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These have contributed to the extraordinary use of formal logic which has become essentially the concern of mathematicians. This has led to attempts to identify logic with formal logic. The claim has even been made that all non-formal reasoning, to the extent that it cannot be formalized, no longer belongs to logic. This conception leads to a genuine impoverishment of logic as well as to a narrow conception of reason. It means that as soon as demonstrative proofs are no longer available reason will no longer dominate.

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Argument Argumentation Dialog education philosophy. University of Brussels Belgium. Buy options. It is not known which approach is more effective. Sample symptoms include lack of social or emotional reciprocity, stereotyped and repetitive use of language or idiosyncratic language, and persistent preoccupation with parts of objects. Onset must be prior to age three years, with delays or abnormal functioning in either social interaction, language as used in social communication, or symbolic or imaginative play.

The disturbance must not be better accounted for by [[Rett syndrome]] or [[childhood disintegrative disorder]]. If warranted, diagnosis and evaluations are conducted with help from ASD specialists, observing and assessing cognitive, communication, family, and other factors using standardized tools, and taking into account any associated [[medical conditions]].

Commercial availability of tests may precede adequate understanding of how to use test results, given the complexity of autism's genetics. The increasing popularity of drug treatment options and the expansion of benefits has given providers incentives to diagnose ASD, resulting in some overdiagnosis of children with uncertain symptoms.

Conversely, the cost of screening and diagnosis and the challenge of obtaining payment can inhibit or delay diagnosis. A three-year-old with autism points to fish in an aquarium, as part of an experiment on the effect of intensive shared-attention training on language development. No single treatment is best and treatment is typically tailored to the child's needs. Some adults show modest improvement in communication skills, but a few decline; no study has focused on autism after midlife. The graph rises steadily from to , from about 0.

The trend curves slightly upward. Reports of autism cases per 1, children grew dramatically in the US from to It is unknown how much, if any, growth came from changes in autism's [[prevalence]]. The sex ratio averages 4. Many anxiety disorders have symptoms that are better explained by ASD itself, or are hard to distinguish from ASD's symptoms. Although the DSM-IV rules out concurrent diagnosis of many other conditions along with autism, the full criteria for [[ADHD]], [[Tourette syndrome]], and other of these conditions are often present and these [[Conditions comorbid to autism spectrum disorders comorbid diagnoses]] are increasingly accepted.

These most commonly include symptoms of [[insomnia]] such as difficulty in falling asleep, frequent [[middle-of-the-night insomnia nocturnal awakenings]], and early morning awakenings. Sleep problems are associated with difficult behaviors and family stress, and are often a focus of clinical attention over and above the primary ASD diagnosis. He is balding and has a serious but slightly smiling expression. The ''[[Table talk literature Table Talk]]'' of [[Martin Luther]], compiled by his notetaker, Mathesius, contains the story of a year-old boy who may have been severely autistic.

Starting in the late s autism was established as a separate syndrome by demonstrating that it is lifelong, distinguishing it from mental retardation and schizophrenia and from other developmental disorders, and demonstrating the benefits of involving parents in active programs of therapy. If there are already plentiful links, please propose additions or replacements on this article's discussion page, or submit your link to the relevant category at the Open Directory Project dmoz.

It is defined as the ratio of reflected radiation from the surface to incident radiation upon it. Being a [[Dimensionless number dimensionless ]] fraction, it may also be expressed as a percentage, and is measured on a scale from zero for no reflecting power of a perfectly black surface, to 1 for perfect reflection of a white surface. Albedo depends on the [[frequency]] of the radiation. When quoted unqualified, it usually refers to some appropriate average across the spectrum of [[visible light]].

In general, the albedo depends on the directional distribution of incoming radiation. Exceptions are [[Lambertian]] surfaces, which scatter radiation in all directions according to a cosine function, so their albedo does not depend on the incident distribution. In practice, a [[bidirectional reflectance distribution function]] BRDF may be required to characterize the scattering properties of a surface accurately, although the albedo is a very useful first approximation.

The albedo is an important concept in [[climatology]] and [[astronomy]], as well as in computer graphics and computer vision. Betts, John H. Deeply shadowed cavities can achieve an effective albedo approaching the zero of a [[black body]]. When seen from a distance, the ocean surface has a low albedo, as do most forests, while desert areas have some of the highest albedos among landforms.

Most land areas are in an albedo range of 0. Human activities have changed the albedo via forest clearance and farming, for example of various areas around the globe. However, quantification of this effect on the global scale is difficult. The classic example of albedo effect is the snow-temperature [[feedback]]. If a snow-covered area warms and the snow melts, the albedo decreases, more sunlight is absorbed, and the temperature tends to increase.

The converse is true: if snow forms, a cooling cycle happens.


The intensity of the albedo effect depends on the size of the change in albedo and the amount of [[insolation]]; for this reason it can be potentially very large in the tropics. As the total amount of reflected radiation cannot be directly measured by satellite, a [[mathematical model]] of the BRDF is used to translate a sample set of satellite reflectance measurements into estimates of [[directional-hemispherical reflectance]] and bi-hemispherical reflectance.

For small and far objects that cannot be resolved by telescopes, much of what we know comes from the study of their albedos. For example, the absolute albedo can indicate the surface ice content of outer solar system objects, the variation of albedo with phase angle gives information about [[regolith]] properties, while unusually high radar albedo is indicative of high metallic content in [[asteroid]]s. Another notable high albedo body is [[Eris dwarf planet Eris]], with an albedo of 0.

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The overall albedo of the [[Moon]] is around 0. Two common albedos that are used in astronomy are the V-band [[geometric albedo]] measuring brightness when illumination comes from directly behind the observer and the [[Bond albedo]] measuring total proportion of electromagnetic energy reflected. Their values can differ significantly, which is a common source of confusion. In detailed studies, the directional reflectance properties of astronomical bodies are often expressed in terms of the five [[Hapke parameters]] which semi-empirically describe the variation of albedo with [[phase angle astronomy phase angle]], including a characterization of the [[opposition effect]] of [[regolith]] surfaces.

People who wear dark clothes in the summertime put themselves at a greater risk of [[heatstroke]] than those who wear lighter color clothes. They found that new forests in tropical and midlatitude areas tended to cool; new forests in high latitudes e. Siberia were neutral or perhaps warming. Over [[Antarctica]] they average a little more than 0. If a marginally snow-covered area warms, snow tends to melt, lowering the albedo, and hence leading to more snowmelt the ice-albedo [[positive feedback]].

The reflectivity of a water surface is calculated using the [[Fresnel equations]] see graph. The glint of light off water is a commonplace effect of this. At small [[angle of incidence angles of incident]] light, [[waviness]] results in reduced reflectivity because of the steepness of the reflectivity-vs. However, as mentioned above, waviness causes an appreciable reduction. Since the light specularly reflected from water does not usually reach the viewer, water is usually considered to have a very low albedo in spite of its high reflectivity at high angles of incident light.

Note that white caps on waves look white and have high albedo because the water is foamed up, so there are many superimposed bubble surfaces which reflect, adding up their reflectivities. Different types of clouds exhibit different reflectivity, theoretically ranging in albedo from a minimum of near 0 to a maximum approaching 0.

Clouds keep Earth cool by reflecting sunlight, but they can also serve as blankets to trap warmth. The direct albedo effect is generally to cool the planet; the indirect effect the particles act as [[cloud condensation nuclei]] and thereby change [[cloud]] properties is less certain. The scattering of radiation causes atmospheric cooling, whereas absorption can cause atmospheric warming. Increased nuclei concentrations lead to increased cloud droplet number concentrations, which in turn leads to increased cloud albedo, increased light scattering and radiative cooling ''first indirect effect'' , but also leads to reduced precipitation efficiency and increased lifetime of the cloud ''second indirect effect''.

It depends on properties of the material [[refractive index]] ; the size of the particle or particles; and the wavelength of the incoming radiation. Albedo also refers to the white, spongy inner lining of a [[citrus fruit]] [[Peel fruit rind]]. Renee M. Goodrich, associate professor of food science and human nutrition at the University of Florida, the albedo is rich in the [[soluble fiber]] [[pectin]] and contains [[vitamin C]].

Kennedy, ''Impacts on regional climate of Amazon deforestation''. Boreal forests, aerosols and the impacts on clouds and climate. Schaaf, P.

Warns against politicization of IP disputes

Lewis, F. Gao, G. Anderson, J. Privette, A. Strahler, C. Woodcock, and M. For other uses, see [[A-sharp]]. It is similar to the Ancient Greek letter [[Alpha]], from which it derives. Its name must have corresponded closely to the [[Hebrew alphabet Hebrew]] or [[Arabic alphabet Arabic]] [[aleph]]. In the earliest Greek inscriptions after the [[Greek Dark Ages]], dating to the 8th century BC, the letter rests upon its side, but in the [[Greek alphabet]] of later times it generally resembles the modern capital letter, although many local varieties can be distinguished by the shortening of one leg, or by the angle at which the cross line is set.

The [[Etruscans]] brought the Greek alphabet to their civilization in the [[Italian Peninsula]] and left the letter unchanged. The Romans later adopted the [[Old Italic alphabet Etruscan alphabet]] to write the [[Latin language]], and the resulting letter was preserved in the modern [[Latin alphabet]] used to write many languages, including [[English language English]]. Both derive from the [[majuscule]] capital form.

In Greek handwriting, it was common to join the left leg and horizontal stroke into a single loop, as demonstrated by the Uncial version shown. Many fonts then made the right leg vertical. In some of these, the [[serif]] that began the right leg stroke developed into an arc, resulting in the printed form, while in others it was dropped, resulting in the modern handwritten form. In one study, on average, about 3. Such associations can have a [[motivation motivating]] effect as exposure to the letter A has been found to improve performance, when compared with other letters. The plural of the letter itself is: ''A''s, A's, ''a''s, or a's.

Field Enterprises, Inc. Chicago: F. Compton and Co. Riley Robert R. It is bordered by [[Tennessee]] to the north, [[Georgia U. Alabama ranks 30th in total land area and ranks second in the size of its inland waterways. The state ranks 23rd in population with 4. Despite the growth of major industries and urban centers, [[White American white]] rural interests dominated the state legislature until the s, while urban interests and [[African Americans]] were under-represented. In addition, the establishment or expansion of multiple military installations, primarily those of the [[U.

Army]] and [[U. Air Force]], added to state jobs. The [[List of U. The capital of Alabama is [[Montgomery, Alabama Montgomery]]. The largest city by population is [[Birmingham, Alabama Birmingham]]. The largest city by total land area is [[Huntsville, Alabama Huntsville]]. Ward, Leah R. Also, look for opportunities to delete material here if you are inserting new material. This is long enough.

The Ceremonial Complex represents a major component of the [[religion]] of the Mississippian peoples; it is one of the primary means by which their religion is understood. Garber ; foreword by Vincas P. Throughout these later developments, however, the Spanish had kept a nominal although largely ignored governmental presence in the region, based out of [[Mobile, Alabama Mobile]]. When [[Andrew Jackson]]'s forces occupied Mobile in —while preparing for the [[Battle of New Orleans]] —he demonstrated the United States' ''[[de facto]]'' authority over the region, effectively ending Spanish governance though not its claim , while gaining an unencumbered passage to the gulf.

Conflicting claims to the area were held, first by several [[Native Americans in the United States Native American]] [[tribe]]s most notably the [[Cherokee]] and [[Yazoo tribe Yazoo]] , by other states e. In , the region was joined to the [[Mississippi Territory]]. Individual statehood was delayed, however, by the territory's lack of a coastline. Part of the frontier in the s and s, its constitution provided for universal suffrage for white men.

Settlers rapidly arrived to take advantage of the fertile soil. Southeastern planters and traders from the [[Upper South]] brought [[slavery slaves]] with them as the cotton [[plantations]] expanded. There were only 2, [[Freedman free persons of color]] living in Alabama at the time. Alabama was officially restored to the Union in After the Civil War, the state was still chiefly agricultural, with an economy tied to cotton. Planters resisted working with free labor during [[Reconstruction]] and sought to re-establish controls over [[freedmen]].

In the early years the [[Ku Klux Klan]] had numerous independent chapters in Alabama that attacked freedmen and other Republicans. After it was suppressed, [[insurgent]] whites organized [[paramilitary]] groups, such as the [[Red Shirts]] and [[White League]], that acted more openly to suppress black voting. Regaining power by the late s, in the last decade of the nineteenth century, white Democrats passed electoral laws and constitutional amendments to [[Disfranchisement after Reconstruction era disfranchise]] most blacks and many poor whites. Having regained power in the state legislature, Democrats passed [[Jim Crow laws]], including [[racial segregation]] in public facilities, to restore white supremacy.

While the planter class had engaged poor whites in supporting these legislative efforts, the new restrictions resulted in [[Disfranchisement after Reconstruction era disfranchising]] poor whites as well, due mostly to imposition of a cumulative [[poll tax]]. The law was in effect for decades. By , a total of more whites than blacks had been disfranchised: , whites to , blacks. Athens: University of Georgia Press, , p.

In , fourteen Black Belt counties which were primarily African American had more than 79, voters on the rolls. | Syndicalism | Anarchism

By June 1, , the number of registered voters had dropped to 1, In , Alabama had more than , African Americans eligible to vote. The shut out was long-lasting. The [[Voting Rights Act of ]] also protected the suffrage of poor whites. The rural-dominated legislature consistently underfunded schools and services for the disfranchised African Americans in the segregated state, but did not relieve them of paying taxes. At the same time, many rural whites and blacks migrated to the city of [[Birmingham, Alabama Birmingham]] for work in new industrial jobs.

Heavy industry and mining were the basis of the economy. In the s under Governor [[George Wallace]], many whites in the state opposed integration efforts. They held on to old representation to maintain political and economic power in agricultural areas. In addition, the state legislature gerrymandered the few Birmingham legislative seats to ensure election by persons living outside Birmingham.

One result was that Jefferson County, containing Birmingham's industrial and economic powerhouse, contributed more than one-third of all tax revenue to the state, but did not receive a proportional amount in services. Urban interests were consistently underrepresented in the legislature. These factors created a longstanding tradition that any candidate who wanted to be viable with white voters had to run as a Democrat regardless of political beliefs. The state continued as one-party Democratic for more than a century after Reconstruction ended.

In , for the first time since , the legislature implemented the Alabama constitution's provision for periodic redistricting based on population. Since the majority of whites in the state have voted increasingly Republican in state elections. In , Republicans won control of both houses of the legislature for the first time in years. The [[North Alabama]] region is mostly mountainous, with the [[Tennessee River]] cutting a large valley creating numerous creeks, streams, rivers, mountains, and lakes.

Alabama has coastline at the [[Gulf of Mexico]], in the extreme southern edge of the state. Bankhead National Forest William B. Retrieved August 21, Hall, Alabama Heritage, Fall , Number Metropolitan Area! Temperatures tend to be warmer in the southern part of the state with its proximity to the Gulf of Mexico, while the northern parts of the state, especially in the Appalachian Mountains in the northeast, tend to be slightly cooler.

Alabama is also prone to [[tropical storm]]s and even [[hurricane]]s. Areas of the state far away from the Gulf are not immune to the effects of the storms, which often dump tremendous amounts of rain as they move inland and weaken. Occasionally, thunderstorms are severe with frequent [[lightning]] and large [[hail]] — the central and northern parts of the state are most vulnerable to this type of storm.

There could be administrative repeal. There could be mischief connected with the pending judicial actions. And it gets even worse when it's realized that delay essentially kills the rule, as a practical matter. Do I hear a "ding dong"? The rule may be dead. Now that leaves the question of, what now? I think it's pretty clear that the efforts by the DOL have appropriately and productively focused multiple aspects of the market on the benefits of a "best interest" overlay on the manner in which financial institutions interact with their customers.

It's nice that the DOL has identified that the world has changed since ERISA's enactment, but then it's for Congress to adjust its statutory scheme to a changing world, not the regulators. The DOL used a administrative reorganization to expand the scope of who's a fiduciary for purposes of the tax code, and then, as the toll charge for being able to do business given that expansion, required that institutions contractually become subject to ERISA.

That may well be legally defensible, but to me it raises real and basic policy concerns. I get it that the DOL felt zealously about what it did in the new rule and would like to see the rule become the gold standard for all institutional behavior of this type, but the lack of application to non-retirement accounts highlights that the right place for this rulemaking was the SEC. Had the SEC undertaken this effort, it presumably would have come at the issue with a deep understanding of just how the world of financial institutions works.

But the SEC's inaction, it seems to me, does not mean that the "wrong" regulator should have taken the reins. It does not seem likely that an SEC would have taken such a Byzantine turn. The rule is also harsh, and there is clear evidence that there a negative impact on providers being willing to serve and an upward effect on pricing.

That doesn't mean that there should be no "best interest" element in the mix; but it may mean that this particular method of proceeding may have been. I, for one, would like to see a securities-centric effort to address the situation. Assuming the DOL's rule is done, I'd like to see the SEC actually do something here, or have a carefully designed provision added to the securities laws that moves us into this "best interest" world.

I guess, as with many things right now, we shall see. Before exiting here, I want to note that my Monty Python, Doors and Wizard of Oz references above do not seem to have exhausted the possible pop-culture references surrounding this issue. The same heroism is needed today in Washington after eight years of overregulation that stifled the economy and growth.

With the incoming Trump administration, there is hope that salvation is in the wings for overburdened workers and retirement savers. Such heroism is called for now in Washington, D. I may have to step up my game. I'm really in awe of The Godfather. The portrayals are so natural that it's hard for me even to imagine that the actors are reading someone else's lines. They just seem like people living their lives or, as the case may be, dying. I guess I get lost in the De Niro stuff, which, for some reason, notwithstanding the Oscar, just doesn't grab me.

I guess that's what makes the world go 'round. But, putting aside whatever I may happen to think, the other day I was reminded again of the central role that ERISA plays in this undeniably classic film. In one of the climactic scenes at the end spoiler alert , the iconic Lee Strasberg's Hyman Roth, when asked by reporters why he had decided to try to move to Israel, says, "I am a retired investor on a pension, and I wished to live there as a Jew in the twilight of my life. And, while we're on the topic of classic movies, I just saw what might be an Oscar sweep with La La Land.

Rarely will you see a move this ambitious and creative. It doesn't seem totally fair that so much talent resides in one person. Looks to me like we've got another classic here - a veritable privilege to have witnessed. I'm exhausted. Ah-nold makes a return visit here, this time in the field of employment law, specifically as it relates to terminations of employment. Now, the Governator needs to be added to the list of those who have provided notable employment-termination moments in pop culture, as we now have the "you're Terminated" line from the rejiggered Celebrity Apprentice which, it simply must!

As to whether it's thumbs-up or thumbs-down on the show itself, I just report - you decide. Happy New Year to all! Well, I'm embarrassed to say that I haven't composed any Holiday wishes for this year. Maybe the Election just exhausted me - I haven't been this interested in current events in. Hope to see you in Friday, December 9, Hardee's, Carl's Jr. Hardee's, Carl's Jr. Does it get any better than this? With apologies to the Rock , can you smell what the Trump is cookin'?

Wednesday, November 9, The Election. Well, the Election was something, huh? Or is it THE Election? I was more than aware of those who said that it would be too hard to unwind, it would be too entrenched, it would be too beloved, it would be blah blah blah. My suggestion was rejected roundly and dismissively. Frankly, that amazed me. You have a statute that is intensely despised by a significant wing of the political party that controls Congress, with an enmity that is hard to describe. And then there was the argument that it might take 60 Senate votes to undo it, and that the Senate would never climb that mountain.

Was no one following the bouncing ball? People were running for President on a kill-Obamacare platform, and yet were to think that, if the Republicans win, Democrats in Congress would continue to fight that battle? So now Trump wins, and he as much as anyone has savaged Obamacare.

Indeed, in the weeks leading up to the Election, he focused his ire on Obamacare and I think arguably his going on-message on this policy point, especially given the rumblings surrounding apparent upcoming premium increases, may have been a material factor in his win. So do we still think that Obamacare will survive this? With both houses of Congress being Republican? Pity the fool thanks, Mr. T who as a Democrat in Congress tries to slow down this particular train at this particular time. On this the Obamacare point, can you say, "mandate"?

I suspect that there are going to be a lot of professionals doing a lot of retooling. Start learning the new program, 'cuz the old one's gone. It reminds me of when Section 89 was passed and then repealed, and of the friend of mine who authored a hard-bound treatise on the darn thing. I'm not even sure that he still has a copy of that wonderful treatise and it was wonderful. I give it half a year, and even that only because this thing has to be unwound carefully, and replaced by some new regime.

And, while we're at it, let's go to another prediction. I'm going to suggest there that you'll never see the implementation of the DOL's incredibly controversial "investment advice" fiduciary regulation. This is another one of Obama's personal-legacy things, and you just have to imagine Trump going after it. Plus, this one's an easy target. When it comes to Obamacare and the fiduciary reg.

But on a close peek it wasn't '89 he was pushing over the cliff, it was 89 - Section 89! SO clever! Can't believe I didn't save that thing. Slager cases, which arise in one of those m -informed situations where there were allegations of misleading proxy disclosure and excessive compensation.

So now I can cite to Seinfeld, in addition to citing to Schwarzenegger. Now, I get it - the Schwarzenegger case really is Ah-nold as the Governator , while the Seinfeld cases really aren't Jerry not at all. But, who cares? Not that there's anything wrong with that. I guess my timing regarding the back-reference to that particular post is pretty good. First, Happy Halloween!! I still miss Heath Ledger.

Now, onto the subject matter of the above title. Pretty funny. It looks like the horse went off at some pretty steep odds, and, seeking not to look a gift horse in the mouth, to coin a phrase, Sal himself apparently bet some decent money on his namesake. And, as long as we're talking about gift horses, let's talk about.

Over the years, I've noticed situations in which the regulators give stuff away, and somehow the private legal community winds up believing that somehow something is too good to be true. One starts to see people constructing arguments - the government's arguments - against whatever the government is trying to give us. Dare I say, "Looking a gift horse in the mouth. We all know that you need to comply with the QDIA rules when you want some fiduciary protection in the context of setting up default investment alternatives. These are investment alternatives where the participant has not made an affirmative investment election.

And let's say that the plan sponsor, along with that, gives a sufficient amount of disclosure in connection with the making of an affirmative election here, in the X Fund. And now maybe I'll go ahead and take the position that the X Fund doesn't need to be a QDIA, because there's no lack of affirmative election. That is to say, the participant has indeed affirmatively elected to invest in the X Fund.

Well, in response to such naysaying, I direct you to the little nugget, nay the gem, at the end of Section IV of the preamble to 's final c regs. The Department notes that a participant or beneficiary will not be considered to have given an affirmative instruction merely as a result of being apprised that certain investments will be made on his behalf in the absence of instructions to the contrary. On the other hand, a participant or beneficiary will be considered to have given affirmative instruction where the participant or beneficiary signs an instruction form specifying how assets in his account will be invested if he has exercised ["independent control" for these purposes] with respect to such signature.

If things are done correctly, an express investment selection contained in a form signed by the participant is respected as an affirmative investment selection. Since you now have an express investment election or, stated in reverse, you don't have a failure to make a selection that calls out for the need for a default , there's no "default" regime i.

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And, by the way, that is the right, and utterly unabusive, answer. There shouldn't be a distinction between a signed form specifying in pretyped language that a particular investment has been selected, on the one hand, and a signed form on which the participant has manually penciled or even penned in that very same selection, on the other. Ne'ertheless, my experience, when you show the above-quoted passage to practitioners, is that they often say, "Oh, c'mon, can't be", or "They can't have meant that", or something like that. But they did say it and, given that they said it, they presumably did mean it.

Company A owns Company B. Do you have a cross-trade? As a general matter, I don't think so. At the beginning of Section B 6 of the preamble to the final b 19 regs. That is, where affiliates are on the opposite sides, there's just simpy is no crossing. My experience, when you show the above-quoted passage to someone, is that they often say, "Oh, but I'm not really sure you can rely on what they said there" or something like that.

I get that it's a preamble statement rather than an operative regulatory provision, but do we really think that a court, on something so technical would substitute its judgment for the DOL's? Again, there seems to be an inclination to be more conservative than the regulators themselves. The DOL did go on to caution that a PT violation "could arise in operation if, in fact, there was an agreement or understanding between the affiliated entities to favor one managed account at the expense of the other account in connection with the transaction.

Clearly, though, the possibility of b 1 and other issues on any given facts and circumstances should not detract from the significance of being able to be outside of "the prohibitions embodied in section b 2. Vesting Under A, generally speaking, you can't defer compensation if A applies. It's not like it is under A, where if you comply with the rules you can defer.

Under A, where it applies, once you have deferred comp. So it becomes critical to determine whether you have "deferred compensation". And, in turn, as under A, critical to the question of whether there's "deferred compensation" is the question of whether the compensation has vested before it's paid. If the compensation is paid sufficiently near in time to the vesting event and under the A rules you've thereby got a "short-term deferral", then you don't have deferred comp.

The A vesting rules naturally draw heavily on those under Section 83, and a number of possible planning opportunities arise around the possibility of attempting to make compensation not be considered nonforfeitable be considered forfeitable under traditional 83 concepts, particularly where the service provider is a bona fide entity rather than an individual. Without necessarily commenting on the possible planning opportunities referred to above, the Treasury official indicated that, surely, the basic 83 nonforfeitability rules applied for purposes of A, other than to the extent expressly altered by A or the authority thereunder.

Some of the panelists starting challenging her and making the contrary arguments, both policy and technical, but she held firm. What we had here was practitioners fighting Treasury on a view that was pro-taxpayer. Stock Rights Another A issue on which practitioners seem unwilling to take what they're given also arises under Section A. And yet the market pretty much en masse refused to entertain the possibility of the issuance by a fund of appreciation rights as OK under A.

It took the issuance of Revenue Ruling , I. Ruling , which clearly was issued against the backdrop of fund compensation in terms of the way the issue got onto the IRS's radar, is among the more "and we mean it"-type of rulings you'll see. It breaks no real new ground, but was issued in light of a perception that, for whatever reason, the market wasn't willing to proceed based on the pretty clear authority of Notice First, there was the IRS's successful pursuit in litigation, in the case of Bobrow v.

Comm'r, T. Memo , of a position that was flatly inconsistent with clear statements in its own publications. I'm not sure how the IRS made piece with pursuing a taxpayer who had done nothing other than proceed in accordance with what the IRS said was OK, but the litigation was pursued and, further, was pursued successfully. Ultimately, Announcement , I. PLRs and permitted that approach, see also PLR , and so, naturally, many most? Then, in PLR , the IRS reversed field, and, since the companies at issue were public companies, and particularly since difficult public accounting issues quickly arose, the IRS change in position, as manifested by the later ruling, was really quite the gotcha.

Eventually, a published ruling, Revenue Ruling , C. The flip side of that "we should learn from our experiences" is that "we shouldn't be victimized by our experiences. Maybe it's really just simply, as Alanis Morrisette might say, fine fine fine. But I take the point that those issues may be more analytically complex and nuanced, and, even to me, are not as straightforward as those addressed hereinabove. Take, for example, Notice , C. And I also remain surprised that, when they overhauled the a 4 rules some years ago, they ultimately allowed cross-testing of DBs and DCs, at least in a way that allows some pretty arguably counterintuitive results.

Again, I know they felt that the controlling statutory language left them no choice, but I'm not so sure I agree. Sunday, October 23, Retirement Planning vs. Tom Hanks' Doug - [Hey] [inaudible]. Hey, I play that every week. Darnell - Well, that's good for you. Older Posts Home.

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Subscribe to: Posts Atom. Some Lite Thoughts You can have anything you want, but you better not take it from me. Feet fail me not 'cause maybe the only opportunity that I got. You only get one shot, do not miss your chance to blow. This opportunity comes once in a lifetime yo. You can do anything you set your mind to, man. I won. If winning is not important, then. You push me, so I'll push you right back. I don't panic unless I'm told to panic. Image is everything.

Life is a matter of style - Joe Namath. Be afraid. Would it help? I don't believe in much, but I believe in duct tape. Resistance is futile. You've got another thing comin'. How many yachts can you water-ski behind? How much is enough, huh? I drive a Dodge Stratus!! This is not what "fine" looks like. It depends upon what the meaning of the word "is" is. With all due respect, I don't get confused. I don't think it was my nature or any of ours to start complaining.

That's like winning the lottery and then complaining about the taxes, or becoming President and saying I don't like wearing a tie. Well, if you're lucky enough to get what you wanted - shut up. Every time something bad happens, we don't get to blame someone else. It's better to burn out than [to] fade away. I believe whatever doesn't kill you simply makes you. The needs of the many outweigh the needs of the few. Where does he get those wonderful toys?

Don't drink, don't smoke - what do you do? Subtle innuendos follow. I'm not like other guys. I'm just a man who wakes up, goes to work and comes home - Jon Walters. And there used to be a way to stick it to the Man, it was called rock 'n' roll. Sickness will surely take your mind where minds don't usually go. Some people never go crazy. What truly horrible lives they must lead. Just because you're eccentric doesn't mean you can't have good taste. Been around the world and found that only stupid people are breeding.

They cut off my legs now I'm an amputee God damn you. I'm not sick but I'm not well. Despite all the amputation[s], you could dance to a rock 'n' roll station; and it was all right. Free speech is the right to shout "theater" in a crowded fire. It is a riddle, wrapped in a mystery, inside an enigma. So you're telling me there's a chance. In the future, everyone will be world-famous for 15 minutes - Andy Warhol. I am just a worthless liar. I am just an imbecile. We are a rock band without the instruments. I can't dance. I can't sing. But I'm a creep. I'm a weirdo. Told by an idiot, full of sound and fury, signifying nothing.

Who's on first. As opposed to good? White responding to the question, "Is it bad? Improving something that's worthless is not a good use of our time. Peter Drucker. It's always shocking when someone's paying attention to what you're doing. A house is just a place to keep your stuff while you go out and get more stuff.

Little pink houses for you and me. And never mind that noise you heard - it's just the beast under your bed, in your closet, in your head. Exit light. Enter night. Oh no, there goes Tok-ee-yo. Go go Godzilla. I think YOU're the cause of all of this. I think you're evil. They only come out at night. I'm stepping into the Twilight Zone. I'll be back. I'm back - back in the New York groove.

I'm not dead [yet]. Born to be alive. Never say never again. I can do this. That I can do. It's time we face reality, my friends. We're not exactly rocket scientists. The patient says, "Doctor, it hurts when I do this. Love stinks, love hurts, cruel to be kind. Geils Band, Nazareth, Nick Lowe kidding, kidding, kidding, kidding - none of it's true! My brain hurts.

Osborne, may I be excused? My brain is full. I say hey, what's going on? Nobody expects the Spanish Inquisition. If I agreed with you, we'd both be wrong. People either loved us or they hated us. Or they thought we were OK. The kid is hot tonight. The future's so bright I gotta wear shades.

I don't sing because I'm happy. I am happy because I sing. If it makes you happy, it can't be that bad. What, me worry? Neuman initially, "What? Me worry?

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