Carmine

Money is a necessity in society. This is the only way people are able to buy things and pay for certain services. Unfortunately, some individuals are not able to earn enough to buy that dream house or car. This can happen by making a fortune with an MLM business.

Multi-level marketing or MLM for short is considered to be a get rich quick scheme. Unfortunately, this takes time and a lot of patience because not everyone will be able to hire qualified professionals that will sell these products while the entrepreneur just sits back and relax to enjoy the sales commissions.

There are hundreds of MLM companies operating all over the country. The best way to find out which one to join is to do some research and find out what are the trends in the market.

Once this has been discovered, the entrepreneur can sign up and start with product training. This usually takes two to three days which already includes filling up the proper forms that have to be submitted at the end of each week.

Each agent should take note of the benefits and features because this is what will determine if the customer will buy it or turn it down.

Entrepreneurs in MLM's sell two things. One is the product and the other is the company. There is a certain approach in presenting it. One thing the individual usually forgets is listening to the needs of the potential recruit. If the entrepreneur is able to answer the questions raised, this increases the chances of having someone under one's umbrella.

Other support given to those down the line should include leads, motivational support and further training. Some people are not able to learn everything in just one session so it pays to help these individuals become better sales reps.

If the MLM company has been in one area for a pretty long time and it is hard to sell or even recruit people, perhaps the market has already been saturated. The only way to go about this is to set up shop elsewhere after conducting a study if there is potential in the new place.

If this is a bit far, the best way to bring these customers closer is through the internet. Setting up a website isnt that hard and the person has to make sure that items ordered can be delivered on time.

A little advertising is needed on the part of the individual which can be done in different forms. This may involve shelling out some hard earned cash but this will all pay off in the long run.

Multi-level marketing gives every individual the chance to earn a certain amount or even more. This is because nothing can stop a professional who has the right communication skills in selling or recruiting others to come aboard.

The only way to sustain this is by getting qualified people who will work directly with the entrepreneur with the same goal and mission of selling high quality products at competitive prices and at the same time getting others to do the same.

Some experts say being successful in this kind of business is all about believing in oneself. This is just one of the things needed as the training and support given by those in the office are also crucial in making things happen.

Article written by top Internet Marketer Shane Woods, to learn more about Shane Woods please visit Who is Shane Woods if you would like to learn more about Making A Fortune With An MLM Business please visit Making A Fortune With An MLM Business

So you are a Mom or Dad who is sold on the benefits, both present and future, of home schooling your child. You have weighed the options, the costs and the benefits and you have decided on a course of action. Because you believe in your heart that it is the best thing you can do, you have made the brave and commendable decision to home school your child.

But what if your child is not as enthusiastic about the idea as you are? Many parents, especially those who have decided to home school after their child has been attending public or private school for a number of years, find themselves encountering resistance from the child. Usually this is due to the child feeling that he/she will "miss out" on the friendships and experiences in which the other children will be participating. What is a parent to do in a circumstance like this?

If you have definitely decided that your child will benefit more through home schooling, there is one thing you definitely should NOT do. You should not give them the, "It is my way or the highway," approach if you want your child truly benefit from the home school experience. In other words, a heavy handed, "We are doing it because I am the parent and I said so," will simply further frustrate the child who feels that something important is being taken away.

You should also not allow your child to railroad you into giving in to his/her way by throwing tantrums, acting out or other less than desirable behaviors. In these circumstances, keep your cool until the child has calmed down, and firmly reiterate that his/her bad behavior is not going to change things.

This being said, there are several things a parent can do that will help the child to not just feel comfortable with home schooling, but to enjoy and even cherish the experience, and to increase the chances of the child's success. First and foremost, sit down with the child and explain that because you are the parent, and it is your responsibility to do the best that you know how in raising your children, and because you love him/her so very much, you have carefully considered the options and have chosen home schooling as the best one.

Second, you can explain the short-term benefits of home schooling to the child. You can talk to him about working at his own pace, in the comfort and security of his own home. You can tell her about the field trips you will take, both alone and with other home schooled children and parents, that children in traditional school will not be able to do. You can explain about the fun things to be studied and learned that children in traditional school will not be able to access.

Then, you can talk to your child about the future, and how you want your child to have absolutely the best life he/she possibly can have. And that you believe that home schooling will give your child a definite head start on such a life. When your child sees and feels that what you are doing comes from a place of genuine love and caring for him, he will respond positively. Even if she does not come around right away, keep reinforcing these things, always from the standpoint of your love for her, and she will.

Be firm, but not authoritarian. Be loving, but in control. And know that in the end, standing firm for what you believe in is one of the best life examples you can ever give your child. You have made the right decision. Congratulations!

For Free Reports that help you make the most of your home school experience, or to join our Home School Discussion, visit this Home School Helps page, or visit http://www.dollargrafix.com/hssplash.htm Carla Wells is a mom, grandma, photographic artist and writer dedicated to helping others become successful. See her family friendly photos and art at http://www.dollargrafix.com

Alaska was first populated by humans who came across from Asia via the Bering Land Bridge. It was via this route that most, if not all, of the pre-Columbian population reached the Americas. The Native American population included Inupiaq, Inuit and Yupik Eskimos, and Aleuts.

The first Europeans to reach Alaska came from Russia. Alaska became a Russian colony in 1744, although the first Russian settlement was founded only in 1784. Spanish ships also explored the coast and made some settlements during the 18th century. The names of some Spanish settlements such as Cordova and Valdez survive to this today.

Following the British North America Act of 1867, which created the unified dominion of Canada, U.S. Secretary of State William Seward urged, and the U.S. Senate approved, a treaty purchasing Alaska from Imperial Russia for US$7,200,000. The U.S. took possession of the territory, and raised the American flag on October 18th, 1867, which is still commemorated as "Alaska day". After the purchase, the area was initially called the Department of Alaska. Between 1884 and 1912, it was called the District of Alaska. Alaska was granted territorial status in 1912.

During World War II, three of the outer Aleutian Islands (Attu, Agattu and Kiska) were occupied by Japanese troops. This was the only area within the current borders of the United States to have been occupied by enemy forces during the war.

On January 3rd, 1959, Alaska became a US state.

On March 27th, 1964, a major earthquake, known as the "Good Friday Earthquake" or "Great Alaska Earthquake", hit Alaska killing 131 people, and causing tsunamis which destroyed several towns and villages.

First published at http://www.vacation2usa.com/p1_state_alaska_history.php

For more information about Alaska, please visit http://www.vacation2usa.com/p1_state_alaska.php

What are the effects of treatments on nutrition?

When mesothelioma patients have undergone surgery, the energy and nutrients needed by body increases because the body must heal, combat infection, and many mesothelioma patients undergo pain, fatigue or appetite loss, they may be unable to eat normally like they did.The objective of chemotherapy is to inhibit cancerous cell growth and stop them from multiplying. Patients may experience difficulty in eating because there are also normal body cells that grow rapidly, examples are cells of the mouth and cell of the digestive tract. Side effects such as vomiting, nausea, constipation, diarrhea, changes in normal food taste, or mouth sores can affect nutrition.

Radiation therapy can also affect normal cells around the mesothelioma cancers site and can cause side effects such as fatigue and reduced appetite.

What are the nutritional problems associated with mesothelioma cancers?

The most seen and common nutritional problems facing a vast number of mesothelioma patients are:

Insufficient protein, and insufficient calories in their diet.

These mentioned nutritional requirements are very vital in the healing, provision of energy, and also in the help to fight infections.

It is therefore important that these nutrients be supplied in their diet. For patients who will be undergoing surgery, chemotherapy or other mesothelioma treatments options, intensive nutritional support is necessary and must be given to get them prepared for treatment, and for patients who will be undergoing palliative mesothelioma treatments, improving their nutrition will go a long way in offering them a better quality of life and a better general health.

How can fatigue affect mesothelioma patients?

Fatigue may also come from mesothelioma treatments, like radiation therapy or chemotherapy. A high degree of energy from the body is required in radiation therapy to repair tissue, that can expend or use up the energy supply of the body. Fatigue may also come from the effect of chemotherapy, where the patient can suffer from nausea, vomiting and loss of weight, and reoccuring fatigue as a result. Poor appetite or dietery factors may also cause fatigue as the mesothelioma cancers may require the body to need more nutrients. The patient may not be feeding well so as to get the essential nutrients, which could be as a result of the cancer, or other cancer-related reasons.

Mesothelioma Treatment Ways - Get more info about mesothelioma treatment ways pathology, side effects, diagnosis and symptoms here

Indian rugs are luxurious and yet they are designed with simplicity. The various designs of the Indian rugs are based on a lot of significant backgrounds which involves several cultures.

There are some designs of the Indian rugs which are influenced by the Iranians. Some of these are the curvilinear methods such as the Esfahan.

During the eighteenth and nineteenth centuries, popular Indian rug designs had a layout of tiny natural motifs such as rosettes, palmettes, plants, and leaves in beautiful small and yet very detailed designs. More often than not, the same motif is repeated throughout the entire rug. The popular designs of the eighteenth and nineteenth centuries also contain borders which are usually very similar to the motifs in the main part of the rug.

The colors used in Indian rugs were mostly created to suit the Western taste. The dominant shade of the Indian rugs of the eighteenth and nineteenth century was the brownish red. It is often used in conjunction with the delicate touches of light green, dark green, and burnt orange. But the shades of green and burnt oranges were also the dominant color commonly used in Persian designs.

There are some Indian designs which were derived from the Persian rugs. Most of the Indian rugs during the eighteenth and nineteenth centuries were exact replicas of the Persian rugs.

In the middle of the twentieth century, a lot of Turkoman and Chinese styles were also adopted by weavers of Indian rugs. So in addition to the Persian designs, we have the Chinese and Turkoman designs. We also have the European Savonnerie and Aubusson designs. However, the Indian rugs sold today are usually made in workshops. They are seldom made in the villages.

The popular names in the rugs industry like Kashmir, Agra, and Jaipur refer to specific places in India where Persian, Chinese, European, as well as Torkoman influences are most common.

You are probably familiar with a lot of styles of Indian rugs like the Dhurries and the Indo-mir. Dhurries are the Indian flat-weaves that are quite similar to rug designs of the Native American Navajos. Indo-mirs are the Indian rugs which have an overall design known as mir-i-boteh. This design contains a lot of rows which have diagonal, vertical, and horizontal small botehs.

There are a lot of various kinds of Indian rugs. The influences of their designs range from the Persians to the Native Americans. If this traditional-style home dcor is to your liking, there are also a lot of other various kinds of Indian rugs that you would like. Indian rugs are commonly used as home dcor all over the world. An Indian rug adds a distinct ambiance in anywhere you place it. You can put it at home, in the office, library, or lobby.

Indian rugs seen all over the world, whether they are made in the village or in the workshop, are little reminders of the Indian history, tradition, and culture which we have embedded into our daily lives.

Mention creativity or creative thinking and inevitably someone says it's all about thinking outside the box. This is true to a certain degree. Creativity encompasses the ability to look beyond our perspective and shift away from existing paradigm. However in reality this is harder than we think. It is not always that we have the capability or the capacity to think outside the box. Sometimes we need the box. The question we need to ask is what does this box represent?

The box may represent many things such as the values that we uphold, the vision that we have and the principles that we live by. Thinking beyond this box might not be a good option if we have to operate within a certain code of practice. This is where we need to see how we can be creative when we have to work within the ambits of the box.

The box that you are in might provide you with ample opportunities to become creative whereby you could tap into the resources that are available within and come up with new ideas and solutions to existing problems without having to go beyond the boundaries of the box.

Learn to use existing information to come up with new ideas. As George J. Seidel puts in: The ability to relate and to connect, sometimes in an odd and yet in striking fashion, lies at the very heart of any creative use of the mind, no matter in what field or discipline.

Here are some tips to Think Creatively Within the Box.

Combine and Synthesis Existing Information

Dr Myron S. Allen said: COMBINATION the essence of creative imagination. When you learn to combine information or things you might come up with new solutions and ideas. Alex Osborn said: Creativity is the production of meaning by synthesis.

There are many combinations of unrelated products and services that have created new and effective ideas. The radio was invented by an Italian Guglielmo Marconi and the telephone by an American Alexander Graham Bell. When you combine the radio and the telephone what do you get? Answer: A mobile phone!

Another example: Gregor Mendel combined the concepts of mathematics with biology to come up with a new field of science Genetics. Benjamin Franklin was put off by having to change his glasses one for reading and one for looking the distance. Why not combine the two types of lenses? Now we have the bifocal glasses.

In your workplace you can think of combining existing things or ideas to come up with something useful that might make you more productive. How about combining two different routines to see whether it shortens the time to complete the task? Keep thinking.

Manipulation of existing ideas

Sun Tzu said: Manipulation is the brother of Creativity. Sometimes instead of thinking outside the box and coming up with something completely different, you can manipulate with existing ideas to make what you have more efficient. There is a story of a barber in America who though on how to improve the laborious process of cutting hair with a shears which was slow and cramped his fingers. With a little manipulation of the existing ideas of the scissors and pliers he invented the hair clipper which barbers world over use today.

In your office take a different look at the way you are doing things. Can you manipulate any of these things to make them more efficient?

Disrupt your routine behavior occasionally

We are all culprits of routine behaviour. When we start doing things in a certain way we become entrenched in it and enter into what is called the comfort zone. There is nothing wrong being in the comfort zone. After all why change when everything is working fine Right? The only problem is that we cant guarantee that it will always be this fine. What we could do however is to see whether we can disrupt our routine behaviour occasionally to see life from a different perspective.

Try doing something different everyday. It does not have to be a drastic change. A little one will suffice. Like go to a different eatery and try a new meal. Or instead of taking the train try taking the bus. Bring one of your colleagues from another department in your organization for lunch and find out what his/her job is all about.

When you do routine things differently once in a while your Mind takes notice and you will start to look at your life from different perspective. Thus you wont get trapped in the Obvious though process. The Obvious though process is one where you think that what you are doing is the most logical way and there is nothing else to it. Such a though process stifles creativity. Henry Eyring said: A keen observer once said of Einstein that part of his genius was his inability to understand the obvious. Perhaps this is what you should do if you want to think creatively within the box.

Learn to disrupt the Obvious though process. You can achieve this by paying attention to the small and insignificant things that surrounds you by improving your observation skills. That way you will realize that there is more to creativity than meets the eye within the box itself.

Dr Daniel Theyagu is a corporate trainer and seminar leader who has designed and conducted competency-based training for more than 150 organizations. He is based in Singapore and can be reached at dtheyagu@singnet.com.sg Website: http://www.thinklaterally.com

There are many UK Auto insurance policies and covers, provided in the United Kingdom. If your auto is subjected to a hire purchase agreement, any payment will be made to the owner described in that agreement. If your auto is disabled through loss or damage under auto insurance policy the most of auto insurance companies will pay the reasonable cost of its protection and removal to the nearest repairs, its delivery to you after repair.

If your auto(including accessories and spare parts in or on your auto) is lost or destroyed auto insurance company will pay the amount stated in the auto insurance schedule as representing the value of the car if such loss is insured under the U.K auto insurance policy. If the car doesn't have electronic vehicle immobiliser that had been activated or car wasn't in locked building at the time of theft, the theft excess will be 250 pounds sterling for vehicles valued up to 15,000 pounds sterling and 500 pounds sterling for cars valued between 15,001 pounds sterling and 30,000 pounds sterling.

In respect to loss or damage of the car audio system or telephone and its fittings, auto insurance liability will be limited to 500 pounds sterling unless the equipment was fitted by the Manufacturer as original equipment.

Your auto insurance policy doesn't cover the following: damages to tires caused by braking or punctures; loss of value following repair; loss or damage from the theft while the ignition keys have been left in or on your auto; theft of spare parts and accessories if your vehicle isn't stolen at the same time.

In addition the most of the auto insurance companies will not pay for any loss or damage occurring when your auto is being driven under its own power and on a road, to which the public have a rightof access. your auto will have auto insurance cover for loss or damage while it is being exhibited and in the process of being transported to or from an exhibition it is not being driven under its own power. Read more about auto insurance policy cover here ...

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I was asked this question recently and thought that this might be a good place to talk a little about these two types of products.

What is the difference between a Home Equity Loan and a Home Equity Line of Credit and when should I use them?

First, lets start with the basics. When you buy a house you get a mortgage, usually for the amount of the purchase price, less any down payment you make. Your monthly mortgage payments are made up of principal, interest, taxes, and insurance, commonly referred to in the industry as PITI. Every payment pays down a portion of your loan principal along with the interest charged by the lender to give you the mortgage, as well as taxes and mortgage insurance.

With each payment, the portion that goes toward the loan principal is how much more of your home you own. You might have heard it said that thats the equity you have in your home. So on a home of $500,000, if you pay your very first mortgage payment and $100 of that payment goes toward the principal, you now have $100 of equity in your home. With every payment, you slowly pay down more and more of your loan principal so that eventually you end up paying for your entire home 100% equity in your home.

Over the course of your mortgage, while you have some equity in your home but you dont own your home free and clear, you can borrow that money, usually up to (or close to) the amount of equity you have in your home. So, lets say that after several years of mortgage payments, you have built up $100,000 equity in your $500,000 home. You can borrow against some of that equity. Heres where HEL and HELOC come in.

Home Equity Loans (HEL) are slightly different than Home Equity Lines of Credit (HELOC). A loan is when you borrow money once and have to pay it back. Once youve paid it back, the loan is done. Usually there is a time limit that you have to pay it back. A line of credit, though, is called revolving credit or, you can think of it as an ongoing loan. You can borrow it, pay it back, borrow against it again, and pay it back. As long as you keep paying it back, you can keep borrowing against it. If, for whatever reason, you choose not to pay these back, they are added back in to your mortgage payments.

So, should you get one? If so, which one should you use? At Realty Counselors Inc, we feel that one of the wisest uses of either a HEL or a HELOC is to grow the value of your home. So, for example, you might want to borrow against the $100,000 equity in your $500,000 home to make improvements on your house and property, increasing the value to $600,000 or more. Thats a great use of these loans. Another smart use of the money might be to compare interest rates between these home equity loan products and your credit card. If you have high credit card bills, you may want to borrow against your homes equity (which is likely a lower interest rate) and pay off your credit cards.

You may want to consider taking out one of each on your home: an HEL for home improvements and an HELOC that you only use in case of emergencies because its always nice to have that money available if you need it.

Whatever you decide, be sure to think through carefully:
Will you need the money once (in which case you want an HEL) or will you need it available to you on an ongoing basis (in which you will want a HELOC)?
Will you be able to pay back the loan or line-of-credit AND your mortgage at the same time?
Are you using an HEL or a HELOC wisely, to pay off higher interest charges, or are you tempted to unwisely use this new found cash to buy frivolous items?

Its nice to know that you have options if you have worked hard to build up equity in your home.

Armen Gukasyan is Founder and President of Realty Counselors Inc, a Los Angeles-based real estate and mortgage consulting and brokerage firm. He is also the author of The 24 Laws of Marketing Every Real Estate Practitioner Must Know

Los Angeles Real Estate and Mortgage

Glendale CA Real Estate

The trucking industry will change drastically in the next 20 years and out pace previous decades of slower incremental change. Much of this change will come from the need to increase efficiency, reduce pollution and take advantages of economies of scale.

Some more change will come from space-age materials which are now being developed. Materials such as Carbon Nano-Tubes and Graphene will cut the weight of a truck by 10-times and that means less fuel, more room for cargo and radically new designs.

Luigi Colani is considered the ultimate truck designer and is famous around the world for his designs and brilliant marketing and flair for style. Above is a sample of one of his many designs, very impressive indeed, and so are the low-coefficients of drag.

Why are all these changes coming?

Because the Trucking Industry is trying to streamline and become more efficient and in doing so it has to look for where it can shave costs and improve in incremental steps. Lately those steps have been too small and slow in coming and now design teams are considering what else can be done in order to leap forward to larger cost savings.

Will Luigi Colani's futuristic designs and prototypes become a reality? Well they very well could in the future, because some are said to be 80% more efficient with airflow and that is huge savings in fuel. Next take new materials coming down the innovation pipeline and you can see how the combination of such technologies may just drive the trucking industry into the future in style.

L. Winslow is a Transportation and Economic Advisor to the Online Think Tank, a Futurist and retired entreprenuer. Currently he is planning a bicycle ride across the US to raise money for charity and is sponsored by http://www.Calling-Plans.com and all the proceeds will go to various charities who sign up.

If you want to be a great Texas holdem player you need to know how to read your opponents like the back of your hand. You should be able to tell when they are bluffing and when they have an unbeatable hand. There are a few tips that a Texas holdem player should keep in mind.

One of the first things to remember is that the two cards that you are holding should be the only two cards that you use to evaluate your chances of winning. Also, remember that all of the face-up cards are the community cards.

This means that these cards are shared by you and the other players. Keep your eyes on an open opportunity for one of your opponents to get a flush or a straight. When you are evaluating your cards you should be careful not to reveal anything with a facial expression or another type of reaction. You should keep your motions and expressions neutral. The other players will trying t judge what type of hand you have by your reaction.

Another important tip is to not be afraid to cut your losses. So many players will decide to platy out a bad hand. If it isnt in the cards then you should get out before you are in the hole. Remember that you strategy is based on the two cards that are in your hand. If your two cards are duds do not be afraid to walk away. If you would like to learn more about Texas holdem tips and strategies there are several online websites that deal with this type of poker game. Many of the websites offer tips based on the category of player you are. Tips for a novice will differ from an expert. Texas holdem is a game of skill.

Written by Chuck Masterson. Find the latest information on Texas Holdem Rules as well as Starting Hands

Lake Musconetcong is located in northern New Jersey, between Sussex and Morris counties. It is actually part of Hopetcong State Park, and doesn't receive the notariety of its bigger brother Hopetcong or Greenwood Lake or any of the central Jersey waters. Yet, it is one of the best bass waters in northern New Jersey

Years ago, this area was just swampland. It was flooded a long time ago to allow coal transporting barges to make their way to New York City along the Morris canal system. Efforts are being made right now, by the Lake Musconetcong Regional Planning Board, to insure that nature does not reclaim the land as a swamp. Their goal is to preserve the lake's recreational capabilities, bass fishing being one of them. They dredge the lake each year and perform weed harvesting. Even so, in the late spring, the weed growth in Musconetcong is very heavy. Thick mats of vegetation grow almost to the surface in most of the lake, and there are large boulders mixed in this, which makes fishing with a bass boat hard to say the least. More than one trolling shaft and outboard prop have been broken here.

You won't see a lot of boaters, anglers, and water skiers here. The lake does not receive the publicity the other lakes do. In fact, even in the spring and summer on weekends, surprisingly few people will be on the water at any one time. The lake is open to the public and has a good launching ramp. It is located right in the town of Netcong. It is a beautiful 329 acre lake loaded with a variety of cover and some real nice bass.

There are reasons for the lack of traffic on Musconetcong. For one, it is pretty shallow. It's average depth is about 4 feet, with the deepest water being only 6 feet. Since the bottom of the lake gets a lot of sunlight, there is tremendous weed growth. In fact, this lake is probably the "weediest" you'll see in this region. The shallow water also allows for rapid warming and cooling of the water compared to deeper lakes, so Musconetcong is usually a few weeks ahead of the other lakes in its seasonal warming and cooling. The daily temperature changes are more pronounced.

For the bass, this is an ideal habitat. There is a lot of food and cover to hide in. The bass we catch in Musconetcong are usually about 2 1/2 to 3 pounds on average, and some much bigger have been taken. It is not unusual at all to catch 8-10 bass in the 3 pound range, and one 5 pounds or over on a good day. Last year, we even took a 6 1/4 pounder from here.

LURES AND EQUIPMENT

You should have plenty of weedless lures at Musconetcong. Tournament frogs, Bass Rats, Top-Props, and weedless spoons, along with Senkos and worms rigged Texas style are a must. There are some open pockets where you can cast some buzzbaits early in the year, but they disappear quickly as the water starts to warm. Most of the time, we rig the plastics without any weight, as the grass is just too thick. It is actually counterproductive because the water is only 4-5 feet deep. We like to use a spinning rod in 6 - 6 1/2 foot lengths in medium actions and a 6-8 pound test Stren line. In the baitcasters, we use a 7', med/hvy action rod, such as a G. Loomis Crankin' Stick and a Shimano Chronarch, spooled with 20-25 pound test Stren or Spiderline.

LOCATIONS

The best areas to work these lures is the edges of the lily pads, right in with the frogs and rats, and the edges of the thick slop and mats of grass that accumulate on the surface. If you get there early in the year, you can learn where all the boulders and underwater objects are, which will aid your boating and fishing later. It is also worth searching the small drop-offs or depressions, many of which are right in the middle of the heavy grass. These areas will concentrate the fish, and at times we catch several from a small area before moving on.

Two areas that are really good are the edges of one small island, and the length of the tow path used by the old barge system. If you picture a line drawn from the public ramp to the far side, passing through a point about midway between the island and the right hand shore, you'll have a good idea of where it is.

Some other good baits to try in Musconetcong are soft plastic jerk baits like a "Sizmic Flu-Go or Toad", Bearpaws Jerkbaits, or Sluggos and Bass Assassins. All in all, Musconetcong is a good time lake for all. Hopefully, it will be there for many years to come. Practice catch, photo, and release and you can assure the future of fishing and Lake Musconetcong for everyone.

The new website for Steve vonBrandt is http://www.freewebs.com/stevevonbrandt

1. California Law

This document discusses California law only. Each state has its own laws for dealing with wills, trusts and powers of attorney.

2. Durable Power of Attorney for Finances

a. Durable powers of attorney for finances allow someone else to handle your finances for you. They come in two basic types:

i. A springing durable power of attorney allows your agent to handle your financial affairs (such as paying bills) if you become incapacitated.

(1) If you regain capacity, your agent loses this power unless and until you become incapacitated again.

ii. An immediate durable power of attorney goes into effect immediately, regardless of whether you are incapacitated or not.

(1) This type of power of attorney stays in effect until a specified date is reached, a specified event occurs, or the person who made it revokes it.

(2) It is often used when a person is losing capacity or when the maker is going to be out of the country for an extended period of time.

b. If you dont have a durable power of attorney for finances and you become incapacitated, often the only thing your family (or friends) can do is go to court and obtain a conservatorship. This can take months and is very expensive.

c. Frequently your spouse (or partner) is your primary agent, and then adult children or friends are the successor agents in case your primary (or subsequent) agent is unable (due to incapacity, etc.) or unwilling to act on your behalf.

d. Powers of attorney expire on the death of the principal (the person giving the power of attorney) so they cannot be used in place of a will or trust.

3. Advanced Health Care Directive

a. In California, this used to be known as a durable power of attorney for healthcare.

b. This is designed to allow your agent to make health-care decisions for you if you are incapacitated.

c. Unlike with a power of attorney for finances, an advanced health care directive cannot be immediate; instead it must be springing. This makes sense: if the principal has capacity, he/she should be making his/her own health decisions.

d. An Advanced Health Care Directive also:

i. Allows your agent to have access to your medical records.

ii. Gives your agent priority over anyone else in making health decisions for you.

iii. Allows you to express your desire regarding life-sustaining medical treatment. For example, many people have the document state something like the following:

It is my express wish and expectation that I not receive life-prolonging medical treatment that merely delays inevitable death if the burdens of treatment outweigh the anticipated benefits.

iv. Allows you to express your desire regarding organ donations, autopsies and disposition of your remains. (This same information should be placed in the will and/or the trust, since powers of attorney expire on the death of the principal.)

4. Capacity Issues

a. Frequently springing durable powers of attorney for finances and advanced health care directives state that two physicians must certify in writing that the principal is incapacitated. Often its difficult to obtain this, since physicians are concerned about liability.

b. One alternative is say something like the following:

For purposes of this instrument, I shall be deemed "incapacitated" if certified in writing by any two people falling within the following categories:

My spouse, if any.

Any successor trustee to any revocable trust created by me.

Any actual or potential agent specified in this power of attorney.

Any actual or potential executor specified in my will.

The following named persons:

Any licensed physician not related by blood or marriage me nor to any beneficiaries of any trust or will created by me.

5. Unified Federal Gift and Estate Tax Credit

a. There is a Unified Credit against federal gift and estate taxes as follows (based on the net estate):

Year of Death

Unified Credit

(net estate)

2002-2003

$1,000,000

2004-2005

$1,500,000

2006-2008

$2,000,000

2009

$3,500,000

2010

Unlimited

2011

$1,000,000

b. Individual retirement accounts are counted as part of the net estate.

i. Where an irrevocable trust holds an insurance policy and is specifically prohibited from exercising any power normally conferred on the owner of a policy, the proceeds of the policy are not counted as part of the estate.

c. Life insurance proceeds are counted toward the net estate if either i) they are received by the estate or ii) they are received by other beneficiaries and the deceased had any incidents of ownership in the policy.

d. Note the drop in the Unified Credit between 2010 and 2011. Everyone assumes that Congress will do something about this before 2011, although at the moment some wags refer to 2010 as throw momma from the train year.

6. Agreements Between Spouses Regarding the Status of Property

a. Sometimes spouses, as part of estate planning, want to confirm in writing that certain property is community property or separate property.

b. Such agreements often provide that joint tenancies (which have a right of survivorship) are really community property. This creates a new income tax basis for both halves of the community property on the death of either spouse; joint tenancy assets generally receive a new basis only for the decedents one-half share.

i. On the other hand, with large estates (in excess of $1.5 million), joint tenancy with right of survivorship may avoid estate taxes since the property does not become part of the deceaseds estate. This, though, has to be weighed against not receiving a new basis for one-half of the property.

c. Note that since July 1, 2001, the community interest of a husband and wife may be held as community property with right of survivorship. This provides the best of both worlds.

d. As of January 1, 2005, community property law also applies to domestic partners who have registered with the California Secretary of State.

i. Registration with counties, cities or employers does not count for this purpose.

ii. Those who have already registered do not have to re-register unless one of the pair filed to terminate the registration at some point.

iii. The tax benefits of community property, though, will only apply with respect to California taxes, not federal taxes.

7. Reason to Have at Least a Will

a. If you do not have at least a will, then California law determines who receives your estate. This may not be what you want to have happen.

b. Where someone dies without a will, California will generally distribute the estate as follows:

i. If there is a surviving spouse, that spouse receives:

(1) All community property.

(2) As to the decedents separate property (if any):

(a) All of it if the decedent did not leave any surviving issue, parent, brother, sister, or issue of a deceased brother or sister.

(b) One half if the decedent has only one child or has one deceased child with issue.

(c) One half if the decedent leaves no issue but leaves a parent or parents or leaves their issue or the issue of either of them.

(d) One-third if the decedent leaves more than one child, leaves one child and the issue of one or more deceased children, or leaves issue of two or more deceased children.

ii. The rest goes first to the decedents surviving children or, if any of them are deceased, to the childrens surviving issue.

iii. If the decedent has no surviving children or deceased children with surviving issue, the rest goes to:

(1) The decedents parents, if living.

(2) The decedents brothers and sisters (or their issue if any of them are deceased).

8. Reasons to Have a Trust

a. Normally, unless a trust has been created, an estate must be probated.

i. If, though, the gross value of the estate is $100,000 or less (without subtracting any liens, debts, deeds of trust, etc.), there are simple procedures for distributing an estate without using formal probate proceedings.

ii. In addition, all property that a surviving spouse is entitled to receive may be handled with simplified procedures.

iii. Even in these two cases, probate still may be appropriate, though, if there are strained family relations, complex investments, large or complex claims by creditors, or an interest in a good-sized business.

b. There are two problems with probate:

i. It often takes 8 to 10 months. (It can take even longer.) During that time, if the family needs money from the estate, a motion has to be brought and a court order obtained. In contrast, with a trust, there is no probate and the beneficiaries receive the money immediately.

ii. Probate is expensive. Attorneys fees are set as follows and are based on the gross estate, meaning that there is no subtraction for any liens, debts, deeds of trust, etc.:

(1) Four percent on the first one hundred thousand dollars ($100,000).

(2) Three percent on the next one hundred thousand dollars ($100,000).

(3) Two percent on the next eight hundred thousand dollars ($800,000).

(4) One percent on the next nine million dollars ($9,000,000).

(5) One-half of 1 percent on the next fifteen million dollars ($15,000,000).

(6) For all amounts above twenty-five million dollars ($25,000,000), a reasonable amount to be determined by the court.

For example, if your estate is a house worth $700,000, then the probate fees for the attorney will be $17,000 ($4,000 + $3,000 + $10,000) regardless of the size of any loans against the property.

iii. The executor of a will is also entitled to statutory fees, although the executor can waive those fees if he/she wishes (and family members often do).

c. A trust can also be used for some tax planning.

d. A revocable trust can be set up to create, upon the first spouses death, a marital deduction trust (which is usually either a QTIP Trust or a Life Estate with Power of Appointment Trust) and a credit shelter trust (also known as a Remainder Trust, B Trust, or Bypass Trust). The advantage of doing this is that it effectively doubles the Unified Credit.

e. Complex estates (basically those where the net value of the estate is at least twice the Unified Credit for spouses and equal to the Unified Credit for singles) may also use various irrevocable trusts, certain charitable gifts, generation-skipping trusts, etc.

i. One example is an irrevocable insurance trust, where an irrevocable trust is made the beneficiary of life insurance policies.

(1) If insurance is owned by an irrevocable trust, the insured should not serve as trustee.

ii. Another example is a charitable remainder trust: donating a highly appreciated piece of real property such as a residence to a charity and receiving a charitable donation but retaining the right to remain there for life.

9. Revocable Trust Assets

a. For a trust to be effective, most major assets have to be transferred to the trust so that the trust owns them.

i. With real estate, this means that a deed has to be prepared transferring title to the trust, and then the deed filed with the County Recorders Office.

ii. With stock brokerage accounts, the brokerage companys forms must be completed. Often the signature has to be confirmed (witnessed) by stock broker.

iii. With savings accounts, the banks forms must be completed.

iv. Its usually more trouble than its worth to put cars (unless they are extremely valuable) or day-to-day checking accounts into the trust.

v. Personal property (jewelry, furniture, artwork, etc.) can be placed in the trust just by mentioning them correctly in the trust document(s).

vi. Title is generally transferred to the trust by designating the owner along the following lines: John and Mary Smith, Trustees of the 2005 Smith Family Trust.

b. Ownership of retirement accounts (IRAs, 401(k)s, Keoghs) generally should not be transferred to the trust, because doing so will trigger adverse tax consequences.

10. Beneficiary Designations

a. Certain items the proceeds of life insurance policies and survivor rights in retirement accounts usually are not governed by the provisions of a trust or will, since they are contractual arrangements. Instead, one designates the beneficiaries by completing the forms provided when the life insurance policy is taken out or the retirement account is created.

b. Generally, you can change the beneficiaries at any time by filing out the proper forms.

i. One exception is with retirement plans. With these, you normally must make your spouse the primary beneficiary unless your spouse signs a written waiver.

c. The beneficiaries of a life insurance policy generally receive the proceeds free of federal income tax. As noted previously, though, the amount of the proceeds will count toward the net estate for purposes of the Unified Credit if the insured retained any incidents of ownership.

d. Basically, the only time married individuals should not name each other as primary beneficiaries on life insurance policies and retirement accounts is when their estates (including individually owned life insurance benefits) exceed the Unified Credit (or twice the Unified Credit, if they have the proper type of trust) and would trigger estate taxes. (As noted before, money that survivors receive from individual retirement accounts counts towards the net estate for purposes of the Unified Credit.)

i. An exception is when the surviving spouse perhaps due to incapacity, ill health or lack of experience in financial matters -- may not have the ability to manage the money. In that case it may be better to designate a trust as the recipient of the life insurance proceeds and survivor benefits of retirement plans.

e. While spouses who are designated as beneficiaries of retirement plans are usually eligible for a tax-free transfer to an individual retirement account or another pension plan, non-spouse beneficiaries are not.

i. When the retirement funds are not rolled over, there is income tax, since any time money comes out of a retirement account there is tax.

ii. On the other hand, retirement plan companies can now spread the retirement plan distributions over the life of the beneficiary minimizing the income-tax impact. As a result, the tax issue here is much less of a problem than before. Contact your company for details.

f. In any case, contingent, secondary beneficiaries should be named. Otherwise the money may wind up being distributed according to the terms of the trust or will.

i. Naming minor children as beneficiaries may be a problem, since the money would likely have to be held by a court-appointed guardian. To avoid this, a trust for minors can be named as a contingent beneficiary.

ii. Another problem is that if you simply name your children as beneficiaries and one predeceases you, that childs children will not receive any money. Again, having a trust named as a contingent beneficiary can avoid this problem.

11. Family Limited Partnerships and Family LLCs

a. A family limited partnership or a family LLC is simply a limited partnership or LLC where all the owners are family members.

b. A transfer of ownership to a child in excess of the $11,000 per person annual gift exclusion will reduce a parents lifetime gift tax exemption (currently $1.5 million) that is permitted under federal estate tax laws. As a result, the value of the ownership transferred to a child is often discounted from a proportional share of the fair market value to get under the $11,000 limit.

c. There are at least two reasons to justify the discounted value:

i. There is a substantial value in being able to control a business, and the ownership transferred at any one time is relatively small.

ii. Because there generally is no public market for the interests in the business, it is often difficult to sell the interests later.

d. Discounts frequently range from 10% to 50%.

e. It is crucial that these types of discounts be documented by a supportable appraisal, in case the IRS challenges the discounted values.

12. How Often Should You Update Your Estate Documents?

a. Basically, you should consider updating your estate documents when major life events occur:

i. The births of a baby whom you want to make a beneficiary.

ii. The death of a beneficiary, agent, executor or successor trustee.

iii. Divorce.

iv. A major asset being added or transferred.

b. In addition, the Health Insurance Portability and Accountability Act (HIPAA) has imposed stringent privacy restrictions regarding medical records. As a result, if your advanced health care directive (or durable power of attorney for health care) does not address the HIPAA requirements, you may want to have it updated.

The foregoing article constitutes general information only and should not be relied upon as legal advice.

Methven & Associates
2232 Sixth Street Berkeley, CA 94710
phone: 510) 649-4019 fax: 510) 649-4024
e-mail: bmethven@methvenlaw.com
Web site: methvenlaw.com
Copyright 2004-2005 Bruce E. Methven. All Rights Reserved.