Virus Victors: People Who Control HIV

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Bruce Walker, professor of medicine at Harvard Medical School and director of the Ragon Institute of Massachusetts General Hospital, M.I.T. and Harvard, talks about his article in the July issue of Scientific American magazine called "Controlling HIV," about rare individuals who never develop AIDS after being infected by the virus

May 29, 2012?|

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Bruce Walker, professor of medicine at Harvard Medical School and director of the Ragon Institute of Massachusetts General Hospital, M.I.T. and Harvard, talks about his article in the July issue of Scientific American magazine called "Controlling HIV," about rare individuals who never develop AIDS after being infected by the virus.??

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KCYDN Jobs: Development & Communications Coordinator ...

Development & Communications Coordinator:
Posted by: EarthCorps: Seattle, WA
Seattle, WA, US
ABOUT EARTHCORPS

Seattle-based EarthCorps trains emerging environmental leaders from across the United States and around the world and engages more than 14,000 volunteers each year to restore natural areas around the Puget Sound region. Since 1993, EarthCorps has trained almost 1,000 young adults from more than 80 countries through our flagship conservation corps. As part of EarthCorps? intensive hands-on curriculum, participants learn restoration techniques, try out project design and management, develop leadership and team-building skills, and manage thousands volunteers through community-based environmental restoration initiatives. Each year EarthCorps graduates 50 young people capable of leading their communities in environmental service.

POSITION SUMMARY

The Development & Communications Coordinator is a full-time, non-exempt position that reports to the Development Director. This position is responsible for a variety of activities including gift entry and acknowledgements, report production, and coordination of special events, mailings, and communications. EarthCorps recently moved to a Salesforce database and this position would be expected to help update and standardize donor, volunteer, and other stakeholder data. The program?s growth will provide natural opportunities to learn and grow and the position will require the ability to remain flexible and adaptable in regard to work assignments. The Development & Communications Coordinator will work closely with the Development Director and Director of Strategic Initiatives and other staff to carry out these responsibilities.

Gift Processing & Database Management ? 15%

• Enter gift, pledge, and donor information into Salesforce database. Maintain donor electronic and paper files.
  

• Prepare gift acknowledgement / tax receipt letters, to conform to state, federal, and organization policies.
  

• Generate donor reports, pledge reminders, and queries using Salesforce database.
  
• Track communications and campaigns in Salesforce database.
  

• Assist with Salesforce database clean up and updates.
  

Annual Fund ? 15%

• Coordinate all aspects of appeals, workplace giving, matching gifts, eScrips, and other special campaigns. Implement strategies to attract new donors and retain and upgrade current donors.
  
• Coordinate electronic and print appeals. Prepare mailing lists and mail package contents; manage mailing process and / or coordinate with external printer and mail house, as necessary.
  
• Prepare donor communications, requests for information, proposal documents, and other correspondence to support the work of the development and communications programs.
  
• Manage donor giving web page.
  

Communications ? 30%

• Update organization website content.
  
• Publish and distribute electronic annual report and newsletters (Impact, Volunteer and Friends of Hylebos).
  
• Update social media (FaceBook, Twitter, and other emerging outlets) on a timely basis.
  
• Represent EarthCorps at tabling events, as necessary.
  

Events ? 30%

• Coordinate fundraising events (currently three per year), including coordination of invitations and rsvp process; coordination with venue, caterer, and other vendors; preparation of printed materials; coordination of volunteers; A/V needs; sponsorship benefit fulfillment; and coordination of other event logistics.
  
• In conjunction with the development, communications, and volunteer teams, coordinate signature volunteer events (MLK Day, Earth Month, Summer of Service, and Climate Action Month). Coordinate event logistics, publicity, print materials, and fulfillment of sponsorship benefits.
  

Administrative ? 10%

• Answer the general telephone line and direct callers to appropriate staff.
  
• Process mail and mail/email distribution.
  
• Manage inventory of stationery, business cards, and collateral for fundraising, marketing and programs, updating as necessary.
  
• Coordinate photo documentation, manage digital files, and maintain consistent protocols for storage and usage.
  
• Provide technical support and training to staff, as needed.
  
• Perform other work as requested.
  

REQUIRED QUALIFICATIONS

• Bachelor?s degree and/or experience in a related field.
  
• Ability to efficiently organize, prioritize work, meet deadlines, and work independently.
  
• Excellent written and verbal communication skills; detail-oriented.
  
• Ability to master Salesforce database, including data entry, queries, and reports.
  
• Working knowledge of Microsoft Office Suite, html, and databases. Familiarity with Adobe Creative Suite and Salesforce a plus.
  
• Demonstration of strong, positive working relationships within a team environment.
  
• Ability to build rapport and interact diplomatically with external stakeholders.
  
• Demonstrated ability to maintain self-motivation and persist in the face of obstacles.
  
• Demonstrated ability to complete simultaneous complex projects in a timely manner.
  
• Ability to remain flexible and adaptable as work duties change.
  
• Ability to travel regionally including car and ferry trips.
  
• Valid driver?s license and acceptable driving record.
  
• Ability to work a variable work schedule that may include night and weekend hours.
  
• Strong interest in community service, environment and youth development.
  
• Positive attitude and sense of humor.

Send cover letter, resume and at least two references to: jobs@earthcorps.org. Include ?Development & Communications Coordinator? in the subject line. Preference will be given to applications received by Jun. 8, 2012.

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Cupcake workshop helps North Idaho College sports

It?s time to put the final layer of frosting on local cupcake coverage. Before we do, you?re going to need the skills to make your cupcakes beautiful in the comforts of your home.

That?s why there?s a local decorating workshop with Baltimore, Maryland's Charm City Cupcakes next week to help you out.

Here?s the left field kicker. The workshop is also a fundraiser for North Idaho College?s Athletics Department and during our conversation with the athletics director, Al Williams, he made his pitch for cupcakes and how it all comes back to sports.

Q: Why cupcakes?

A: During one of my travels, I went to Charm City Cupcakes. I was talking to the owner... They?re the official cupcakes of the Baltimore Ravens. ... Sports is kind of a neat thing they took on. A player with the Ravens like their cupcakes.

Q: Is it a good idea for football players to eat cupcakes?

A: Have you seen how big the offensive linemen are? They feed them cupcakes. The breakfast of champions.

Q: Why do you like cupcakes?

A: The neat thing I?ve seen, cupcakes have been replacing wedding cakes. So much easier to hand out. People prefer cupcakes.

Williams did admit that cupcakes have a few calories in them, but as a fan of the Boston business, he convinced them to come out to Coeur d?Alene to teach the workshop. They?ve also taught workshops in Ft. Lauderdale and Richmond, Virginia.

The workshop?s proceeds benefit the Athletics Department which features ten different sports programs for men and women. The workshop has about 100 seats available for each session happening at the Coeur d'Alene Inn. Williams says there?s still space in all of them. To sign up, visit http://nicathletics.com/.

Here?s the three different sessions for May 26th:

• Cupcake Decorating 101 Workshop from 11 a.m. to 12:30 p.m., including a decorating kit for $45 (a $90 total value).

• Mommy, Daddy, and Me Cupcake Decorating Workshop from 2 to 3:30 p.m., including a decorating kit for $60 (a $120 total value). Bring a child, ages 6-12.

• Girls? Night Out Cupcake Decorating 101 Workshop from 5:30 to 7 p.m., including a decorating kit for $50 (a $100 total value). This workshop includes a pre-event wine tasting session sponsored by Odom Northwest Beverages.

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Flowers, dolls adorn site of NYC boy's '79 death

AAA??May. 26, 2012?12:35 PM ET
Flowers, dolls adorn site of NYC boy's '79 death
Associated Press??Associated Press

Supporters of the Patz family leave flowers on their doorstep in SoHo, Friday, May 25, 2012, in New York. New life has been breathed into the missing child case of Etan Patz after Pedro Hernandez implicated himself in the boy's death of the 6-year-old, whose disappearance 33 years ago on his way to school helped launch a missing children's movement that put kids' faces on milk cartons. (AP Photo/John Minchillo)

Supporters of the Patz family leave flowers on their doorstep in SoHo, Friday, May 25, 2012, in New York. New life has been breathed into the missing child case of Etan Patz after Pedro Hernandez implicated himself in the boy's death of the 6-year-old, whose disappearance 33 years ago on his way to school helped launch a missing children's movement that put kids' faces on milk cartons. (AP Photo/John Minchillo)

This undated file image provided Friday, May 28, 2010 by Stanley K. Patz shows a flyer distributed by the New York Police Department of Patz's son Etan who vanished in New York on May 25, 1979. New York City police commissioner Raymond Kelly said Thursday May 24, 2010, that a person who's in custody has implicated himself in the disappearance and death of Etan Patz, (AP Photo/Courtesy NYPD/file) EDITORIAL USE ONLY, NO SALES, FOR USE ONLY IN ILLUSTRATING EDITORIAL STORIES REGARDING THE DISAPPEARANCE OF ETAN PATZ OR OTHER MISSING CHILDREN

Stan Patz, father of missing child Etan Patz, arrives at his home in SoHo, Friday, May 25, 2012, in New York. New life has been breathed into the case after Pedro Hernandez implicated himself in the death of 6-year-old Etan Patz, whose disappearance 33 years ago on his way to school helped launch a missing children's movement that put kids' faces on milk cartons. (AP Photo/John Minchillo)

A woman speaks to a reporter through a door at 116 E. Linwood Ave., Apt. B, in Maple Shade, N.J., Thursday, May 24, 2012. The woman, who would not identify herself said that it is the home of Pedro Hernandez, who is in custody in the disappearence of Etan Patz in 1979. Hernandez has implicated himself in the death of Patz, police said Thursday. (AP Photo/Mel?Evans)

Stan Patz, father of missing child Etan Patz, arrives at his home in SoHo, Friday, May 25, 2012, in New York. New life has been breathed into the case after Pedro Hernandez implicated himself in the death of 6-year-old Etan Patz, whose disappearance 33 years ago on his way to school helped launch a missing children's movement that put kids' faces on milk cartons. (AP Photo/John Minchillo)

NEW YORK (AP) ? Well-wishers are leaving flowers, candles and dolls outside the New York City building where police say 6-year-old Etan Patz (AY'-tahn payts) was strangled in 1979.

The little boy's disappearance from his Manhattan neighborhood was a mystery for 33 years, until a surprise confession this week by a New Jersey man who claimed to have lured the boy into the basement of a convenience store as he waited for his school bus.

Pedro Hernandez was arraigned on a murder charge Friday.

His lawyer says Hernandez is schizophrenic and has a history of hallucinations.

Etan's parents still live two blocks from the spot where he vanished.

A note on their door Saturday said they weren't commenting about the case.

Associated Press

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Donovan makes record 125th start for US

Associated Press Sports

updated 8:15 p.m. ET May 26, 2012

JACKSONVILLE, Fla. (AP) - Landon Donovan set a record with his 125th start for the United States, returning to the American lineup for the first time since September as coach Jurgen Klinsmann made five changes for Saturday night's exhibition against Scotland.

Donovan's 125 starts are one more than defender Jeff Agoos from 1988-03.

Central defender Geoff Cameron, midfielder Jermaine Jones and forwards Jose Torres and Terrence Boyd also were in the U.S. lineup, joining six holdovers from the 1-0 win at Italy on Feb. 29: goalkeeper Tim Howard, left back Fabian Johnson, central defender Carlos Bocanegra, right back Steve Cherundolo and midfielders Maurice Edu and Michael Bradley.

Klinsmann's bench had goalkeeper Brad Guzan; defenders Oguchi Onyewu and Edgar Castillo; midfielders Kyle Beckerman and Joe Corona; and forward Herculez Gomez.

Forward Clint Dempsey, sidelined by a groin injury, did not dress along with goalkeeper Nick Rimando and defenders Clarence Goodson and Michael Parkhurt, who arrived Thursday night following the end of their club seasons in Denmark. Forward Jozy Altidore, whose release was delayed by AZ Alkmaar, is not due to report until Monday.

Scotland Craig Levein made seven changes from the 1-1 tie with Slovenia on Feb. 29, inserting right back Phil Bardsley and central defender Andy Webster, midfielders Scott Brown and Barry Bannan and forwards Matt Phillips, Kenny Miller and Shaun Maloney - whose goal on April 11 gave Wigan a 1-0 upset win over Manchester United.

Bocanegra's Glasgow Rangers' teammate Allan McGregor started in goal. The lineup also includes left back Charlie Mulgrew, central defender Gary Caldwell and midfielder James McArthur.

Preparing for the start of qualifying for the 2014 World Cup, the U.S. plays Brazil on Wednesday at Landover, Md., and Canada next Saturday at Toronto. The Americans open qualifying on June 8 against Antigua and Barbuda at Tampa, Fla., then play at Guatemala on June 12.

Scotland is off after this until an Aug. 15 exhibition against Australia in Edinburgh, then opens qualifying at home against Serbia on Sept. 8.

? 2012 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

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Davis helps Dynamo defeat Galaxy

??Video: Brad Davis discusses Houston's 2-1 victory over LA, which was set up by Davis' 57th-minute corner kick on the game-winning goal.

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Heat Beat Pacers In Game 6: Dwyane Wade Leads Miami To Eastern Conference Finals (VIDEO)

INDIANAPOLIS -- There was nothing soft about Dwyane Wade and the Miami Heat.

Wade scored 41 points, LeBron James chipped in 28 and the Heat finished off the Indiana Pacers, locking up a return trip to the Eastern Conference finals with a 105-93 victory in Game 6 on Thursday night.

The Heat wrapped up the best-of-7 series and will face either Boston or Philadelphia in the next round starting in Miami on Monday. Of course, nothing less than an NBA title will make for a satisfying summer in South Beach.

Two series down, two to go.

The Heat rallied from an early 11-point deficit, riding the hot hand of Wade in the opening half. He scored 26 points by the break, tying Tim Hardaway's 16-year-old franchise record for most playoff points in the first two quarters. James hit consecutive baskets with just over a minute remaining to close it out.

Next up, the Celtics or surprising 76ers. The Heat will get a much-needed chance to relax before worrying about the next opponent, which will be determined in Game 7 at Boston on Saturday.

David West led Indiana with 24 points and all five starters were in double figures. But that balance was overwhelmed by Wade and James.

In a game of spurts, the decisive one came in the closing minutes of the third quarter, the Heat pushing out to their third straight impressive win after falling behind 2-1 in the series.

The Pacers tied it at 66 on Darren Collison's 3-pointer, but it was all Heat the rest of the period. They closed on a 13-3 run, capped by Mario Chalmers' buzzer-beating 3 from the corner. Wade, who was on the bench getting his customary breather at the end of the quarter, leaped from his seat as the ball left Chalmers' hand at the far end, raced along the baseline and pumped his fist when it swished.

As Chalmers raced toward the Miami bench, Wade greeted him near the free throw line with a low-five.

For the most part, D-Wade did his best work while in the game.

He dropped 11-of-16 shooting on the Pacers in the first half, but also made sure the MVP stayed involved, dishing off a behind-the-back pass to James for a thunderous jam.

Indiana clamped down a bit on No. 3 the rest of the way, but he still managed perhaps his most jaw-dropping basket. Darting into the lane, he threw up a wild-looking, one-handed shot that looked like it might go over the backboard, only to catch the top of the glass and drop through, barely touching the twine.

There was none of the nastiness that marked Game 5, when a bunch of flagrant fouls resulted in suspensions for two Miami players, co-captain Udonis Haslem and backup center Dexter Pittman. Pacers president Larry Bird was so disgusted with his team's performance that he accused them of going "soft."

That wasn't the problem this time. This was merely a Miami team on a mission, a mission that began in the summer of 2010 when the Heat signed James and Chris Bosh to join Wade in a seemingly unbeatable Big Three. There was a glitzy introduction and predictions of multiple championships, which left the rest of the league seething and plenty of people cheering when Miami was knocked off in the NBA finals by the Dallas Mavericks last season.

Shaking off that disappointment, James had perhaps his greatest season yet. But it was Wade who took control in the decisive game against the Pacers, delivering the final blow when he split West and George Hill, banking in the shot despite taking a knee from Hill that sent the Heat guard tumbling to the court.

The Pacers simply didn't have enough to match the Heat, even with the Big Three down to the Big Two because of an injury to Bosh.

Chalmers finished with 15 points, while Mike Miller stepped up to provide some quality minutes, scoring 12 points on four 3-pointers to help fill the void without Haslem, Pittman and Bosh.

When Miller wasn't in the game, he stretched out along the baseline to cope with his various aches and pains, more comfortable that way than sitting in a chair. When coach Erik Spoelstra called his number, Miller summoned several of his teammates to help lift him up.

The Pacers started out like they were intent on sending the series back to Miami for a decisive game that surely would have had all of South Florida on edge.

West knocked down a short jumper right off the tip, Danny Granger stuffed one off a fast break and the Pacers had their yellow-clad fans in a tizzy when Granger connected on a 3-pointer to make it 13-3 before the game was 5 minutes old. Another basket by Granger, this one a turnaround jumper, gave the Pacers their biggest lead at 19-8.

But Miami wasn't going to roll over that easy. Miller made the first of his 3s in the closing seconds of the first quarter, and Wade took over from there. He started the period by banking in a 12-footer, then made another short jumper to leave the crowd stirring uneasily. Miller followed with another 3 ? and just like that, it was all tied up.

Yet another 3 by Miller, this one a good 5 feet beyond the arc, gave Miami its biggest lead of the half, 41-35. Back came the Pacers, who went to the locker room with a 53-51 lead and hope of extending their season for at least one more game.

Turns out, they were down to their last half.

___

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Earth - NonProfit WordPres Theme - Eco/Environmental | Premium ...

Best responsive wordpress themes Reviewed by Premium Wordpress Themes on May 25, 2012 Rating: 4 Earth - NonProfit WordPres Theme - Eco/Environmental If you are looking for a wordpress theme for business and non-profit organizations, Earth NonProfit is exactly what you are looking for. Try it now!

Earth NonProfit is a premium WordPress theme built with the design for Environmental/Eco-Friendly website. If you are looking for a wordpress theme for business and non-profit organizations, Earth NonProfit is exactly what you are looking for.

Earth NonProfit WordPress Theme?knows what you need for a non-profit organization. It includes a built-in post-type especially for?event and event calendar, a donate button in the header and post type for gallery that you easily can show your organization?s activities to everyone. Moreover, A must for a wordpress platform is a full blog section where you can post article, news or using as a bulletin board.

Sample data for a?demonstration is the best way you can easily follow the instruction. We know how to help you to manage your website effectively. Drag and drop modules makes you enjoy managing the homepage, just enable/disable events & news,?the highlights or the gallery section?

Start downloading Earth NonProfile WordPress Theme today and let?s see how frequently?your visitors visit back your site!

Price: $35

Theme Features:

• Environmental/Non-Profit theme
• Homepage slider ? with video support
• Able to add sliders or photo gallery to pages or post
• Events custom post type & ajaxed events calendar
• FAQs post type & 2 faqs templates
• Shortcodes ready: ?tabs, buttons,?accordion,?google maps,?toggles, lists and columns
• Homepage with drag and drop modules
• Easily set a blog-style homepage if you prefer
• Widgetized sidebar & ?footer regions
• Custom widgets ? latest blog posts with gallery, thumbnails,?featured events and ?flickr photos.
• Complete blog section
• Able to flickr slideshow gallery to the top of ?pages
• Full-width featured images for pages
• Image cropping by the?Aqua Resizer Script
• Google font options for the main elements
• And much more?

Price: $35

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Why Cats and Dogs are Not Spayed or Neutered ? Pet News and ...

By Guest Blogger Ruth Steinberger for Pet News and Views

Between four and five million cats and dogs are euthanized each year due to overpopulation. Understanding why some people don?t spay or neuter their cats and dogs can help us halt this crisis.

First, pet sterilization is financially off-the-table for a lot of families. In 2007, the Journal of the American Veterinary Medical Association noted that as incomes drop from over $90,000 per year to $35,000 per year, the number of pets that are neutered drops by nearly half. While 41 percent of U.S. households earn under $35,000 per year, fewer than 10 states have statewide access to affordable spay/neuter services.

Secondly, we still rely on old information. A 2009 Ipsos Marketing study revealed that over half of Americans still believe that pets should be six months of age before they are spayed or neutered, yet this arbitrary timeline pushes pets into parenthood. As the day lengthens in the springtime, many cats go into season before five months old.

Lastly, public policies often do not reflect best practices. Many shelters still release intact pets, and they mandate that the juvenile pet be altered by six months.

All these factors create serious hurdles to eliminating pet overpopulation. Changing care giving habits means providing better information to the public, increasing low-income spay/neuter programs, and improving shelter practices.

Solutions Start at the Local Level
While you develop your spay/neuter program also start educational outreach. Education should reach everyone from low-income households to elected officials. Reach out past the animal welfare community. Whether it regards drunk driving, smoking cigarettes, or unwanted puppies, new messages must be heard 7 to 10 times for folks to be in the know. Free educational venues in rural communities include submitting short weekly newspaper blurbs on spay/neuter, postering, local radio shows, and more. In urban areas, you can reach out through community empowerment programs and the ministerial associations.

Contacting civic and business organizations helps people understand your mission and can garner local momentum and financial support in any community.

Keep the message straightforward. Spay/neuter prevents suffering. Remember, unwanted litters that enter the shelter are a taxpayer issue too.

Enabling people to get their pets spayed is the next step. A high volume spay/neuter program prevents litters. There are spay/neuter program models for every size community; do your homework to find effective models for your population size. For low-population communities there are cost effective, creative programs that mirror high volume efficiency to break even. Check out the assessment guidelines at SpayFirst.

If there?s a high volume clinic within 60 miles, transporting pets to the clinic is a great start-up model. A private practice partnership can create a high volume, income targeted spay/neuter clinic within a private clinic one morning a week or on a day the clinic is closed. It should be priced competitively with regional spay/neuter clinics or mobile units; the volume and service model create a positive revenue stream for the clinic. To see how a program can be set up, click here.

A clinic in Bristow, OK, run by Dr. Bill Mitchell, provides up to 20 low-income surgeries every week, replacing a mobile unit that visited previously. The volume builds financial sustainability and because it is located within an existing clinic, there is no capitol drive for start-up and just a few thousand dollars of fundraising enables you to provide a sliding scale to low-income pet owners. A lunch at the end of each month for the hardworking clinic staff is a great way to say thanks! A few pancake breakfasts can sustain a private practice partnership, making special outreach programs within reach.

There are more local resources than you ever imagined; fixing the problem can start today. For information on assessment, click here.

Editor?s Note: Ruth Steinberger is the founder and director of Spay FIRST!, a national organization dedicated to preventing animal suffering through the common sense goal of high volume spay/neuter, education, and outreach.

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Canada's Registered Disability Savings Plan (RDSP): Canada's ...

I have today received a letter dated May 16, 2012, from the Honourable James M. Flaherty, Minister of Finance. I had no idea why I did not get a reply to my correspondence when I knew others had, so I am very pleased to finally get Mr. Flaherty?s letter. It does not give me what I?d like to hear, but it stops my guessing regarding the use of the beneficial Registered Disability Savings Plan for my son and the disabled family members of other such Canadian-American families.

He has confirmed that the RDSP (as well as the TFSA and RESP) are not recognized in the Canada-United States Income Tax Convention but that my concerns on this matter will be considered when the Convention is next open for renegotiation.

Mr. Flaherty has made it clear that the RDSP, which is used as a retirement tool (versus using a Registered Retirement Savings Plan) for many disabled persons,

as: Money paid out of an RDSP will not affect a person?s eligibility for federal benefits, such as the Canada Child Tax Benefit, the Goods and Services Tax credit, Old Age Security or Employment Insurance benefits. In addition, RDSPs will have little or no impact on provincial and territorial social assistance payments. For further details, contact your provincial or territorial government.

should only be used if the Beneficiary or the Holder of the RDSP is NOT also a US Person. It is not a beneficial tax-saving tool when such persons are US Citizens in Canada. Such persons are by virtue of their US citizenship, Second-Class Canadians, discriminated against and deprived of saving for their retirement by the use of an RDSP so their federal and provincial benefits will not be affected (vs the use of RRSP). It is apparent these Second-Class disabled Canadians must miss out (or be subject to US tax) on the following:

To encourage savings, the Government of Canada introduced the Canada Disability Savings Grant and the Canada Disability Savings Bond.

The Canada Disability Savings Grant is a matching grant that the Government deposits into the RDSP. Each year, the Government will match contributions made by paying up to $3 for every $1 paid into the plan, depending on the amount contributed and on the beneficiary?s family income. The Government will deposit a maximum of $3,500 each year, with a lifetime limit of $70,000. Grants will be paid into the RDSP until the year the beneficiary turns 49.

For example
If the beneficiary?s family income is less than or equal to $83,088*:
? The Government will deposit $3 for every $1 on the first $500 contributed to the RDSP and $2 for every $1 on the next $1,000.
If the beneficiary?s family income is over $83,088*:
? The Government will match $1 for every $1 contributed on the first $1,000.
* Income amounts will be updated yearly based on the rate of inflation.

The Government of Canada will also pay a Canada Disability Savings Bond of up to $1,000 a year to low-income and modest-income Canadians. The good news is that no contributions are required to receive the bond; simply open an RDSP and fill out an application form at the financial organization where you have your RDSP. Bonds will be paid into the RDSP until the year the beneficiary turns 49. There is a bond limit of $20,000 over the beneficiary?s lifetime.

For example
If the beneficiary?s family income is less than or equal to $24,183*:
? The Government will deposit $1,000 each year into the RDSP.
For beneficiary family incomes between $24,183 and $41,544*:
? The Government will deposit a portion of the $1,000. As your income increases, the bond amount paid decreases.
* Income amounts will be updated yearly based on the rate of inflation.

From Mr. Flaherty?s letter to me:

Thank you for your correspondence of November 14 and 21, 2011 and January 4, 2012 regarding the taxation by the U.S. of income earned by dual Canadian-American citizens resident in Canada, as well as the requirement for these individuals to file tax and information reporting forms in the U.S. Please excuse the delay in replying.

In your correspondence, you draw attention to financial interests held in Canadian deferred income arrangements, such as Registered Disability Savings Plans (RDSPs), Tax-Free Savings Accounts (TFSAs), and Registered Education Savings Plans (RESPs). While I cannot comment on the specifics of your situation, I would like to make the following general remarks.

Canada and the U.S. have agreed in the Canada-United States Income Tax Convention to exempt from withholding tax dividends and interest paid to a trust, company, organization or other arrangement operated exclusively to administer or provide pension or retirement benefits, such as a Registered Retirement Savings Plan or a Registered Retirement Income Fund. Accordingly, when the above requirements are not met, dividends and interest are subject to income tax.

Since an RDSP, a TFSA or an RESP can be set up to pursue financial objectives other than he exclusive provision of pension or retirement benefits, they do not meet the criterion set out above and, consequently, they do not receive an exemption from U.S. income tax under the Convention.

Your concerns on this matter will be considered when the Convention is next open for renegotiation.

The rest of the letter relates to our requirement to file a Foreign Bank Account Report (FBAR) and what has been reported in the Finance Minister?s correspondence to others. It also highlights the December 7, 2011 IRS guidance on U.S. tax return and FBAR filing requirements for citizens living in Canada and other countries.

It reiterates that penalties imposed by the IRS under FBAR will NOT be collected by the Canada Revenue Agency (CRA) on their behalf and that the CRA does not and will not collect the U.S. tax liability of a Canadian Citizen if the individual was a Canadian Citizen at the time the liability arose (whether or not the individual was also a U.S. Citizen at that time).

The Fact Sheet was enclosed for information purposes only, not to be viewed as tax advice.

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Gov't taking new steps to combat food stamp fraud

"Up to this point, the state's hands have been tied unless they absolutely suspected fraudulent activity," said Kevin Concannon, the department

Overall, food stamp fraud costs taxpayers about $750 million a year, or 1 percent of the $75 billion program that makes up the bulk of the department's total budget for the Supplemental Nutrition Assistance Program.

Most fraud occurs when unscrupulous retailers allow customers to turn in their benefits cards for lesser amounts of cash. But USDA officials are also concerned about people selling or trading cards in the open market, including through websites.

Last year, the department sent letters urging eBay and Craigslist to notify customers that it's illegal to buy and sell food stamps. USDA officials followed up last month, saying they are still getting complaints that people are using the websites to illegally market food stamps.

Both eBay and Craigslist have told the government they are actively reviewing their sites for illegal activity and would take down ads offering food stamp benefits for cash. The USDA also has warned Facebook and Twitter about the practice.

South Dakota, Oklahoma, Washington, D.C., Minnesota and Washington state have the highest percentage of recipients seeking four or more replacement cards over a year. But USDA officials said that doesn't necessarily indicate a high rate of fraud. All states are required by law to reissue lost or stolen cards to those who are eligible for benefits.

Wyoming, Idaho, New Hampshire, North Carolina and Alabama have the lowest percentage of households requesting four or more cards in a 12-month period.

In North Carolina, the state already issues warning letters to people who request four replacement cards in a year, letting them know that officials are monitoring them closely. Dean Simpson, chief of economic family services for the North Carolina Division of Social Services, said the new rules would give her state even more of a boost in curbing food stamp fraud.

"I think it would help with the trafficking and let individuals know they are being observed and watched," said Simpson, who oversees the state's distribution of food stamps.

More than 46 million people receive food stamps, nearly half of them children. The average monthly benefit is $132 per person. Benefit cards work like debit cards, allowing users to swipe them for food purchases at some 231,000 stores around the country that are authorized to take part in the food stamp program. Once a card is reported lost or stolen, it can be disabled immediately. But the USDA does not require photo identification, since several members of a family, including children, may use the cards at different times.

Concannon stressed that the USDA wants to be sensitive to vulnerable people who may lose their cards for innocent reasons. While it may sound suspicious for someone to lose a card two or three times a year, food stamp recipients include many people who are homeless or have dementia or mental illness, he said.

"Our concern is that in many instances, it may point to a trafficking issue," he said.

Last year, about 850,000 people were investigated for possible food stamp fraud. About 2,000 stores were sanctioned for illegal conduct, and 1,200 stores were permanently removed from the food stamp program.

Large supermarkets are seldom involved in illegal activity, Concannon said. The vast majority of fraud is found in smaller shops and convenience stores.

The USDA is currently developing tougher sanctions and penalties for retailers engaging in food stamp fraud. It is also taking steps to make sure that people disqualified from the program for illegal activity are not able to use it again in other states.

Associated Press

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Video: 'Ocean Doctor' kept from wife after mysterious attack

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Leo Roth: Eli Manning is no longer 'Peyton's little brother' (Rochester Democrat and Chronicle)

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Egyptians vote to rid nation of autocratic rule

CAIRO (AP) ? Determined to end decades of authoritarian rule, millions of Egyptians waited patiently in long lines outside polling stations across the nation on Wednesday to freely choose their first president since last year's ouster of longtime ruler and close U.S. ally Hosni Mubarak.

"I can die in a matter of months, so I came for my children, so they can live," a tearful Medhat Ibrahim, 58, who suffers from cancer, said as he waited to vote in a poor district south of Cairo. "We want to live better, like human beings."

Thirteen candidates, who include Islamists, liberals and Mubarak regime figures, are contesting the election. No outright winner is expected to emerge from the two-day vote starting Wednesday. So, a runoff between the two top finishers will be held June 16-17. The winner will be announced on June 21.

"It's a miracle," said Selwa Abdel-Malik, a 60-year-old Christian from the Mediterranean port city of Alexandria as she was about to vote. "And it's a beautiful feeling too."

For most of his 29-year rule, Mubarak ? like his predecessors ? ran unopposed in yes-or-no referendums. Rampant fraud guaranteed ruling party victories in parliamentary elections. Even when, in 2005, Mubarak let challengers oppose him in elections, he ended up not only trouncing his liberal rival but jailing him.

Egypt's next president will be the nation's fifth since the monarchy was toppled following a 1952 coup that ushered in six decades of de facto military rule. Like his three predecessors ? Anwar Sadat, Gamal Abdel-Nasser and Mohammed Naguib ? Mubarak has a military background.

Many of the candidates in the race have called for amendments in Egypt's 1979 peace treaty with Israel, which most Egyptians continue to view as their nation's number one enemy. Though none will likely to dump the pact, a victory by any of the Islamist or leftist candidates could mean strained ties with Israel and a stronger backing for the Palestinians in the peace process.

The generals who have taken over from Mubarak after an 18-day uprising forced him to step down 15 months ago have promised to hand over power by July 1, ending a turbulent transitional period defined by deadly street clashes, a faltering economy, a dramatic surge of crime and human rights abuses.

The military has said it has no intention to cling on to power, but it is not clear what authority it wants to retain after the election of a new president. The generals have said they have no preferred candidate, but they are widely thought to be favoring Ahmed Shafiq, a former air force commander and Mubarak's last prime minister who has steadily gained in opinion polls over the past week.

Other front-runners are Mubarak's foreign minister of 10 years Amr Moussa, Mohammed Morsi of the powerful Muslim Brotherhood and Abdel-Moneim Abolfotoh, a moderate Islamist whose inclusive platform has won him the support of some liberals, leftists and minority Christians.

The election comes less than two weeks before Mubarak, 84, is due to be sentenced after he was tried on charges of complicity in the killing of some 900 protesters during the uprising against his rule. He also faced corruption charges, along with his two sons, one-time heir apparent Gamal and wealthy businessman Alaa.

Whoever wins will face the unenviable task of having to tackle a host of formidable problems, ranging from economic, a tenuous security and soaring unemployment. The next president will serve a four-year term.

"May God help the new president," said Zaki Mohammed, a teacher in his 40s as he waited to vote in a district close to the Giza Pyramids. "There will be 82 million pair of eyes watching him."

Another voter in line, tour agent Salah Ali, said: "We need someone who works more than he talks."

___

Associated Press writer Aya Batrawy contributed to this report from Alexandria, Egypt.

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ASBA Member Special Offer ? Form Your LLC Today!

The Law Office of Joan L. Jakel, PC, is a proud member of the Arizona Small Business Association (ASBA).?? Our office wears the dual hat of both running our business and advising clients how to form and operate their business.?? Our alliance with ASBA is an important one.? We use ASBA?s resources and regularly refer clients to ASBA to utilize their resources.? ASBA is committed to helping businesses launch and grow, which is also our mission.? Over the last several years, ASBA has innovated and created a dynamic presence which has led to strong growth, a greater reach and more valuable? resources.? As an association, they provide tools, resources and services to Arizona businesses that helps them from an operational standpoint through education and cost-saving programs. For more information, check out their website at ASBA.

Given our mutual love of helping entrepreneurs, our office has created a special offer for ASBA members only!? Our office has been helping entrepreneurs set up their companies for more than 10 years and we?re making a special offer to help ASBA members strategically form their limited liability company (LLC).

Our LLC Formation Services include:

We offer personalized services that start by having a conversation to learn about your business.? We then start the education process and provide you with information about LLC?s, the process for forming them, and the options for structuring them so we can strategically form your LLC in a manner that works best for the business and goals. We then provide the following services:

Check availability of the company name
Prepare the Articles of Organization
File the Articles of Organization with the AZ Corporation Commission
Draft an operating agreement that includes buy sell provisions
Prepare the company?s organizational minutes
Publish the Articles of Organization once the Commission approves them
Serve as the company?s statutory agent for the first year*
Provide you with a variety of business resources and guidance, including:

-????????? A Start Up Check list
-????????? The Entrepreneur?s Edge publication
-????????? A Non Disclosure Agreement
-????????? A business resource letter
-????????? Examples of how to appropriately sign contracts on behalf of the LLC

All documents are provided to you in a binder.

Current Office Rate: The legal fees and costs for this package is normally $1300.

ASBA Member Rate:? We are offering it to ASBA members for $770!!

*As statutory agent, we are listed on public record as the statutory agent for the company.? We receive legal notices on behalf of the company, such as law suits, garnishments, demand letters, etc.? When we are served on behalf of a client, we scan the documents into our system, email you the documents and mail the original documents with a cover letter.? On an annual basis, we check the company information on the Corporation Commission?s website and provide you with a link to this information so you can review it and make sure it remains up to date.? We normally charge an annual fee of $149 for this service, but we are offering it to ASBA members at an annual rate of $99.

To take advantage of this offer, call our office at 480.763.4161 and proudly tell us you are an ASBA member!

Tagged as: ASBA, ASBA Member Discount, AZ LLC, business advising, business organizations, company minutes, Legal Services, LLC Formation, NDA, operating agreement, small business resources, start up check list, statutory agent

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'Anti-racists' attack alleged white supremacists

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Iran signals wider UN access as nuclear talks loom

Director General of the International Atomic Energy Agency, IAEA, Yukiya Amano, center, from Japan speaks to the media after returning from Iran at the Vienna International Airport near Schwechat, Austria, on Tuesday, May 22, 2012. Amano says he has reached a deal with Iran on probing suspected work on nuclear weapons and adds that the agreement will "be signed quite soon." (AP Photo/Ronald Zak)

Director General of the International Atomic Energy Agency, IAEA, Yukiya Amano, center, from Japan speaks to the media after returning from Iran at the Vienna International Airport near Schwechat, Austria, on Tuesday, May 22, 2012. Amano says he has reached a deal with Iran on probing suspected work on nuclear weapons and adds that the agreement will "be signed quite soon." (AP Photo/Ronald Zak)

Director General of the International Atomic Energy Agency, IAEA, Yukiya Amano, right, from Japan speaks to the media after returning from Iran at the Vienna International Airport near Schwechat, Austria, on Tuesday, May 22, 2012. Amano says he has reached a deal with Iran on probing suspected work on nuclear weapons and adds that the agreement will "be signed quite soon." (AP Photo/Ronald Zak)

Iraqis walk through Tahrir Square during a heavy sandstorm in Baghdad, Iraq, Tuesday, May 22, 2012. The sandstorm prompted the shutdown of Baghdad's airport on Monday and brought travel complications for envoys trying to reach the Iraqi capital for nuclear talks between Iran and six world powers scheduled to begin Wednesday. (AP Photo/Hadi Mizban)

Traffic snakes through Kahramana Square during a heavy sandstorm in Baghdad, Iraq, Tuesday, May 22, 2012. The sandstorm prompted the shutdown of Baghdad's airport on Monday and brought travel complications for envoys trying to reach the Iraqi capital for nuclear talks between Iran and six world powers scheduled to begin Wednesday.(AP Photo/ Khalid Mohammed)

Iraqi Foreign Affairs Minister Hoshyar Zebari speaks during an interview with the Associated Press in Baghdad, Iraq, Tuesday, May 22, 2012. The five permanent U.N. Security Council members plus Germany,would resume talks with Iran about its nuclear program on Wednesday in Baghdad's fortified Green Zone. Zebari said they will "not produce a miracle." (AP Photo/Khalid Mohammed)

BAGHDAD (AP) ? Iran has made the first move in attempts to gain an edge in nuclear talks with the U.S. and other world powers: It agreed in principle to allow U.N. inspectors to restart probes into a military site suspected of harboring tests related to atomic weapons.

The tentative accord ? announced Tuesday as envoys headed to the Iraqi capital for negotiations ? is likely to be used by Iran as added leverage to seek concessions from the West on sanctions. But U.S. officials have shown no willingness to shift into bargaining mode so quickly, setting the stage for possible tense moments after talks set for Wednesday resume in Baghdad's fortified Green Zone.

Still, Iran's move raises the pressure on the West for some reciprocal gestures to keep dialogue on track and further highlights Tehran's apparent aims of opening a long give-and-take process over its nuclear ambitions.

A major breakthrough in the impasse was not expected in Baghdad, with officials and experts saying both sides will seek to demonstrate enough progress to keep the process moving forward.

That could cool down worries in international markets over possible military action, but reinforce the suspicions of Israeli leaders who claim Iran seeks only to buy time to keep up its production of nuclear fuel.

Iran's envoys, meanwhile, promoted the Baghdad round as an opportunity to set aside past obstacles.

"That is the basis for the beginning of a new cooperation," said Saeed Jalili, the top Iranian nuclear negotiator, who arrived in Baghdad late Monday. "We hope that the talks in Baghdad will be a kind of dialogue that will give shape to such cooperation."

Iran's ambassador to Iraq, Hasan Danaeifar, said the Baghdad talks could be historic.

"Should the talks set a start for a serious, constructive settlement of the issues, it could be a historic meeting for all sides," the official IRNA news agency quoted him as saying.

A senior Western diplomat in Baghdad said sanctions on Iran's oil exports, set to take effect July 1, likely pushed Tehran to the bargaining table.

"I don't think the Iranians are coming to these talks because they suddenly changed their minds about anything. They are coming to these talks because sanctions are beginning to bite," the diplomat said in an interview this week with The Associated Press. He spoke on condition of anonymity to discuss the negotiations candidly.

In Iranian terms, that means offering some possible accommodations ? such as opening to greater U.N. inspections ? but sticking to its right to enrich uranium as a signatory of U.N. nuclear treaties. The Baghdad talks, involving the five permanent U.N. Security Council members plus Germany, could offer a test of how much the U.S. and allies are willing to bend from demands for Iran to halt to all enrichment and instead concentrate on just stopping the highest-grade production.

The West and others fear the 20 percent-level enrichment can be turned quickly into weapons-grade of over 90 percent.

Iran has repeatedly denied it seeks nuclear arms and says its reactors are only for power and medical research.

On Tuesday, the official Islamic Republic News Agency reported that Iranian scientists had inserted a domestically made fuel rod, which contains pellets of 20 percent enriched uranium, into the core of a research nuclear reactor in Tehran.

The advance would be another step in achieving proficiency in the entire nuclear fuel cycle. Iran said in January that it had produced the first nuclear fuel rod, and that it had to find a way to make them because Western sanctions prohibit their purchase from foreign markets.

Western claims about a clandestine atomic weapons program have often cited Iran's Parchin military facility, where the U.N.'s International Atomic Energy Agency believes Iran in 2003 ran explosive tests needed to set off a nuclear charge. Iran describes Parchin as a conventional military site.

The agency's chief, Yukiya Amano, returned to Vienna on Tuesday from a one-day trip to Tehran and said an agreement is within reach to give inspectors "access to sites, scientists and documents it seeks to restart its probe."

He noted that some differences still exist but claimed they "will not be an obstacle to reach agreement." He gave no details on the unsettled points or when the pact could be signed.

Amano's remarks brought a measured response from Washington and allies.

White House press secretary Jay Carney called the announcement a "step forward" and "a step in the right direction." But he stressed that the administration will "make judgments about Iran's behavior based on actions, not just promises or agreements."

"We judge and will judge Iran by its actions," Carney said, adding that "we're not at the stage of negotiating what Iran would get in return for fulfillment of its obligations."

In Germany, Foreign Minister Guido Westerwelle said the apparent inspection pact was an "overdue step in the right direction."

But he added: "The aim is to make progress not just atmospherically but also on substance."

Israel's defense minister, Ehud Barak, dismissed it as a "deception of progress" to stave off international pressure.

"It looks like the Iranians are trying to reach a technical agreement that will create a deception of progress in talks in order to reduce the pressure ahead of talks tomorrow in Baghdad and postpone harshening of sanctions," Barak said, according to a statement from his office.

On Monday, the U.S. Senate backed proposals for further sanctions on Iran, including requiring companies listed on U.S. stock exchanges to disclose any Iran-related business. U.S. and European measures already have targeted Iran's oil exports ? its chief revenue source ? and effectively blocked the country from international banking networks.

Even before the meetings begin in Baghdad, expectations were kept in check.

Iraqi Foreign Minister Hoshyar Zebari said they will "not produce a miracle."

"But everybody is looking for some tangible steps on the basis of reciprocity," Zebari told AP in an interview.

Zebari said there is consensus in Iran for the first time to reach a diplomatic deal.

Mahdi Mohtashami, an analyst and former Iranian foreign ministry official, said "the two sides should begin with small steps, not big demands, if they are to make any progress."

The U.S. has been vague about its immediate goals, with officials saying the talks will gauge Iran's seriousness and explore elements of a possible agreement.

President Barack Obama opposes a near-term military strike on Iran's nuclear facilities. He has pressed Israel to give diplomacy and sanctions time to work while insisting that military options are available should talks fail. Republicans have criticized Obama for holding talks with Iran at all.

___

Associated Press writers George Jahn in Vienna, Brian Murphy in Dubai, Nancy Benac in Washington and Josef Federman in Jerusalem contributed to this report.

Associated Press

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Serial Killer of Internet Dreams

Have you ever said, ?Just five minutes on Facebook.?Two hours later you?re still seeing how much deeper that rabbit trail goes.

Yes, I?m been there. I can waste time with the best of them.

One of these days I?ll share about my World of Warcraft adventure (level 85 gnome mage). Talk about wasting time!

People constantly tell me how much more difficult it is to run a business online today.

They cry, ?There?s too much competition. Advertising is too expensive. Nobody spends money anymore.?

While they?re suffering, business is booming for others.

Your problem isn?t competition.

It?s not the price of advertising.

And it?s not your customers.

Your problem is distraction.

It?s so stinking easy to be distracted today that it?s amazing you get any work done.

There are new flashing shiny objects everywhere you turn.

You?re just getting the Facebook timeline down pat, and PInterest jumps to the forefront.

What?s new this week?

If you could just spend a few hours each day with 100% clarity and purpose, all those other problems will fall to the side.

Find your audience.

Listen to them and their frustrations.

Grab their attention by letting them know you understand their pain.

Offer them a solution to their problem.

And follow-up on those customers with other related solutions and answers.

You only need to reach a tiny fragment of your audience online to build a profitable business.

Competition isn?t the problem.

Distraction is.

It?s slaughtering more dreams of internet businesses than anything else.

It?s become the serial killer of more internet dreams than anything else.

Everything else going on and swirling around you each day is keeping you from focusing on what really matters?what brings the money in.

Gary Halbert used to talk about how he would shut out everything else. He?d turn off the phones. And he put Operation Moneysuck into action where he?d do what brought in the cash.

He?d put together the ads and offers that brought in the cash that funded everything else.

Shutting everything else off is tougher today than ever before.

It?s fun to multitask. It?s just not profitable.

When coaching clients to write, I?ve told them to turn off their monitors before. That way they can only concentrate on what they?re writing. They can?t get distracted by editing. They stop writing with the brakes on.

In the May issue of the Monthly Mentor Club I covered distraction and how to overcome it in detail.

It was all about developing the Mind of a Champion.

You can?t get the paper-and-ink issue that mailed earlier this month, but you can still get the PDF version inside the members area.

But it won?t be available there forever.

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Small Business Week: Getting Started - CBS Boston - CBS New York

BOSTON (CBS) ? This is national Small Business Week, sponsored by the Small Business Administration. Small businesses contribute much to our economy. According to the SBA small firms:

? Employ about half of all private sector employees.
? Pay 43% of total U.S. private payroll.
? Have generated 65% of net new jobs over the past 17 years.
? Hire 43% of high tech workers (scientists, engi?neers, computer programmers, and others).
? Are 52% home-based and 2 percent franchises.
? Make up 98% of all identified exporters
? Produce (16.5 times) more patents per employee than large patenting firms.

A small business by definition has less than 500 employees. However, there were over 21 million firms without any employees. Those are the individuals we will deal with this week.

I figure that number is low for there may be many folks out there not reporting their income from self-employment.

We have a huge underground economy in this country. It?s a cash only economy. Individuals think that they will have more money in their pocket if they don?t share it with Uncle Sam.

That may be true, but if you don?t pay taxes whether they are income taxes, social security or Medicare taxes you will not be eligible for future benefits.

I am not recommending anyone pay more taxes than they should, but you do need to report all of your income and then look for the deductions you are eligible for as a self-employed individual.

The IRS has a section for small businesses on their website and they do offer some good advice.

They even have links to a tutorial on writing a business plan. Request publication 583, Starting a Business and Keeping records and publication 334, Tax Guide for Small Business to get you off on a good start. Both can be downloaded from the IRS? website.

Another helpful government resource for the small business owner is the Small Business Administration; they have key information on running your business and where to get financing.

Also, check out the many books available for starting your own business whether it is a day care or a landscaping firm. Both the Complete Idiot Guides and the Dummy series have some good offerings.

A mistake the self-employed often make, especially those that are new to being self-employed, is that they are overly optimistic in estimating their annual income. If you have a good first quarter, it?s easy to fall into the trap thinking that the next three quarters will also be good! Don?t count on it! Plan for the worse and if it never happens aren?t you lucky?

Another problem for the self-employed individual is the lack of a steady income. Consultants, real estate agents, writers, musicians, landscapers, Dairy Queen owners and carpenters all suffer from fluctuating income.

It?s often feast or famine. And it?s not unusual to find yourself stuck in the famine mode where you need to hone your money survival skills. A long winter dampens the spirits of many self-employed individuals as well as depleting their savings.

One more thing:??? Starting a new business from the IRS? website:

First, you must decide what type of business entity you are going to establish. The type your business takes will determine which tax form you have to file. The most common types of business are the sole proprietorship, partnership, corporation and S corporation.

The type of business you operate determines what taxes you must pay and how you pay them. The four general types of business taxes are income tax, self-employment tax, employment tax and excise tax.

An Employer Identification Number is used to identify a business entity. Generally, businesses need an EIN. Visit IRS.gov for more information about whether you will need an EIN. You can also apply for an EIN online at IRS.gov.

Good records will help you ensure successful operation of your new business. You may choose any record keeping system suited to your business that clearly shows your income and expenses. Except in a few cases, the law does not require any special kind of records. However, the business you are in affects the type of records you need to keep for federal tax purposes.

Every business taxpayer must figure taxable income on an annual accounting period called a tax year. The calendar year and the fiscal year are the most common tax years used.

Each taxpayer must also use a consistent accounting method, which is a set of rules for determining when to report income and expenses. The most commonly used accounting methods are the cash method and an accrual method.

Under the cash method, you generally report income in the tax year you receive it and deduct expenses in the tax year you pay them. Under an accrual method, you generally report income in the tax year you earn it and deduct expenses in the tax year you incur them.

Visit the Business section of IRS.gov for resources to assist entrepreneurs with starting and operating a new business.

Resources:

Starting A Business
Operating A Business
Closing A Business
Publication 4591, Small Business Federal Tax Responsibilities (PDF 470.1K)
Publication 334, Tax Guide for Small Business (PDF 286.2K)

As a self-employed individual, you should try to figure out how much money you need to maintain their life style. Do a cash flow. Where does your money go each month? What would be the bare bones approach if you had to? Are you using your credit card to supplement those no-income periods? Okay to do that but pay it off entirely when your income increases.

And then work on putting together your emergency fund. During the good times, start saving aggressively so that you have at least 6 months? worth of living expenses set aside for the lean times. For those lean times are going to come.

You want to keep this money separate from your checking account and definitely make it hard to get to it so you are not tempted to use it for a vacation or Christmas. Use a money market account, a 3-month CD or even EE bonds.

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Calif. worries Facebook could lead to stock slump

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