Tag: 上海419同城

  • Standhardinger says relationship with Chot now at a higher level

    first_imgTAIPEI – It may have been “no big deal” to Gilas Pilipinas coach Chot Reyes, but that incident in the game against Iraq on Thursday night in the Jones Cup Invitational is something that Christian Standhardinger values a lot.“I have much respect for coach,” Standhardinger said while seated beside Reyes when someone pointed out that he was able to move on after being sent back to the locker room by the firebrand Gilas coach with 4:55left in that game.ADVERTISEMENT LeBron James scores 31 points, Lakers beat Rockets Lyceum stays unbeaten at 3-0, holds down San Sebastian MOST READ Don’t miss out on the latest news and information. End of his agony? SC rules in favor of Espinosa, orders promoter heirs to pay boxing legend McGregor blasts Cerrone in 40 seconds in UFC return Reyes didn’t approve of a cheap shot Standhardinger gave on an Iraqi player, an act that got him thrown out of the game for a second deliberate foul.Standhardinger scored nine points, had two rebounds and two steals in a 91-80 loss to Lithuania on Friday.“I don’t think it was a solid game,” he said after playing almost 21 minutes. “I can do much better.”ADVERTISEMENT Filipinos turn Taal Volcano ash, plastic trash into bricks PLAY LIST 01:40Filipinos turn Taal Volcano ash, plastic trash into bricks01:32Taal Volcano watch: Island fissures steaming, lake water receding02:14Carpio hits red carpet treatment for China Coast Guard02:56NCRPO pledges to donate P3.5 million to victims of Taal eruption00:56Heavy rain brings some relief in Australia02:37Calm moments allow Taal folks some respite View comments Kawhi Leonard, Clippers rally to beat Pelicans ‘I’m out!’: PewDiePie releases last video before taking break from YouTube READ: Standhardinger proves he is worthy of Fiba Asia spot“It (incident) took our relationship to the next level,” the 6-foot-7 Filipino-German said. “I hope we will be successful throughout the years.”FEATURED STORIESSPORTSEnd of his agony? SC rules in favor of Espinosa, orders promoter heirs to pay boxing legendSPORTSRedemption is sweet for Ginebra, Scottie ThompsonSPORTSMayweather beats Pacquiao, Canelo for ‘Fighter of the Decade’That scene in the Iraq game was a cause for concern as far as Filipino fans here were concerned, as Reyes had his hardworking center troop back to the dugout by himself while the game was going on.READ: Cruz, Standhardinger apologize to team; Chot says incident ‘no big deal’ LATEST STORIES 787 earthquakes recorded in 24 hours due to restive Taal Volcano Marcosian mode: Duterte threatens to arrest water execs ‘one night’ OSG plea to revoke ABS-CBN franchise ‘a duplicitous move’ – Lacson Sports Related Videospowered by AdSparcRead Next Indian national gunned down in Camarines Surlast_img read more

  • Torres to go home?

    first_imgSpanish club Malaga have been linked with a £30m move for Fernando Torres, while AC Milan are reportedly keen to take him on loan.The Daily Mirror say Milan will offer to pay the Chelsea striker’s full wages and want the deal to be with a view to a £30m-plus transfer in the summer.Meanwhile, Metro point out that sources in Spain suggest Malaga want to take Torres back to his native country sooner rather than later and are ready to buy him in January.This page is updated throughout the day. Follow West London Sport on Twitterlast_img read more

  • Mormons and Psychologists Burn Their Brains

    first_imgCan an MRI scan tell anything about spiritual experience?Some neuroscientists at the University of Utah decided to put Mormons in an MRI scanner and watch their brains light up when they felt spiritual. Science Daily describes the experiment:During fMRI [functional MRI] scans, 19 young-adult church members — including seven females and 12 males — performed four tasks in response to content meant to evoke spiritual feelings. The hour-long exam included six minutes of rest; six minutes of audiovisual control (a video detailing their church’s membership statistics); eight minutes of quotations by Mormon and world religious leaders; eight minutes of reading familiar passages from the Book of Mormon; 12 minutes of audiovisual stimuli (church-produced video of family and Biblical scenes, and other religiously evocative content); and another eight minutes of quotations.During the initial quotations portion of the exam, participants — each a former full-time missionary — were shown a series of quotes, each followed by the question “Are you feeling the spirit?” Participants responded with answers ranging from “not feeling” to “very strongly feeling.”The neuroscientists measured a connection between self-professed spirituality and activity in the prefrontal cortex, involved in rational decision making, and in the nucleus acumbens, a part of the brain involved in reward feelings. “Religious and spiritual experiences activate the brain reward circuits in much the same way as love, sex, gambling, drugs and music,” the article says. Here’s how the headlines came out:This is your brain on God: Spiritual experiences activate brain reward circuits (Science Daily)Spiritual Mind: What a Religious Experience Looks Like in the Brain (Live Science)Rachael Rettner at Live Science cautions, “The researchers noted that more studies, including those that look at people from different religions and cultures, are needed in order to identify other brain regions linked with religious experiences.”Philosophers warn that correlation is not causation. What does the experiment signify? What does it mean? Can any conclusions be drawn? If Mormon spiritual feelings produce the same results as gambling, drugs or sex, does the experiment mean anything at all?Apparently the radiologists forgot to include a control group. If any of the scientists were non-Mormons or atheists, they should have scanned themselves when thinking about nothing at all, or when thinking about doing science. Others could be measured when thinking about their favorite football team scoring a touchdown, having ice cream, or petting their dog. If all these things produce similar levels of reward activity in the brain, what could the scans possibly signify, other than the observation that human beings are easily aroused by pleasurable thoughts of all kinds?Such measurements certainly could not speak to the truth or falsity of a religion’s truth claims. Yet the authors of the paper in Social Neuroscience focus on the “evolution of complex religious systems” as if those are distinct from complex scientific systems within a materialistic, evolutionary framework. Here’s their conclusion:Theoretical models of religious cognition have proposed that networks comprised of ventral striatal and prefrontal regions may play a critical role in the development and maintenance of religious ideation….Given commonalities in brain architecture across individuals with limited neural mechanisms for representing euphoria, a search for shared neural mechanisms for intense religious and spiritual feelings across cultures may provide insight into the evolution of complex religious systems and opportunities for cross-cultural understanding of deeply held religious beliefs and experience. Ultimately, the pairing of classical reward responses with abstract religious ideation may indicate a brain mechanism for attachment to doctrinal concepts and charismatic in-group religious leaders.How, exactly, did doctrinal concepts (concepts being in the realm of rational thought and logic) become attached to purely physical pleasure responses? Do concepts even fit into an evolutionary worldview? Where did concepts come from? How did they evolve by mutation and selection?If religion evolved, so did Darwinism. If religion is an epiphenomenon of neurons, so is Darwinism. That implies that any “pairing of classical reward responses” with abstract scientific ideation may indicate a brain mechanism for attachment to scientific concepts and influential in-group scientific leaders. Let these scientists prove otherwise, using only Darwin’s toolkit of natural selection on random variations.We would like to know the motivation of these scientists. Why are they performing such experiments, which are doomed from the start to be meaningless? Knowing the mindset of today’s naturalistic secular scientists, we suspect their motivations include trying to prove that religion is nothing more than a neural activity in the brain that evolved because it makes people feel good. Like Marx, they want to show that religion is an opiate of the people, producing the same response as drugs. If so, let us remind them that what’s good for the goose is good for the gander. That self-refuting motivation equally implies that doing science is nothing more than a neural activity in the brain that makes scientists feel good.This research was funded in part by the National Institute of Mental Health. If anyone thinks this was a well-designed scientific activity, let’s start asking some questions: What is the significance of a pleasure response if it applies equally well to all kinds of non-spiritual activities, including drugs and gambling? If natural selection would prevent harmful activity like taking drugs, why would it reward it? It could kill the individual before he or she could pass on their genes. Why did they measure only self-induced “spiritual” activities and not rational activities like a debate on the truth claims of Mormonism? Why did they choose only Mormons and no control group? The paper astonishingly says that “each subject served as their own control,” hardly a good model of experimental setup. (Visited 63 times, 1 visits today)FacebookTwitterPinterestSave分享0 If the scientists are secularists and believe that religion evolved because it produces pleasure, why would natural selection reward anything they would presume to be irrational? If the scientists were scanned and showed responses, would they be upset if religious people drew conclusions that the scientists were sinners and this was their guilt manifesting itself in their brains? Why not? How do they know that the fMRI activity was not a secondary response to some other concurrent stimulation? I say it’s time to put the neuroscientists in the scanner and analyze them. We need to cure their Yoda Complex. We need to teach them about the argument from reason for the existence of God. We need to warn them about the danger of engaging in self-refuting belief systems.Exercise: Add to our list of questions that scientists never ask who perform these kinds of experiments on “the evolution of religion.”A note to Mormon readers: If your religion makes you feel warm and happy, that’s nice, but it has nothing to do with the truth of your church’s doctrines. You can get the same warm fuzzies from sex and drugs. The same warning applies to all religions and systems of ideas. Better do your homework on what you believe. Why did they not compare feeling-based religions like Mormon with rational-based religions like Presbyterianism, and atheism as an outgroup? How about scanning a Christian suffering persecution? or a PhD theologian writing a book on systematic theology? Would the scientists be willing to get into the scanner and let religious people run scans on them? Why not? Can they point to fMRI signatures of other intense feelings, including hate, pride, anger, fear, or laughter? Are those always distinct from pleasure responses in predictable ways? Why didn’t they measure the brain activity when the subjects thought about fear of hell or concern they are involved in a cult? Are the scientists presuming that the more the response, the better the religion? or that all religions that produce the same fMRI scan are equivalent? On what basis?last_img read more

  • SA calls for more Africa-India trade

    first_img27 May 2011 Speaking at the second Africa-India summit in Addis Ababa on Wednesday, South African Deputy President Kgalema Motlanthe reaffirmed the strategic importance of India’s relationship with Africa, while stressing the need for burgeoning trade relations to be pushed to the next level. “We need to ensure that capacity building is focused on further expansion and leads to increases in trade between and amongst the African countries and India, as well as in investment in infrastructure development,” Motlanthe told representatives from India and the 15 African countries that took part in the summit. Motlanthe commended the commitment of $18-billion worth of projects to Africa by Indian businesses at an Africa-India Business Forum Conclave held early this year, as well as the credit line India offered to Africa during the first Summit in 2008 – commitments made in a harsh economic environment in the aftermath of the global recession. “We, as African countries, need to ensure that we fully utilise such opportunities to the benefit of our people, especially since the shortage of finance experienced by Africa in this current economic situation depresses investment, deters growth and undermines the ability of our countries to meet the Millennium Development Goals,” Motlanthe said. Currently, the World Bank estimates that Africa needs investment of US$93-billion per year to address its infrastructure gap. While the Deputy President acknowledged gains made in the agriculture, manufacturing and other sectors, he said there was still a need to explore ways of making more out of the partnership with India in order to stimulate employment creation in various African countries. Motlanthe proposed that there should be a follow-up mechanism that would ensure monitoring and evaluation of progress made. “With strict time-frames, this will help member states to remain focused and effectively implement the programmes and projects sponsored by this forum,” Motlanthe said. With Africa still trying to break into India’s highly regulated economic market and one of the world’s fastest growing economies, Motlanthe was hopeful that gains would be made through partnerships like the Africa-India Forum, IBSA and BRICS. Working in concert with India, he was also confident that Africa could push for the conclusion of the World Trade Organisation’s Doha Round of negotiations, which would ultimately see a more equitable global trade system. The next Africa-India summit will be held in New Delhi in 2014. Source: BuaNewslast_img read more

  • England edge South Africa for Junior World title

    first_img20 June 2014 In a tightly fought battle between 2012 champions South Africa and 2013 champions England, the English narrowly claimed the honours 21-20 in the final of the 2014 IRB Junior World Championships at Eden Park in Auckland on Friday. “We fought hard this whole tournament. We had two great wins against New Zealand, in the pool stages and the semi-final. We weren’t up for it tonight. We just weren’t good enough,” South African captain Handre Pollard said in a post-match interview on the field.‘They disrupted us a bit there’ Speaking about his side’s tactical approach, Pollard added: “I think we played the kicking game well, but they were very good at set pieces. I think any English side is good at set pieces. They disrupted us a bit there and that’s what we pride ourselves on, that’s where we start our set plays, so I think they did well to disrupt us there. “Credit has to go the English guys for fighting hard.”‘An amazing feeling’ England captain Maro Itoje was thrilled with his side’s victory. “It’s an amazing feeling. We worked so hard. Joy and tribulation. This has been a fantastic experience for us,” he said.IRB Junior Player of the Year It was a bittersweet occasion for South African skipper Pollard, who was named the IRB Junior Player of the Year at the post-match presentations. He joins Jan Serfontein (2012) and Pat Barnard (2002) as South African winners of the prestigious award. From the kick off, the English played the game inside the Junior Springboks’ half for the first five minutes of the contest, but Pollard and company slowly started moving the game downfield. First points After the men in green and gold’s first concerted attack, England flyhalf Billy Burns was blown for going off his feet at a ruck and Pollard knocked over the easy penalty to give South Africa the early lead. After a knock-on from the restart, however, England were able to exert similar pressure on South Africa and this time Burns had a crack at the posts. His effort was good and the teams were level at 3-3.South African try The Baby Boks hit the front again in the 20th minute when they quickly turned over England ball just outside the defending champions’ 22. Pollard put in a deft chip for Jesse Kriel to run onto. It was perfectly placed and Kriel gathered it and beat fullback Aaron Morris in the same motion to go over for his fourth try of the tournament on the left. Pollard converted the five-pointer to make it South Africa 10, England 3. With the Junior Springboks still camping in the England half, Pollard came oh so close to making it a 10-point South African lead, but his left-footed drop kick from just outside the English 22 was narrowly wide of the mark. With the two big packs battling for supremacy, South Africa began to enjoy some superiority in the lineouts, thanks mainly to the work of lock JD Schickerling.Huge penalty However, a huge 56-metre penalty from Aaron Morris four minutes before the break reduced the gap between the teams to three points as the arm wrestle continued. Then, with the half-time imminent, centre Nick Tompkins bust through a number of tackles before he was brought down just short of the South African tryline. England quickly recycled the ball and moved it wide to the right where Nathan Earle had an easy run in for a try. Burns missed with his conversion attempt. England led 11-10 and the half-time hooter sounded. Burns extended the English lead with a penaty four minutes into the second stanza, but Pollard made it a one-point game again when he replied with a penalty two minutes later.Second English try England, though, soon improved on their advantage when they scored a second try through Joel Conlon, with Burns adding the extras to make it England 21, South Africa 13. After wing Howard Packman had made ground up to the South African 22, fellow winger Nathan Earle took his team to within sight of the tryline, but the ball went loose off of Sergeal Petersen and into touch for an England thrown-in, from which they drove Conlon over to extend their advantage.South African response The Junior Springboks were far from done, however, and they soon found a second try of their own. After creating space down the left from a set scrum, Duhan van der Merwe brushed off a tackle before finding Jesse Kriel on his inside. The centre then rounded off a smart move with a neat sidestep of the fullback to go over for his second try of the final. Pollard pulled his team to back within one point of England with a successful conversion and the battle for the Junior World Championships title was well and truly back on.Junior Springbok pressure Having scored, South Africa surged back onto the attack after ripping the ball free from a driving maul by England. Playing the game inside the English 22, they kept the men in white under pressure, with Kriel coming close to the tryline again. When England tried to clear their lines, they couldn’t find any distance on their clearances on their kicks and the Junior Springboks remained on the attack. Pollard tried a drop kick from wide on the right, but his kick was just right of the posts. The miss, importantly, enabled England to kick as far as they possibly could downfield. Once they regained possession after South Africa conceded a penalty for illegal scummaging they ran the clock down to seal a second successive title.last_img read more

  • Sulfur Fertilizers: One Vital Nutrient

    first_imgShare Facebook Twitter Google + LinkedIn Pinterest By Russ QuinnDTN Staff ReporterOMAHA (DTN) — It’s well known that crops need the proper amounts of nitrogen (N), phosphorus (P) and potassium (K) to produce healthy plants and top yields.Less known, but nearly as important, is sulfur (S). Plants not only need sulfur but also require it in the right form for plant availability. Research has also shown that season-long availability is vital for most crops.The Sulphur Institute (TSI) (https://www.sulphurinstitute.org/…) refers to S as the fourth major plant nutrient. It has some key functions, including the formation of chlorophyll, which permits photosynthesis, the production of protein and the synthesis of oils.Any crop can have a positive response to S, but corn, wheat, soybeans, alfalfa and cotton are the most common recipients. Canola is another crop that has higher S requirements, according to TSI.Atmospheric deposition, the organic matter of the soil and previous applications are the most common sources of S, according to Ross Bender, senior agronomist for The Mosaic Company.Historically, crops got much of their S needs from the environment via gas from industrial processes in large quantities, he said.Environmental regulations altering the composition of fuels and other pollution controls have lowered the amount of S compounds in the atmosphere available for plants. Despite this, the atmosphere and the organic matter of soil will still contribute some S.Total S requirements are 1 pound of S for every 10 bushels per acre (bpa) of corn or 3.5 bpa soybeans. Subtract from that what is available from the atmosphere and from soil organic matter. The difference is what the plants need.Bender gives the hypothetical scenario of a farm in Champaign, Illinois, growing 230 bpa corn and 60 bpa soybeans. The S uptake would be 23 pounds of S/ac in corn and 17 pounds of S/ac in soybeans with the atmosphere contributing about 6 pounds of S/ac and organic matter another 6 lbs. The deficit would then be 11 lbs. S/ac in corn and 5 lbs. S/ac in beans, he said.“The suggested application rate based on 60% efficiency would be 18 lbs. S/ac in corn and 8 lbs. S/ac in soybeans,” Bender told DTN.Bender said S can be applied in the elemental form or the sulfate form. The elemental form will not be available to plants right away, unlike sulfate, which can release the nutrient right away. A product such as gypsum is a sulfate-based S source, he said.Having different S sources that are both elemental and sulfate will allow plants access to the nutrient all growing season.Any combination of S-application technologies, timings and fertilizer sources that allow you to provide season-long availability to the nutrient is critical, he said.“More than 50% of the sulfur uptake in corn occurs during grain-fill,” he said.Soybeans will need more than half of the S needs after the start of seed-fill, he said.In 2018, six independent, third-party corn yield research trials in Indiana, Kansas, Mississippi, Nebraska and South Carolina were done with elemental S (0-0-0-90S), ammonium sulfate (21-0-0-24S) and Mosaic’s MicroEssentials (12-40-0-10S) being applied. Across the trials, an increase of 5.6 to 9.3 bpa was seen with season-long S, Bender said.APPLYING MORE STim Malterer, a farmer-agronomist from Janesville, Minnesota, said farmers in his area have been applying S to corn and wheat in recent years. On his own farm, they have been applying the nutrient since he came back to the farm in 2010, and his dad has been applying the nutrient since about 2005.]“You can see a huge response yield-wise in corn,” Malterer said.They typically apply N and S together, both right after planting and in a sidedressing operation. Their corn acres receive 25 to 35 lbs. S per acre and wheat gets 20 to 25 lbs. S/ac total.Malterer estimates 30% to 60% of his agronomic customers in his home area of south-central Minnesota apply S on their corn and wheat acres.Sulfur deficiency in terms of visual symptoms is very similar to nitrogen deficiency with yellowing of the plants. Malterer said they differ in that S deficiency occurs from the top of the plant downward, while nitrogen deficiency is the opposite, moving from the bottom of the plants to the top.The popularity of sidedressing nutrients may also be helping to increase S applications as farmers attempt to deliver nutrients when needed by the plants, he said. It’s simple to apply some S while a sidedressing trip of N is being made.Malterer also uses hog manure as a fertilizer source on his farm. The S in manure may not be available right away to plants, he said.Manure is a good source of S, but the amount varies among animal species and the rate of application. About 55% of total manure S becomes available to crops in the year of application, according to the University of Wisconsin Extension. (http://corn.agronomy.wisc.edu/…)Brittany Bolte, an independent agronomist from Bassett, Nebraska, said farmers in north-central Nebraska have been split since the 1970s in applying fertilizer. Producers in her region use center pivot irrigation systems to apply fertilizer, also known as fertigation.The region’s sandy soil means the holding capacity for fertilizer is low, which is why most nutrients are applied through the pivot as multiple applications as needed, she said. Sandy soils also tend to have less organic matter, so more S has to be applied.“I would say the last five or six years, our producers have really moved towards using more S, and this has a huge effect on corn yields,” Bolte said. “It’s an easy sell for S now.”In most cases, the main N source for fertigation is either 28% or 32%, and then liquid S is blended into the N. The blended fertilizer is usually 28-0-0-5S or 32-0-05S, she said.S IN BEANSBolte, who also sells Channel Seed, is seeing more interest from her customers in applying S to soybeans. However, soybeans are still a relatively new crop in the area, and controlling input costs is a consideration.Malterer said application is the main issue in soybeans. He doesn’t apply P and K to land being rotated to soybeans, so there’s no carrier for the S, he said.“How to get it out there is the question, and I haven’t really found an answer yet,” Malterer said.Bender said one of his missions currently is to raise awareness of the S need in soybeans. Like with corn, it is critical to have season-long S uptake in beans as well.So far, the yield response in soybeans has been less than corn. In eight 2016 University and third-party research trials in 2016, soybean yields only increased 1.1 to 1.8 bpa.Bender said, for the last few years, more studies have focused on the effects of S on soybeans. Growers have shifted to improving their nutrition for beans, he said.“It’s time to start exploring S on soybeans,” Bender said.The University of Minnesota Extension recently published an article about sulfur application in the fall. Here is a link to the article: https://blog-crop-news.extension.umn.edu/….Russ Quinn can be reached at russ.quinn@dtn.comFollow him on Twitter @RussQuinnDTN(PS/AG/SK)© Copyright 2019 DTN/The Progressive Farmer. All rights reserved.last_img read more

  • Turning a Remodel Into a Showcase

    first_imgBack in May, during the National Green Building Conference in Dallas, the National Association of Home Builders presented “Best in Green Home Building” awards in 15 categories, including Single-family Remodeling Project of the Year.The pool of green makeover projects is growing rapidly, and we realized we had yet to elaborate on this one, which involved North Carolina builder Bill Beasley’s extensive remodel and expansion of his mid-1980s home, in Durham.Basically, Beasley deconstructed much of the original dwelling, retained the roof, walls, and foundation, reused the materials he could, donated or recycled most of the rest, constructed the home for airtightness and insulation, and almost doubled its size, to 4,340 sq. ft., in the process.At the end of it all, Beasley came away with a really nice house to live in and a large-scale demo for the green building practices he endorses. As GBA Advisor Michael Chandler has noted, Beasley is a “fellow shelter nerd” who, like Chandler, has taken an active interest in the development of NAHB’s National Green Building Standard. He also has worked to spread the NAHB Green ethos to builders in North Carolina’s Piedmont area, co-founding the Green Home Builders of the Triangle and helping other builder associations in the region join the program.Red-B goes for the GoldBeasley and his custom-home company, Red-B Construction, present the project as a case study of how a remodel of a poorly insulated home can, despite the addition of substantial floor space, land a HERS rating of 50. Red-B created a website for the project – The Green Makeover Home – that also points out the house is expected to earn a Gold certification from Green Home Builders of the Triangle, which uses NAHB Green guidelines.A list of project highlights notes that the existing home’s foundation and much of the overall structure was reused, including 2×4 studs, doors, cabinets, stairs, and interior trim. Spray foam insulation was used in the attic and portions of the walls, and the building’s HVAC system features 16 SEER air conditioning, variable-speed, dual-stage air handlers, and a furnace that offers 95% annual fuel utilization efficiency.The home also includes energy-efficient casement windows and patio doors, no-formaldehyde carpets, low-VOC paints, adhesives, and flooring. A 1,700-gallon cistern holds 80% of the rainwater runoff from the roofs, which is redistributed to the landscape. The house also is equipped with a gray water recovery system.It was an expensive project. A recent story about it, published by the Herald-Sun, a Triangle-based paper (registration required), noted that this all-out remodel ended up costing about $700,000 above the $250,000 purchase price of the house – although the expansion alone would have been a budget buster for most people even without adherence to green standards. But as Beasley points out on the Green Makeover site, the main point of the project is to show how green construction techniques and materials might be applied to a remodel of almost any scale, how waste can be reduced, and how a home’s performance can be greatly improved.“I’m kind of on a mission,” Beasley told the Herald-Sun, “to take this company and use it to educate people on the importance of green homes.”last_img read more

  • Can States Tax Income From Out-of-State Trusts?

    first_imgThe U.S. Supreme Court ruled in North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust that states cannot tax the income of out-of-state trusts based only on in-state resident beneficiaries. The case involved a North Carolina law that allows the state to tax trust income that “is for the benefit of” a resident. North Carolina applied the law to tax the income of an out-of-state trust based on beneficiaries who lived in the state.A unanimous Court concluded that the law as applied to the out-of-state trust violated the Due Process Clause of the U.S. constitution. The presence of in-state beneficiaries alone does not allow states to tax trust income if:the trust has not distributed the income to the beneficiaries; andthe beneficiaries have no right to demand that income and are uncertain ever to receive it.Origins of KaestnerThe grantor formed the Kaestner trust in his home state of New York for the benefit of his children. New York law governed the trust and a New York resident served as its first trustee. A Connecticut resident served as trustee at the time of the dispute. The trustee had absolute discretion over trust distributions.The grantor’s daughter and her children lived in North Carolina. The trustee did not distribute any income from the trust to the daughter or her children during this time.The trustee kept the trust documents and records in New York. Custodians located in Massachusetts managed the trust’s assets. The trust had no physical presence, held no real property, and made no direct investments in North Carolina.North Carolina issued a tax assessment of $1.3 on the income of the Kaestner trust for the tax years in question. The trustee paid the tax under protest and then sued in state court for a refund. The North Carolina courts found the link between the state and the trust too tenuous to meet due process requirements.Minimum Contacts AnalysisThe Court applies a two-step analysis to determine if a state tax satisfies the Due Process Clause. First, some definite link or minimum connection must exist between a state and the person, property or transaction it seeks to tax. Second, a rational relationship must exist between the income subject to tax and the values connected with the state.When looking at the state trust taxes, the Court has focused on the relationship between:the settlor, trustee, or beneficiary; andthe trust assets that the state seeks to tax.For beneficiary contacts, it has examined the in-state beneficiary’s right to:control;possess;enjoy; orreceive trust assets.The Kaestner beneficiaries did not have any minimum connection to support the North Carolina’s tax on the trust. The beneficiaries:did not receive any income distributions from the trust;had no right to demand trust income or otherwise control, possess, or enjoy the trust assets; andcould not count on receiving any specific amount of income from the trust in the future.Kaestner TakeawaysThe Court made it very clear that its decision is narrow in scope. It noted that North Carolina is one of a small number of states that rely only on beneficiary residency as a basis for trust taxation. Tennessee has a law like North Carolina, but it is phasing out its income tax. California applies its tax based on the residency of noncontingent beneficiaries.The decision also did not address the validity of state laws that:consider the in-state residency of a beneficiary as one of a combination of factors; orturn on the residency of a settlor.So, the Kaestner ruling leaves open many unanswered questions about the limits on a state’s power to tax trust income.By Tim Bjur, J.D.Login to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.last_img read more

  • Rajeev Shukla, Arun Jaitley and Rajat Sharma join Hockey India League board

    first_imgIPL chairman Rajeev Shukla, BJP leader Arun Jaitley and renowned media personality Rajat Sharma have been named board members of Hockey India League(HIL) to be held across the country early next year.Hockey India secretary-general and HIL chairman Narinder Batra said the appointments of these personalities from outside the hockey circle would enhance the profile of the league.”We are honoured that Mr. Rajeev Shukla, Mr. Arun Jaitley and Mr. Rajat Sharma have accepted our invitation to be on the board of HIL,” he said.”We are sure that the Hockey India League will gain from Mr. Shukla’s knowledge as chairman of the Indian Premier League Governing Council and in public life, Mr. Jaitley’s vast experience as lawyer and sports administrator and Mr. Rajat Sharma’s experience as a media personality,?? Batra said.On his part, Shukla hoped the inaugural HIL will be a huge success.”I am glad to be given the opportunity to serve our national sport and I am sure that HIL will be an unqualified success,” Shukla said.”I believe everyone in our country loves hockey and hopes for it to return to the big league. As with IPL, I am sure players around the world will want to be a part of the Hockey India League,” he added.Jaitley said hockey in India is poised for a massive shot in the arm.last_img read more

  • Will a repaired super foe be OK with Pacquiao?

    first_imgHis credentials boldly paint WBA welterweight champion Keith Thurman as a genuine world title owner.The unbeaten Thurman, 30, is listed as the WBA super welterweight titlist, with a 29-0 record, including 22 knockouts.ADVERTISEMENT Thurman, who had his last fight in January following a two-year layoff due to injuries (hand and elbow) was anything but super against the obscure Josesito Lopez, a 16-1 underdog who got off from a second-round knockdown to give Thurman hell—close to stopping the lethargic WBA super belt owner. Thurman was lucky to have survived and go home with a majority decision.Latest reports say a Thurman fight against eight-division world champ Manny Pacquiao is just waiting for the final details and signatures of the main protagonists.FEATURED STORIESSPORTSPrivate companies step in to help SEA Games hostingSPORTSPalace wants Cayetano’s PHISGOC Foundation probed over corruption chargesSPORTSSingapore latest to raise issue on SEA Games food, logisticsPacquiao is the regular WBA welterweight champion who also had his last bout in January.The Pacquiao-Thurman WBA unification fight is being calendared for July. Of course, Thurman continued to undergo repairs and remedies in his damaged system. (There was one report saying the most serious injuries were caused by a car crash).As expected, experts were one in saying mere patch-ups would be of no help if and when he ends up face-to-face with the perpetually fiery Manny Pacquiao.If anything, Thurman, once fabulously known as One Time, will definitely be no Adrien Broner, who made a fool of himself in his last pay-per-view clash with Pacquiao.Thurman, a cerebral warrior, should be able to pull some surprises.He’s young and there’s a whole world of prizefight possibilities awaiting him.Forget about the dreadful last fight, the dirty details have been aptly swept under the rug.Pacquiao should not be demeaned with a useless foe, or a shaky and rusty statue for an opponent.The boxing world—Pacquiao himself—wants to see a genuine new super WBA champ in Keith Thurman. PH underwater hockey team aims to make waves in SEA Games PLAY LIST 02:42PH underwater hockey team aims to make waves in SEA Games01:44Philippines marks anniversary of massacre with calls for justice01:19Fire erupts in Barangay Tatalon in Quezon City01:07Trump talks impeachment while meeting NCAA athletes02:49World-class track facilities installed at NCC for SEA Games02:11Trump awards medals to Jon Voight, Alison Krauss Sports Related Videospowered by AdSparcRead Next Panelo: Duterte ‘angry’ with SEA Games hosting hassles Duterte wants probe of SEA Games mess View comments Private companies step in to help SEA Games hosting Donaire faces eager Young after injury to original foe DA eyes importing ‘galunggong’ anew LATEST STORIES MOST READ SEA Games hosting troubles anger Duterte Hontiveros presses for security audit of national power grid Cayetano: Senate, Drilon to be blamed for SEA Games mess Philippine Arena Interchange inaugurated Don’t miss out on the latest news and information. It will be a pay-per-view event. Both Pacquiao and Thurman are now with the Premier Boxing Champions of the influential Al Haymon.Thurman was not figuring prominently in the derby to fight Pacquiao; but he suddenly sprinted up front and moved past Danny Garcia, who had a sensational previous stoppage victory.Thurman also happened to own a big tactical win over Garcia much earlier.Thurman, however, had a hard time figuring big in the race to fight Pacquiao, mainly because of his underwhelming performance against Lopez in January. In that bout, Thurman was hapless and unenthusiastic. He was hopelessly rusty, a shaky statue of his old combative self.After that bout, Bob Arum readily remarked that Thurman was totally through with serious prizefighting.ADVERTISEMENTlast_img read more