options, particularly women working low-paying jobs. Supporters say it will not cost the state money because it will be backed by underwriters and reinsured to protect returns. De Leon noted that the money would be placed into low-risk investments with interest guaranteed at a low rate tied to long-term Treasury bond yields.

Participants would also have to sign a liability waiver stating that California would not be liable for losses.

The bill would not be implemented unless the savings program is projected to be self-sustaining and exempt from federal rules that cover private-sector defined benefit plans. Such plans have to meet minimum standards under the federal Employee Retirement Income Security Act.

The bill also requires the board to submit an annual audit. It was initially opposed by businesses, insurance companies and financial services firms. Business groups such as the California Chamber of Commerce dropped opposition after changes were made to the bill, according to De Leon's staff.

The governor also signed companion legislation under SB923.

Republican lawmakers who opposed the program when it was moving through the Legislature said low-income workers might be better off financially if they put after-tax earnings into a Roth IRA, which would allow them to take their contributions tax-free in retirement.

They also said there were too many unanswered questions about the program. GOP lawmakers said if the underwriter fails to meet investment targets, taxpayers and employers could be held responsible for covering losses and administrative overhead.

Source: http://news.yahoo.com/calif-creates-state-run-private-retirement-plan-232409988--finance.html

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The Missing Link to Cancer, Arthritis, Diabetes, and More | Care2 ...

get healthy living updates

There is a substance in your blood that most people have never heard of, yet can increase the risk for over fifty diseases.? It?s called homocysteine and getting your levels of this substance under control is one of the greatest things you can do for your health.

Nutrition expert Patrick Holford indicates in his book, The New Optimum Nutrition Bible that not only does homocysteine damage arteries, the brain, and genetic material (DNA), it can increase the risk for over fifty diseases, including:? Alzheimer?s disease, cancer, depression, diabetes, heart attack, and stroke and rheumatoid arthritis.

Homocysteine is a type of protein that is produced by the body and found in the blood.? It is ideally found in low levels.? Produced from an amino acid called methionine which is found in protein foods in the diet, the body normally turns homocysteine into beneficial substances including:? glutathione or S-adenosylmethionine (SAMe).

Too much homocysteine can build up in the blood increasing the formation of plaque on blood vessel walls and clogging and hardening of the arteries?atherosclerosis.

Keep reading to discover the risk factors for high homocysteine levels and how to reduce yours?

Read more: Aging, Alternative Therapies, Alzheimer's, Arthritis, Asthma, Cancer, Diabetes, Diet & Nutrition, Eating for Health, General Health, Healthy Aging, Heart & Vascular Disease, High Blood Pressure, Michelle Schoffro Cook, Natural Remedies, Obesity, Osteoporosis, Uncategorized, alcohol consumption, alzheimer's disease, arthritis, atherosclerosis, b vitamins, cancer, causes of disease, coffee, diabetes, Dr. Cook, exercise, folate, folic acid, garlic, health, healthy diet, healthy eating, heart attack, heart disease, homocysteine, Michelle Schoffro Cook, natural medicine, nutritional healing, plaque, rheumatoid arthritis, risk factors for high homocysteine, smoking, stress, stroke, supplements to reduce homocysteine, vitamin B12, World's Healthiest News

Michelle Schoffro Cook

Michelle Schoffro Cook, MSc, RNCP, ROHP, DNM, PhD is an international best-selling and 12-time book author and doctor of traditional natural medicine, whose works include: Healing Recipes, The Vitality Diet, Allergy-Proof, Arthritis-Proof, Total Body Detox, The Life Force Diet, The Ultimate pH Solution, The 4-Week Ultimate Body Detox Plan, and The Phytozyme Cure. Check out her natural health resources and subscribe to her free e-newsletter World's Healthiest News at WorldsHealthiestDiet.com to receive monthly health news, tips, recipes and more. Follow her on Twitter @mschoffrocook and Facebook.

also by Michelle Schoffro Cook

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3 more US banks report possible cyber attacks

15 hrs.

NBC News and wire services , NBC News

U.S. Bank and PNC reported problems with their customer websites Wednesday after a financial services security group warned about possible cyberattacks.?Meanwhile,?SecurityNewsDaily?reported that on Tuesday,?Wells Fargo may have also?been?the victim of a sophisticated campaign of distributed denial-of-service (DDoS) attacks.

These reports follow last week's attacks, which affected JPMorgan Chase and Bank of America.

U.S. Bank spokesman Tom Joyce told the Associated Press that some customers experienced intermittent delays. He said the bank was working to fix the problem and was working with law enforcement.

A spokesman for PNC, Fred Solomon, told AP its online operations were mostly normal but some customers had trouble accessing PNC.com on their first try. He said the bank was aware of a similar threat for Thursday and was taking precautions.

In all three cases, each bank received hundreds of complaints from users who could not access their sites. Although Chase and?Bank of America?stopped short of declaring that they'd been victims of an attack, security experts and at least one politician made the assertion for them.

The U.S. Bank spokesman told AP that?the issue appeared to be related to problems at the?other banks in the past week.

Last week, the Financial Services Information Sharing and Analysis Center, an industry group, raised its cyber threat level to "high" from "elevated" because of potential cyber?attacks.

Sen. Joe Lieberman, I-Conn., told C-SPAN last week he believed Iran was behind the Chase and Bank of America attacks.

National security officials told NBC News?that the continuing bank?cyber attacks last week?were being carried out by the government of Iran. One of those sources said the claim by hackers that the attacks were prompted by the online video, "Innocence of Muslims"???mocking the Prophet Muhammad???was just a cover story.

The attack was described by one source, a former U.S. official familiar with the attacks, to NBC News,?as being "significant and ongoing" and looking to cause "functional and significant damage." Also, one source suggested the attacks were in response to U.S. sanctions on Iranian banks.

But over the?weekend,?Iran denied its hackers were involved in the bank attacks, the semi-official Fars news agency reported.?

The hacking of websites and corporate networks at Bank of America, JPMorgan Chase and Citigroup began in late 2011 and escalated this year, people familiar with the situation told Reuters.

"We officially announce that we haven't had any attacks,"?Gholam Reza Jalali,?head of Iran's civil defense agency, told Fars, when asked about the report.

Dmitri Alperovitch, chief executive officer of security company CrowdStrike, told the?Wall Street Journal?Wednesday that?the "attack" on Wells Fargo was larger than most he's seen.

"The amount of bandwidth?that is flooding the websites is very large, much larger than in other attacks, and in a sense, unprecedented," he told the newspaper.

Source: http://www.nbcnews.com/technology/technolog/3-more-major-us-banks-report-possible-cyber-attacks-6126050

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Possible link between infants' regulatory behaviors and maternal mental health

Public release date: 27-Sep-2012
[ | E-mail | Share ]

Contact: Monica Helton
journal.pediatrics@cchmc.org
513-636-7140
Elsevier Health Sciences

May predict unexplained physical symptoms in older children

Cincinnati, OH, September 27, 2012 Functional somatic symptoms (FSS) are physical complaints, such as headaches, pain, fatigue, and dizziness, that cannot be explained medically. These symptoms affect 10-30% of children and adolescents and account for 2-4% of all pediatric doctor visits. A new study scheduled for publication in The Journal of Pediatrics finds that infants with regulatory problems (i.e., feeding, sleeping, and tactile reactivity) and/or maternal psychiatric problems may have an increased risk of FSS in later childhood.

It is believed that maternal anxiety and depression can influence the child's capacity to self-regulate, but infant problems can also exaggerate parental problems. Charlotte Ulrikka Rask, MD, PhD, Child and Adolescent Psychiatrist at Aarhus University Hospital in Denmark, states, "Parents of infants with regulatory problems could be taught to help their infants regulate their behavioral and physiological state, which potentially could reduce the risk of later development of impairing FSS."

Dr. Rask and colleagues from Aarhus University Hospital and Copenhagen University Hospital in Denmark prospectively assessed 1,327 5-7-year-old children who are part of the Copenhagen Child Cohort (6,090 children born around Copenhagen in 2000). Home health nurses assessed infants 4 times before they were 10 months of age. Maternal mental health was assessed by self-report 1-5 weeks after child birth, and researchers checked whether mothers had been diagnosed with a mental disorder during the infant's first year of life. Three overall factors were assessed: (1) infant regulatory factor; (2) maternal postnatal psychiatric illness; and (3) annual household income.

At 5-7 years of age, 23.2% of the children had FSS, with an increased prevalence in girls (27.6% versus 18.8%). Impairing, or severe, FSS was seen in 4.4% of the children. Limb pain, headaches, and stomach aches were the most frequent FSS reported. Thirteen mothers were diagnosed with depression, bipolar disorder, or anxiety during their infants' first year of life; the infants of these mothers were 7 times more likely to develop FSS at 5-7 years of age. Infants with 2 or more regulating issues had a nearly 3-fold increased risk of FSS at 5-7 years of age. There was no association between impairing FSS and household income early in life.

Because recent studies have suggested that eating and sleeping problems during early childhood may be risk factors for mood and anxiety disorders and FSS (e.g., recurrent abdominal pain) later in life, early intervention is important for both parents and infants. Dr. Rask suggests, "Interventions should include strategies to improve maternal mental health and parents' ability to handle the infant's regulatory problems, as well as strategies that focus on infants who have multiple regulatory problems."

###

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[ | E-mail | Share ]

?

AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.

Public release date: 27-Sep-2012
[ | E-mail | Share ]

Contact: Monica Helton
journal.pediatrics@cchmc.org
513-636-7140
Elsevier Health Sciences

May predict unexplained physical symptoms in older children

Cincinnati, OH, September 27, 2012 Functional somatic symptoms (FSS) are physical complaints, such as headaches, pain, fatigue, and dizziness, that cannot be explained medically. These symptoms affect 10-30% of children and adolescents and account for 2-4% of all pediatric doctor visits. A new study scheduled for publication in The Journal of Pediatrics finds that infants with regulatory problems (i.e., feeding, sleeping, and tactile reactivity) and/or maternal psychiatric problems may have an increased risk of FSS in later childhood.

It is believed that maternal anxiety and depression can influence the child's capacity to self-regulate, but infant problems can also exaggerate parental problems. Charlotte Ulrikka Rask, MD, PhD, Child and Adolescent Psychiatrist at Aarhus University Hospital in Denmark, states, "Parents of infants with regulatory problems could be taught to help their infants regulate their behavioral and physiological state, which potentially could reduce the risk of later development of impairing FSS."

Dr. Rask and colleagues from Aarhus University Hospital and Copenhagen University Hospital in Denmark prospectively assessed 1,327 5-7-year-old children who are part of the Copenhagen Child Cohort (6,090 children born around Copenhagen in 2000). Home health nurses assessed infants 4 times before they were 10 months of age. Maternal mental health was assessed by self-report 1-5 weeks after child birth, and researchers checked whether mothers had been diagnosed with a mental disorder during the infant's first year of life. Three overall factors were assessed: (1) infant regulatory factor; (2) maternal postnatal psychiatric illness; and (3) annual household income.

At 5-7 years of age, 23.2% of the children had FSS, with an increased prevalence in girls (27.6% versus 18.8%). Impairing, or severe, FSS was seen in 4.4% of the children. Limb pain, headaches, and stomach aches were the most frequent FSS reported. Thirteen mothers were diagnosed with depression, bipolar disorder, or anxiety during their infants' first year of life; the infants of these mothers were 7 times more likely to develop FSS at 5-7 years of age. Infants with 2 or more regulating issues had a nearly 3-fold increased risk of FSS at 5-7 years of age. There was no association between impairing FSS and household income early in life.

Because recent studies have suggested that eating and sleeping problems during early childhood may be risk factors for mood and anxiety disorders and FSS (e.g., recurrent abdominal pain) later in life, early intervention is important for both parents and infants. Dr. Rask suggests, "Interventions should include strategies to improve maternal mental health and parents' ability to handle the infant's regulatory problems, as well as strategies that focus on infants who have multiple regulatory problems."

###

---

[ | E-mail | Share ]

?

AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.

Source: http://www.eurekalert.org/pub_releases/2012-09/ehs-plb092412.php

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Baseball rankings for the National League

NATIONAL LEAGUE

1. Washington Nationals 1 (Last week) National nightmare is over.

2. Cincinnati Reds 2 Cueto not slowing down.

3. San Francisco Giants 3 Sandoval finds the power switch.

4. Atlanta Braves 4 Preparing for wild-card showdown.

5. St. Louis Cardinals 5 Carpenter's return is spoiled.

6. Milwaukee Brewers 7 Many heroes during winning streak.

7. Los Angeles Dodgers 6 Gonzalez showing little pop.

8. Philadelphia Phillies 9 Howard comes to life.

9. Arizona Diamondbacks 10 Miley continues to win.

10. Pittsburgh Pirates 8 An all-too-familiar bitter taste.

11. San Diego Padres 11 Better late than never.

12. New York Mets 12 Showing little life down stretch.

13. Miami Marlins 13 Have a lot to figure out.

14. Chicago Cubs 15 Still playing hard for Sveum.

15. Colorado Rockies 14 De La Rosa back in action.

16. Houston Astros 16 Have won 16 games on the road.

Source: http://www.miamiherald.com/2012/09/23/3016601/baseball-rankings-for-the-national.html

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I Created a FREE Virtual Scrapbook on Lifeables #Lifeables

I love taking pictures of my family, especially my kids. I want to capture special memories and remember them at certain stages in their lives, after all they are only going to be little for so long and then they?ll be all grown up (just thinking about that makes my heart sad).

When my kids were younger I did a good job at documenting it all. I would write everything down and have my pictures separated into the appropriate folders. Unfortunately, as they got older and I got busier it seemed to happen less and less. Unless of course you count my Facebook Status about my kiddos as documenting it, in which case all is right again. Can you relate?

If you are like me you have all your special memories/pictures spread across social networks, mobile phones and computers. I have often thought of scrolling through my posts to document things I want to remember but let?s be honest I don?t have the time to do it and even if I did I am almost certain that?s now how I would like to spend my free time. So you can imagine my delight when I heard about Lifeables.

Lifeables is a FREE service that goes through all of your content and handles the entire process of capturing, sorting through, organizing and displaying our family stories so that we can create a virtual scrapbook. I created my account and set it up to search through my Facebook page and it has already found posts for me to go through. I think it is super cool and I can?t wait to do more with it. What?s great is that you can choose to keep it private or share it with others. I love sharing our special moments with my family and friends whether they live near us or thousands of miles away because It allows them to stay actively engaged in our lives.

To check it out and/or get started, click HERE.

Disclosure: This post was written in collaboration with Lifeables and Latina Bloggers Connect and although I was compensated, all opinions are my own.

Source: http://teachme2save.com/2012/09/i-created-a-free-virtual-scrapbook-on-lifeables-lifeables/?utm_source=rss&utm_medium=rss&utm_campaign=i-created-a-free-virtual-scrapbook-on-lifeables-lifeables

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Razer Game Booster enters closed beta, ready to fine tune your rig (video)

Normally we associate Razer with hardware. Gaming mice, keyboards and headsets are the company's bread and butter. It even has a laptop geared expressly towards the serious pixel pusher. But, you might be surprised to learn it's also in the software business. The latest member of its burgeoning application family is the Razer Game Booster. Based largely on IObit's app of the same name, the new downloadable utility will crank your rig to 11. There are three basic features, the most important being Game Mode which, with the click of a button, shutsdown unessential services and programs to keep your PC focused on the task at hand. (We assume that involves killing something or other with a large weapon.) There's also a calibration guide that ensures your drivers are up to date and your essential gaming files are properly defragged. Last is Share Mode, which allows you to take screen shots or capture live audio and video to preserve your accomplishments. For now Razer Game Booster is in private beta, but you can request an invite at the source link. And don't miss the PR and video after the break.

Continue reading Razer Game Booster enters closed beta, ready to fine tune your rig (video)

Filed under: Gaming, Software

Razer Game Booster enters closed beta, ready to fine tune your rig (video) originally appeared on Engadget on Fri, 21 Sep 2012 03:09:00 EDT. Please see our terms for use of feeds.

Permalink   |  Razer Game Booster  | Email this | Comments

Source: http://feeds.engadget.com/~r/weblogsinc/engadget/~3/kzAPC-L6PoM/

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Horticultural hijacking: The dark side of beneficial soil bacteria

ScienceDaily (Sep. 21, 2012) ? It's a battleground down there -- in the soil where plants and bacteria dwell. Even though beneficial root bacteria come to the rescue when a plant is being attacked by pathogens, there's a dark side to the relationship between the plant and its white knight.

According to research reported by a University of Delaware scientific team in the September online edition of Plant Physiology, the most highly cited plant journal, a power struggle ensues as the plant and the "good" bacteria vie over who will control the plant's immune system.

"For the brief period when the beneficial soil bacterium Bacillus subtilis is associated with the plant, the bacterium hijacks the plant's immune system," says Harsh Bais, assistant professor of plant and soil sciences, whose laboratory group led the research at the Delaware Biotechnology Institute.

In studies of microbe-associated molecular patterns (MAMPs), a hot area of plant research, the UD team found that B. subtilis produces a small antimicrobial protein that suppresses the root defense response momentarily in the lab plant Arabidopsis.

"It's the first time we've shown classically how suppression by a benign bacteria works," Bais says. "There are shades of gray -- the bacteria that we view as beneficial don't always work toward helping plants."

In the past, Bais' lab has shown that plants under aerial attack send an SOS message, through secretions of the chemical compound malate, to recruit the beneficial B. subtilis to come help.

In more recent work, Bais and his collaborators showed that MAMP perception of pathogens at the leaf level could trigger a similar response in plants. Through an intraplant, long-distance signaling, from root to shoot, beneficial bacteria are recruited to forge a system-wide defense, boosting the plant's immune system, the team demonstrated. In that study, the Bais team also questioned the overall tradeoffs involved in plants that are associated with so-called beneficial microbes.

In the latest work, involving the testing of more than 1,000 plants, the researchers shed more light on the relationship. They show that B. subtilis uses a secreted peptide to suppress the immune response in plants. It is known that plants synthesize several antimicrobial compounds to ward off bacteria, Bais says.

The team also shows that when plant leaves were treated with a foliar MAMP -- flagellin, a structural protein in the flagellum, the tail-like appendage that bacteria use like a propeller -- it triggered the recruitment of beneficial bacteria to the plant roots.

"The ability of beneficial bacteria to suppress plant immunity may facilitate efficient colonization of rhizobacteria on the roots," Bais says. Rhizobacteria form an important symbiotic relationship with the plant, fostering its growth by converting nitrogen in the air into a nutrient form the plant can use.

"We don't know how long beneficial bacteria could suppress the plant immune response, but we do know there is a very strong warfare under way underground," Bais says, noting that his lab is continuing to explore these interesting questions. "We are just beginning to understand this interaction between plants and beneficial soil bacteria."

The lead author of the research article was Venkatachalam Lakshmanan, a postdoctoral researcher in the Department of Plant and Soil Sciences; Sherry Kitto, professor of plant and soil sciences; Jeffrey Caplan, associate director of UD's Bio-Imaging Center; Yu-Sung Wu, director of the Protein Production Facility; Daniel B. Kearns, associate professor in the Department of Biology at Indiana University; and Yi-Huang Hsueh , of the Graduate School of Biotechnology and Bioengineering at Yuan Ze University, Taiwan.

The research was supported by grants from the National Science Foundation.

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Story Source:

The above story is reprinted from materials provided by University of Delaware. The original article was written by Tracey Bryant.

Note: Materials may be edited for content and length. For further information, please contact the source cited above.

---

Journal Reference:

1. V. Lakshmannan, S. Kitto, J. Caplan, Y.-H. Hsueh, D. Kearns, Y.-S. Wu, H. Bais. Microbe-Associated Molecular Patterns (MAMPs)-triggered root responses mediate beneficial rhizobacterial recruitment in Arabidopsis.. Plant Physiology, 2012; DOI: 10.1104/pp.112.200386

Note: If no author is given, the source is cited instead.

Disclaimer: Views expressed in this article do not necessarily reflect those of ScienceDaily or its staff.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/strange_science/~3/onNKuiRVzCk/120921111038.htm

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Best Trustworthy On-Line Hotel Reserving Organization Review

Skip the vacation businesses. rEserving resorts on the internet on your own is key to be able to
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and a lot well-known internet vacation businesses for instance Travelocity or Priceline. However ,
these companies dabble along with seats and also auto leases , and they're located in america and
also without a doubt get you finest hotel rates within california , and not Shanghai or Egypt.
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Tokyo hotel news

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100 Days Until Taxmageddon | Education News

Sunday will mark the start of the 100-day countdown to ?Taxmageddon? ? the date the largest tax hikes in the history of America will take effect.? They will hit families and small businesses in three great waves on January 1, 2013:

First Wave: Expiration of 2001 and 2003 Tax Relief

In 2001 and 2003, the GOP Congress enacted several tax cuts for small business owners, families, and investors (later re-upped by President Obama and Democrat Congress in 2010).? The following tax hikes will occur on January 1, 2013:

Personal income tax rates will rise on January 1, 2013.? The top income tax rate will rise from 35 to 39.6 percent (this is also the rate at which the majority of small business profits are taxed).? The lowest rate will rise from 10 to 15 percent.? All the rates in between will also rise.? Itemized deductions and personal exemptions will again phase out, which has the same mathematical effect as higher marginal tax rates.? The full list of marginal rate hikes is below:

-The 10% bracket rises to a new and expanded 15%

-The 25% bracket rises to 28%

-The 28% bracket rises to 31%

-The 33% bracket rises to 36%

-The 35% bracket rises to 39.6%

Higher taxes on marriage and family coming on January 1, 2013.? The ?marriage penalty? (narrower tax brackets for married couples) will return from the first dollar of taxable income.? The child tax credit will be cut in half from $1000 to $500 per child.? The standard deduction will no longer be doubled for married couples relative to the single level.

Middle Class Death Tax returns on January 1, 2013.? The death tax is currently 35% with an exemption of $5 million ($10 million for married couples).? For those dying on or after January 1 2013, there is a 55 percent top death tax rate on estates over $1 million.? A person leaving behind two homes and a retirement account could easily pass along a death tax bill to their loved ones.

Higher tax rates on savers and investors on January 1, 2013.? The capital gains tax will rise from 15 percent this year to 23.8 percent in 2013.? The top dividends tax will rise from 15 percent this year to 43.4 percent in 2013.? This is because of scheduled rate hikes plus Obamacare?s investment surtax.

Second Wave: Obamacare Tax Hikes

There are twenty new or higher taxes in Obamacare.? Some have already gone into effect (the tanning tax, the medicine cabinet tax, the HSA withdrawal tax, W-2 health insurance reporting, and the ?economic substance doctrine?).? Several more will go into effect on January 1, 2013.? They include:

The Obamacare Medical Device Tax begins to be assessed on January 1, 2013.? Medical device manufacturers employ 409,000 people in 12,000 plants across the country. This law imposes a new 2.3% excise tax on gross sales ? even if the company does not earn a profit in a given year. Exempts items retailing for <$100.

The Obamacare Medicare Payroll Tax Hike takes effect on January 1, 2013.? The Medicare payroll tax is currently 2.9 percent on all wages and self-employment profits.? Starting in 2013, wages and profits exceeding $200,000 ($250,000 in the case of married couples) will face a 3.8 percent rate.

The Obamacare ?Special Needs Kids Tax? comes online on January 1, 2013. ?Imposes a cap on FSAs of $2500 (now unlimited).? Indexed to inflation after 2013. There is one group of FSA owners for whom this new cap will be particularly cruel and onerous: parents of special needs children.? There are thousands of families with special needs children in the United States, and many of them use FSAs to pay for special needs education.? Tuition rates at one leading school that teaches special needs children in Washington, D.C. (National Child Research Center) can easily exceed $14,000 per year. Under tax rules, FSA dollars can be used to pay for this type of special needs education.? This Obamacare cap harms these families.

The Obamacare ?Haircut? for Medical Itemized Deductions goes into force on January 1, 2013.? Currently, those facing high medical expenses are allowed a deduction for medical expenses to the extent that those expenses exceed 7.5 percent of adjusted gross income (AGI).? The new provision imposes a threshold of 10 percent of AGI. Waived for 65+ taxpayers in 2013-2016 only.

Third Wave: The Alternative Minimum Tax and Employer Tax Hikes

When Americans prepare to file their tax returns in January of 2013, they?ll be in for a nasty surprise?the AMT won?t be held harmless, and many tax relief provisions will have expired.? These tax increases will be in force for BOTH 2012 and 2013.? The major items include:

The AMT will ensnare over 31 million families, up from 4 million last year.? According to the left-leaning Tax Policy Center, Congress? failure to index the AMT will lead to an explosion of AMT taxpaying families?rising from 4 million last year to 31 million.? These families will have to calculate their tax burdens twice, and pay taxes at the higher level.? The AMT was created in 1969 to ensnare a handful of taxpayers.

Full business expensing will disappear.? In 2011, businesses can expense half of their purchases of equipment.? Starting on 2013 tax returns, all of it will have to be ?depreciated? (slowly deducted over many years).

Taxes will be raised on all types of businesses.? There are literally scores of tax hikes on business that will take place.? The biggest is the loss of the ?research and experimentation tax credit,? but there are many, many others.? Combining high marginal tax rates with the loss of this tax relief will cost jobs.

Tax Benefits for Education and Teaching Reduced.? The deduction for tuition and fees will not be available.? Tax credits for education will be limited.? Teachers will no longer be able to deduct classroom expenses.? Coverdell Education Savings Accounts will be cut.? Employer-provided educational assistance is curtailed.? The student loan interest deduction will be disallowed for hundreds of thousands of families.

Charitable Contributions from IRAs no longer allowed.? Under current law, a retired person with an IRA can contribute up to $100,000 per year directly to a charity from their IRA.? This contribution also counts toward an annual ?required minimum distribution.?? This ability will no longer be there.

Americans for Tax Reform : 100 Days Until Taxmageddon.

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2. Taxmageddon coming? Answer could cost Americans $500 billion As many Americans were scrambling to get this year?s taxes...
3. The Tax Man Cometh Gary Bauer ? Today is Friday the 13th and this...
4. A plan to triple the tax rate would hurt all shareholders President Obama?s 2013 budget is the gift that keeps on...
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?The quality and variety of the selections you will find on EducationViews.org is second-to-none on the internet today. Since 1997 we have been providing this service at no cost to education professionals, the public in general and policy makers. Hope you enjoy the articles and commentary. Please forward us to your friends and associates. EducationViews.org is maybe the most effective way to transforming educators. The daily email offers a direct and easy way for busy teachers to grow philosophically. I was skeptical, but once you open the email and decide to read a story, you are hooked and it becomes a daily ritual to check out what?s happening. Educating teachers as to what is really going on in the schools opens up a new worldview and vision of thinking most have not been exposed to. The end result, better informed teachers who have a more effective understanding of the principles that make academic achievement a reality. Great job. The more email addresses of educators you get on your list, the bigger the impact and the more kids you will positively influence.

Source: http://educationviews.org/100-days-until-taxmageddon/

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Share With Friends: | | Politics - Top Stories News, RSS and RSS Feed via Feedzilla.

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PST: Can anyone touch Barca in Group G?

Over the last four years, it?s been title-then-semifinal for Barcelona in UEFA Champions League. Having moved on to a new coach, the four-time champions will look to continue that trend, starting Wednesday against Spartak:

Barcelona vs. Spartak Moscow

Camp Nou, Barcelona, 2:45 p.m. Eastern

Barcelona seems have recovered from their Supercopa loss to Real Madrid. Perfect through four league matches, Bar?a has a two-point cushion at the top to La Liga?s standings. More important: The 2010-11 champions have an eight point lead on Real Madrid, having already picked up a key two-point edge versus common opponents.

That?s as smooth a transition as you can imagine from Pep Guardiola to Tito Vilanova. The change has been so seamless, few outside Cataluyna are talking about its implications. There?s less formation changing and more squad rotation, but with the team perfect in Spain, there isn?t much to talk about. All the Vilanova era has brought us thus far is the feeling the Blaugrana will not miss a beat.

That?s bad news for Spartak, of course. Last year?s RPL runners up are big underdogs heading into Wednesday?s match, even if Russian teams have had relative historical success at the Nou Camp. Barcelona?s welcomed Russian squads five times and allowed two of them to leave winners: CSKA Moscow in 1992 and, more relevantly, Rubin Kazan in 2009.

Even though it was three years ago, the Rubin result actually matters, and it?s mattered to a number of teams since Barcelona?s era of dominance started in 2008-09. That?s when Barcelona started the greatest team of all-time discussion began, back when it was unclear there was a plan to beat Barcelona that didn?t involve hoping they had a bad day. Rubin, however, showed you can allow Barcelona to bring the ball onto you, stay deep and compact, and beat them by counter attacking. Jos? Mourinho varied this approach the same year with Inter, eliminating Barcelona on the way to his second European Cup, but the overall theme was the same: You could snap back at Barcelona.

Not having to play that way in Russia, it?s unclear whether Unai Emery?s team can execute that plan. But the coach, having just moved from Valencia, will be very familiar with what needs to be done, and with the likes of Emmanuel Eminike, Romolu, Rafael Carioca and Juan Manuel Jurado, Emery has some interesting pieces. Whether they?re enough to beat Barcelona probably depends more on Bar?a?s play than Spartak?s.

Celtic vs. Benfica

Celtic Park, Glasgow, 2:45 p.m. Eastern

Let?s start with something controversial (that shouldn?t be), something that might look incredibly stupid a few hours from now: Celtic may be the worst team in this tournament. Just saying.

Evidence, you ask? That?s difficult considering they haven?t played a group phase match yet (this is also why my view could turn out to be very wrong). There is a strong circumstantial case, though.

• First, Scotland has proven very week in European play in recent seasons. The league rarely busts a team into the knockout stage of Champions League or Europa. The last time an SPL team made the Champions League group stage, Rangers finished last with a -9 goal difference.
• Second, the league continues to get weaker, beyond just the Rangers situation. Their television deals aren?t keeping up with their former competitors, and (as a result) they?re drawing fewer name players north. Celtic just lost their best midfielder (Ki Sung-Yueng) to Swansea without being able to pick up a comprable replacement.
• Third, consider the seemingly regular struggles Scottish League players have adapting to places like the English Championship. (Though former Ranger Nikica Jelavic at Everton? Good on you.)

Tomorrow Celtic has a chance to offset the SPL?s descent when Benfica visits Glasgow. In three previous trips to Celtic Park (1969, 2006, 2007), the Eagles have three losses, shut out each time. If the present?s working against Celtic (including their worst league start in 13 years), the past couldn?t be more in their favor.

Benfica, on the other hand, sit first in Portugal, scoring 10 goals in their first three league matches. This comes off a quarterfinals run last season, one which saw them eliminate Zenit St. Petersburg before losing to would-be champions Chelsea.

Jorge Jesus?s side is without Javi Garc?a (sold to Manchester City), Axel Witsel (Zenit), and Javier Saviola (M?laga) ? three huge losses. In their place, Benfica?s gone young. Rodrigo Moreno?s scored three goals in as many games, while Ola John (FC Twente) and Eduardo Salvio (Atl?tico Madrid) were brought in with a combined 42 years between them.

After being drawn at home by Braga in the season opener, it looks like Benfica may have taken a small step back. If it?s not a step back, then it?s a reset while the youth beds in. It may be enough of a reset for Celtic to scrounge a point off Portugal?s leaders.

Source: http://prosoccertalk.nbcsports.com/2012/09/18/uefa-champions-league-2012-group-g-preview-barcelona/related

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WHY IT MATTERS: Taxes

The issue:

Just about every U.S. taxpayer is facing a significant tax increase next year, unless Congress and the White House can agree on a plan to extend a huge collection of tax cuts that expires at the end of the year. Beyond that, there's a huge debate over how to overhaul the tax code to make it simpler, with lower rates balanced with fewer deductions. Can homeowners hang onto their juicy mortgage interest deduction? If it's taken away, can lawmakers hang onto their jobs?

___

Where they stand:

President Barack Obama wants to extend Bush-era tax cuts again, but only for individuals making less than $200,000 and married couples making less than $250,000. Those making more would see their taxes go up, though they would still pay less than when Bill Clinton was president. Obama also wants a new rule requiring people who make more than $1 million a year to pay at least 30 percent of their income in federal taxes.

Republican presidential candidate Mitt Romney wants to extend all of the Bush-era tax cuts and enact some new ones. Romney proposes dropping all income tax rates by 20 percent, reducing the top tax rate from 35 percent to 28 percent. The bottom rate would go from 10 percent to 8 percent. Romney says he would pay for the rate cuts by eliminating or reducing tax credits, deductions and exemptions, but won't say which ones would go.

___

Why it matters:

If Congress can't agree on a plan to extend the Bush-era tax cuts, income tax rates would go up for people at every income level. Estate taxes and investment taxes would increase and the alternative minimum tax would hit millions of middle-income people. A payroll tax cut that has saved workers an average of about $1,000 a year in 2011 and 2012 would expire. Dozens of business tax breaks would go away.

In all, taxes would go up by more than $400 billion next year. Combined with federal spending cuts scheduled to take effect in 2013, the one-two punch would probably send the U.S. economy back into recession, according to government economists.

But the fight over Bush-era tax cuts is just the appetizer for a much bigger debate about overhauling the entire tax code.

At 3.8 million words, the U.S. tax code is so thick and so complicated that the head of the Internal Revenue Service says he has to hire someone to do his taxes. Momentum is growing in Congress to make it simpler and fairer. But it's a monumental task that won't get done without leadership from the White House.

Most lawmakers agree that the tax code is filled with too many credits, deductions and exemptions, creating too many winners and losers. Most also agree on a general formula for tax reform: Lower overall tax rates and pay for the reductions by eliminating or reducing some of those credits, deductions and exemptions.

There is, however, no consensus on the details. Why? Because every tax break ? every layer of complexity ? is important to somebody. In some cases, millions of somebodies.

Thirty-four million homeowners claim the mortgage interest deduction and 37 million filers claim the child tax credit. Good luck finding the votes in Congress to cut those tax breaks.

In 1986, President Ronald Reagan worked across party lines with Democrats in Congress to overhaul the nation's tax laws, lowering the rates and simplifying the code.

That same type of cooperation ? and trust ? is essential to overhauling the tax code again. It is, however, almost nonexistent in today's Washington.

EDITOR'S NOTE _ One in a weekday series examining issues at stake in the election and their impact on people

Source: http://news.yahoo.com/why-matters-taxes-070553470--election.html

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