Earphunk Announces New Album & Tour, Premieres Leading Single ‘Moolah’ [Listen]

first_imgNew Orleans-based prog funk masters Earphunk have some big news to share, as the group has announced their fourth studio album. Titled Right Where I Belong, the new release aptly describes just how comfortable Earphunk has become with their own sound. The new six track release sees the group playing tighter than ever, and their work with famed producer Steve Albini only underlines the band’s explosive talent.“Working with Albini was exactly what our band needed,” says vocalist/guitarist Mark Hempe. “Before this album we had an entirely different approach for studio albums. Albini is concerned about recording just how it sounds so the listener almost feels like they are in the room with the band. He made us realize the importance of the take on a song as a whole. When you’re recording straight to tape you really try to play the best you can with no mistakes, which elevates the overall take as a band for each track. In albums past we could flub a part and just overdub later on, so having your best take wasn’t as much of a concern. I think the energy and sound of this album is the most authentic we have been able to achieve thus far in a studio endeavor.”The new album is due out on October 7th, and the band is heading out on the road for an extensive tour to get fans warmed up to the new release. They’re also offering their first taste of the new album by premiering the lead single, “Moolah,” exclusively via Live for Live Music. Tune into the funky new original track below.Lead guitarist Paul Provosty weighs in on the new album and production, saying, “Recording with Steve Albini was like a dream come true. You can tell, right off the bat, his sole purpose in life is to capture the most authentic representation of a band and their music. He built his studio from scratch in Chicago and most of his clientele are independent bands such as ourselves…it shows the type of person he is and what he truly cares about.He brought the best out in us and wasn’t afraid to tell us whether a take was bad or not. We had never worked with someone as honest and direct as him, and it brought the best out in us. Right Where I Belong really represents a huge chapter in the Earphunk book and Steve helped us capture it perfectly.”The Right Where I Belong tour kicks off on August 26th, and stretches all the way through to November 12th. There’s really no excuse not to catch Earphunk deliver their New Orleans-soaked progressive funkin’ music. The new album is due out on October 7th, and we can’t wait to jam on it. Check out the tour schedule below, and head to the band’s website for details.Earphunk Summer/Fall Tour Dates08/26/16 – Druid City Music Hall – Tuscaloosa, AL 08/27/16 – The Dollar Box Showroom – Hattiesburg, MS ^^09/02/16 – Vinyl Music Hall – Pensacola, FL ^^09/03/16 – 1904 Music Hall – Jacksonville, FL ^^09/04/16 – The Pour House – Charleston, SC @09/07/16 – New Mountain Theatre – Asheville, NC 09/09/16 – Great North Music And Art Festival – Norridgewock, ME 09/10/16 – Nectar’s – Burlington, VT  09/13/16 – StageOne – Fairfield, CT %09/14/16 – Brighton Music Hall – Boston, MA %09/15/16 – Mercury Lounge – New York, NY % 09/16/16 – Jammin’ Java – Vienna, VA %09/17/16 – The Foundry @The Fillmore Philadelphia – Philadelphia, PA 09/20/16 – The Southern – Charlottesville, VA 09/21/16 – Visulite Theatre – Charlotte, NC ** 09/22/16 – Terminal West – Atlanta, GA **09/23/16 – Exit/In – Nashville, TN 09/24/16 – Martin’s – Jackson, MS  **09/30/16 – Bear Creek Bayou – New Orleans, LA 10/07/16 – Proud Larry’s – Oxford, MS 10/08/16 – Stickyz – Little Rock, AR ^^10/14/16 – Old Rock House – St. Louis, MO ++10/15/16 – Martyrs’ – Chicago, IL ++10/18/16 – The Frequency – Madison, WI ++10/20/16 – Vega – Lincoln, NE ++10/21/16 – Cervante’s Other Side – Denver, CO ++10/22/16 – Aggie Theatre – Fort Collins, CO ++10/25/16 – Town Square Tavern – Jackson Hole, WY ## 10/26/16 – Neurolux – Boise, ID 10/27/16 – Doug Fir Lounge – Portland, OR 10/28/16 – Volcanic Theatre Pub – Bend, OR 10/29/16 – Lost On Main – Chico, CA 11/02/16 – Crystal Bay Club – Crystal Bay, NV 11/03/16 – The Chapel – San Francisco,  CA 11/04/16 – Winston’s – San Diego, CA 11/05/16 – SLO Brewing Company – San Luis Obispo, CA 11/11/16  The Bottleneck – Lawrence, KS 11/12/16 – The Outland Ballroom – Springfield, MO ^^ Gravy supporting @ Trongone Band supporting% Madalia supporting** Atlas Road Crew supporting ++ Peoples Blues of Richmond supporting ## Sneaky Peter and the Secret weapons supportinglast_img read more

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Bronte’s birdie blitz wins US title

first_img English champion Bronte Law produced a birdie blitz to win her second title on the US women’s college circuit. Bronte, from Bramhall in Cheshire, was four-under par on her final nine holes of the Stanford Intercollegiate in California, hosted by Dr Condoleezza Rice, and won by two shots. She had four consecutive birdies from the 11th and although she dropped a shot on the short 17th she finished with another birdie on the last. It helped the Curtis Cup player to a total of eight-under par for the 54-hole event. Bronte, a student at University of California, Los Angeles (UCLA), had scores of six-under 65, 71 and 69. Her college finished third in the team event. Bronte (Image © Leaderboard Photography) is enjoying a run of low-scoring. In the Women’s World Amateur Team Championship in Japan last month she was 14-under par for four rounds and tied for third place in the individual table. So far in this US college season she is also 14-under par, for her nine rounds played The 19-year-old international is in her second year at UCLA and has played in two Curtis Cup teams. She won the English women’s amateur in July. Bronte is a member of the England Golf Women’s Squad. 21 Oct 2014 Bronte’s birdie blitz wins US title last_img read more

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Cottee shines at rain-free Mountain Shadow

first_imgTaking fourth place was Craig Wheeler with 36 points on a count back over Ralph Hymer while third place went to Owen Walkley with 38 points, just losing out to our old mate John Locke on count back for second.  Top of the stack today was Brian Maddox with a fine 40 points.There were three ‘2’ recorded by Craig Wheeler, Owen Walkley and an eagle two on B1 from Capt Bob.Wednesday, Nov, 6, Green Valley – StablefordIt was a great day for golf at Green Valley on Wednesday and the course was in magnificent condition with the greens as fast as hell.It was welcome back to JJ Harney today and his lovely wife Margaret, and although she didn’t play it was nice to catch up for a drink later.We had eight groups playing but apart from a few golfers the scores were a bit ordinary to say the least.  Coming in fifth place was Martin Kingswood 34 points, losing fourth spot on count back to Bob Finley, while third place went to Paul Greenaway with 35 points.  Taking second on the podium was Eng Cotterell with a fine 38 points and the winner with 40 points, which could have been even better if the putts had dropped, was Paul Bourke – a great round of golf mate!There were seven ‘2’s which should have been nine if Paul Bourke had had an ounce of luck and it would have been the first time we would have seen four ‘2’s from one golfer.  The ones that did drop went to Paul Bourke (2), Paul Greenaway (2), Craig Wheeler, Peter Le Noury and John Locke,A piece of sad news I was to hear today was that my good friend Ian (Juggy) Jones passed away in Geralton in the north of Western Australia.  Our condolences go out to all his family for their sad and sudden loss.Friday, Nov. 8, Mountain Shadow – StablefordWhile it never stopped raining at the bar all day it was great weather for the golfers who did go out to play at Mountain Shadow on Friday.  The greens, as always, were fast even with the rain they had had overnight and it was carts allowed everywhere so no winter rules in force.There were a few cancelations because of the rain but as usual here in Thailand it always seems to be localized, raining here but not there.  There were good scores and bad but it was down to Cottee to show the way with a fine 41 points to take out first place ahead of his good mate Gary Hogg, who won a three way count back on 34 points over Tom Hand and Steve Compton.  There were no ‘2’s so all the dosh went to the guys in the winners’ circle.Note:  If you are looking for a game with some friendly golfers, call into the bar or give Bob a call on 082 204 3411.  The bar is just off Soi Siam Country Club, looking straight down Lake Mabprachan. The Billabong Golf BarMonday, Nov. 4, Greenwood – StablefordWe left the bar a little bit earlier today for our trip to Greenwood and got there about 30 minutes before our allotted tee time and were away early as we were the only group there at that time.  The course was in great condition with the greens being lightening fast and the fairways cut to perfection – you couldn’t get a bad lie.  The temperature was just perfect as well with a little wind a great day for golf.We had to say goodbye today to Chris Dodd who had to cut his holiday short, and also welcomed Richard Steadman over for his annual pilgrimage.The decision was made to play from the yellow markers as the length was just on 6,000 yards and from the whites it was 600 more, so it was a bit short today for the big hitters but enjoyable all the same.last_img read more

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Baccioli gets his groove back

first_imgAfter two years of suffering from broken wrists, Giorgio Baccioli found his old (and now new) form to win the day with a fine 36 points.  Sure, he had gone up a couple of shots whilst he nursed his wrists back to health, but he is hitting the ball straighter than ever (not long) but true. Tuesday’s winners with the staff at The Relax Bar.In second place was Richard Baldwin with 33 points and in third place was the never out of the frame Stuart Gordon with 32 points.There were no near pin prizes today so it was straight onto the lucky draw (donated by our hosts The Relax Bar).  The free massage went to yours truly, the free drink went to John Bartley and the last prize went to Patrick Browne.A few amber nectars later all the bad shots of the day were forgotten and we all went home well pleased with another day in paradise.We play every Tuesday, Friday and Sunday.  If anyone would like to join the group please contact me on 087 091 7565. We also organise fortnightly sea fishing trips. Phoenix Tuesday/Friday (Men Only) Golf GroupPhoenix golf courses now are at the best they have been for a couple of years.  We played on Mountain/Ocean course today, July 3, and apart from a few other groups we had the course to ourselves.  In comparison to years past if tourism is up in Pattaya then it ain’t golfers who are coming.last_img read more

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RUGBY: LETTERKENNY’S U18s TO MAKE HISTORY IN ULSTER FINAL

first_imgThe Letterkenny U18s.History will be made on Saturday next when Letterkenny compete in the U18 Ulster league final in Cookstown where they will meet Armagh. It is probably fitting that the final is between the winners of the premier division against the team that finish second.In a surprise move the Ulster branch changed the league play-off structure at the 11th hour to allow the second placed teams in divisions 1 and 2 enter the play offs. Letterkenny defeated Ballyclare 27 – 0 at Dave Gallaher Park on Saturday while Armagh defeated Newry 40 – 7. Letterkenny have the highest respect for Armagh who play a brand of open rugby very similar to their own and this will ensure a very exciting final to decide the Ulster league title.Letterkenny were made to work very hard to earn their place in the final by a physical Ballyclare side who arrived at the Glebe with quiet confidence that their big pack could stop Letterkenny where all other teams this season have failed.A heavy pitch and blustery conditions were ideal for the Ballyclare style of play where the ball was often surplus to their requirements. Letterkenny were well up to the challenge and showed that they can play a tight physical game when required.Joseph Dunleavy, playing at number eight for Letterkenny, was up against his Ulster u18 team mate Arron Hall who has now been fast tracked into the Ulster u20 team. On Saturday’s performance it was the much younger Dunleavy who came out well on top with a barn storming performance in both defence and attack. The strong running Hall was stopped at source on every occasion by Dunleavy and Daniel Faulkner at first centre and this removed the visitors only attacking ploy.Letterkenny were then guilty of getting involved in a tight arm wrestle with Ballyclare when playing the ball wide would have been more beneficial. In Letterkenny’s defence the visitors were flooding the breakdown and benefiting for the referees interpretation in this area.Three week’s since the last competitive game was also a factor in the nervous opening and it took Letterkenny a good 20 minutes to settle into their patterns. The pressure soon told resulting in out half Peter Scot landing two penalties.Letterkenny were now domination possession and finally got quick ball to Faulkner who drew two defenders before a reverse pass to Mathew Faulkner at outside centre. He then found Dunleavy in support and the big number 8 threw a few outrageous dummies before gliding in under the posts.The second half saw a big increase in tempo from the home team with the ball being moved with more pace and purpose. Continued infringements from Ballyclare prevented scores and it was a real surprise that it took until the 60th minute for the referee to show a yellow card. From the resulting penalty Martin Molloy once again showed his line out ability taking a great ball at two which allowed the pack set up a maul with Dunleavy touching down for his second try and the crucial score of the day. The icing was then applied in the last minutes when Mathew Faulkner jinked his way over from 10m after a great run from full back Kevin Grant. This was a game that Letterkenny badly needed. They were well tested on Saturday and answered all questions. This was a forward battle where the front row of David Ward, Stephen Holmes and Christopher Green were outstanding. Letterkenny scrum half Ben Khavia also deserves special mention as he had to deal with a lot of scrappy ball and also took a lot of physical punishment but still managed to give his out half a good service.Coach Gordon Curley will be pleased to get over this very difficult semi-final and can now look forward to next week with real optimism. The final will be played on a 4G pitch which should suit the Letterkenny style of play but a more focused performance with better decision making will be required to get over a very talented Armagh team.Team Photo: David Ward, Stephen Holmes, Christopher Green, Diarmiud Gallagher, Will Douglas, Martin Molloy, Daragh Toal, Joseph Dunleavy, Ben Khavia, Peter Scott, Oisin Toal, Daniel Faulkner (Captain), Matthew Faulkner, Adam Boal Quinn, Kevin Grant, James Roulston, Louis Carson, Connor Cannon, Stephen Holmes, Douglas Doyle, Jack McGarvey and Bailey Loughlin and Gordon Curley, Under 18’s Manager.RUGBY: LETTERKENNY’S U18s TO MAKE HISTORY IN ULSTER FINAL was last modified: March 7th, 2016 by StephenShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)Tags:letterkennyRUGBYUlster Finallast_img read more

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Japan assistance for Southern Africa

first_imgJapanese finance and expertise have rehabilitated the power station in the Sierra Leone capital of Freetown. Jica experts discuss rice production with local Mozambican farmers.(Images: Jica / R Wilkinson) ) The Jica study team was on hand to explain the results of their findings.(Image: Janine Erasmus) MEDIA CONTACTS • Jacky Mashapu  Communications manager, DBSA  +27 11 313 3069 or +27 71 670 3768 RELATED ARTICLES • Japan hails SA space tech successes • Eye in the sky benefits society • Talks to launch African trade bloc • Grand opening for port of Nqura • Uganda leads rice researchJanine ErasmusThe Japan International Co-operation Agency (Jica) has released the draft results of a study conducted to find ways of boosting economic development in Southern Africa, particularly along eight economic corridors selected for priority attention.The preliminary findings were released in February 2013 at the Development Bank of Southern Africa in Midrand – the bank assisted with the study. Representatives from local government and officials from other African countries, the Southern African Development Community (SADC), the Southern African Customs Union (SACU) and the New Partnership for Africa’s Development, among others, were in attendance.Because the results were still in draft format, comments and suggestions from attendees were welcomed for inclusion into the final version, the release date for which has not yet been made known.The agency started the study in July 2012, following a similar exercise conducted in 2010. However, the 2012 study provides more specific objectives than the 2010 study, according to Jica, and is a response to the need to reduce poverty and economic disparities within the region, and to intensify economic and industrial development and job creation.The earlier study suggested three growth scenarios – one based on mineral resources development, one through intra-regional trade, and the third by diversifying industry through global trade. These scenarios, said representatives from Jica’s Pretoria office, were too broad to qualify for future developmental assistance, the provision of which is one of the agency’s core functions.In 2012, potential development along the eight corridors, as proposed by Jica, is based on more specific development scenarios tailored for each corridor, but also on overall scenarios that cover multiple countries and give a perspective on the entire Southern African region.These scenarios form the basis of potential Jica assistance with regional infrastructure and economic and industrial development.Regional integration is already happening through bodies such as SADC and SACU. Many countries have national development plans in place, said Jica, which give detailed steps for development going forward, so the Jica report is a suggested strategy more than a plan and as such, does not aim to clash with national development priorities.With this in mind, it is up to authorities and businesses in the countries themselves to initiate the co-operation process, assess the study to determine how they can best use the suggestions or incorporate them into existing plans, and contact Jica for assistance.Potential for growth in Southern AfricaThe 2010 study focused heavily on the transport sector. Out of 18 economic corridors – trade routes that arise between land-locked countries and their nearest ports – assessed in 2010 in the Southern and Central African regions, eight were identified as needing special attention, because their development could mean a boom for the region. They are:the Maputo corridor running between Maputo in Mozambique and South Africa’s Gauteng, Limpopo and Mpumalanga provinces;the Nacala corridor, running between Nacala in Mozambique and Lilongwe in Malawi;the Beira corridor, which links Mozambique, Zimbabwe, Malawi and Zambia;the Lobito corridor between Angola and Zambia;the Trans-Caprivi corridor, crossing Namibia between Walvis Bay and the Copperbelt in Zambia;the Trans-Kalahari corridor, between Walvis Bay and Gaborone in Botswana;the North-South corridor which involves nine countries and extends from Durban in South Africa to Lubumbashi in the Democratic Republic of Congo;and the Dar es Salaam corridor running between Tanzania’s capital city and Ndola in Zambia.These are all multi-modal routes – that is, they combine road, railway and port facilities to transport goods and if functioning efficiently, will make it easier to get goods to markets. However, the condition of the facilities for the most part is not ideal. If the region is to reach the level of economic activity that Jica suggests is possible, then railways and roads need rehabilitation and upgrading, and ports must be expanded or built from scratch.The most recent study uses an innovative approach of deciding on a favourable outcome after 20 years, and working backwards to decide what would have had to happen years ago to achieve that desired outcome. This differs from conventional methods of extrapolating from the past to decide on a vision for the future.Jica envisions a highly developed regional mining and manufacturing sector and supporting industries in 20 years, with all countries in the region exporting to regional and global markets.Examples suggested by Jica include production at Mozambique’s Mozal aluminium smelter, with the products shipped out through the Maputo corridor; the development of heavy chemical industries in Mozambique and Tanzania with shipping through the Nacala and Dar es Salaam corridors, and increased copper, iron and steel production in Zambia, using the Nacala and North-South corridors to transport the goods to market.Heavy chemicals, as opposed to fine chemicals, are those produced in vast quantities and are often of a lower grade.Optimal operation of the corridors will depend on infrastructure and facilities. For instance, Bagamoyo in Tanzania has the potential to become a thriving economic town in 20 years, with a new port, a CBD, urban development and recreational and tourism facilities. But because Bagamoyo is a Unesco-designated world heritage site and is of great historical value, it is vital that development proceeds with caution to preserve the tourist industry.Power supply in the region is inconsistent but grid accessibility is possible in all but a few cases. There are large hydropower projects in development along the Zambezi and its tributaries and smaller projects in Tanzania, Malawi and Zambia, as well as coal thermal and gas turbine projects in a number of countries including South Africa.Water supply and irrigation facilities are also key to the success of the region. Jica proposes the building of dams and water treatment facilities, as well as the rehabilitation of irrigation facilities.Room for improvement in agriculture and ICTWith a general downward trend in production over the past three decades, the Southern African agriculture sector can also be improved significantly. Here Jica has pointed out four aspects for attention – productivity growth in cereal production; diversification towards higher-value products; expanding agro-processing activities; and the geographical diversification of production.In several Southern African countries the agriculture sector is the major employer, according to the UN’s Food and Agriculture Organisation, but regardless of the size of their agricultural workforce, all countries can achieve increased agricultural productivity, with a decreasing reliance on imports and greater food security as a result.According to Jica, the under-use of fertilizer is a significant factor in this situation, but can easily be addressed. The organisation was encouraged to note that in Malawi and Zambia cereal production has been on the rise since 2004, and this is attributed partly to fertilizer use.Jica suggests that commercial farming clusters be developed along the Beira and Nacala corridors and along the North-South corridor neat the Zambia/Zimbabwe border, as well as special economic zones for agri-business at key cities along the Dar es Salaam corridor.The organisation goes on to explain how increasing urbanisation and unemployment could be used as an opportunity for developing new industries in metropolitan areas. The establishment of labour-intensive light industries and value-added agriculture and agro-processing industries near urban centres would provide an opportunity to absorb the unemployed population while simultaneously providing the boost that the sector needs.As an added bonus, the focus on labour-intensive industries will mean that labour costs in Africa could start to compare more favourably with those of Asia.In terms of ICT, strengthening this sector will have an impact on job creation because it accommodates a broad spectrum of labour, from unskilled to highly trained workers.Bringing more investment to the regionAll of these suggestions will cost money, but Jica is in a position to assist with capital grants and technical training.The agency has however made the assumption that certain factors will be in place for the scenarios to work.These factors include the presence of political will; adequate institutional capacity; infrastructure that can cope with the new pace; the role of the private sector in transforming the regions industrial structure; and the ongoing task of job creation.Apart from political will – which Jica has no control over – the other factors have been taken into account in the 2012 study.If the scenarios put forth in the study are taken up, Jica anticipates that the region will become more attractive as a foreign investment destination.last_img read more

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Summary of the new tax law and its impact on Ohio agriculture

first_imgShare Facebook Twitter Google + LinkedIn Pinterest Brian E. RavencraftOn Dec. 22, President Donald Trump signed HR 1 into law. This new law implements the most significant changes to our tax code in more than 30 years. This article provides a general overview of some of the provisions that most impact farmers.• Tax Bracket Changes: Most farm businesses are taxed as sole proprietorships, partnerships or S corporations. This means business income is passed through to the owners, who pay taxes based upon individual income tax rates. HR 1 lowers individual income tax rates across the board, starting in 2018. The total number of brackets remains at seven, but the top rate will fall from 39.6% to 37%, and the amount of income covered by the lower brackets has been adjusted upward. The new law leaves the maximum rates on net capital gains and qualified dividends unchanged.• Standard deductions: HR 1 increases the standard deduction from $12,000 to $24,000 for married filing jointly taxpayers and from $6,500 to $12,000 for single taxpayers.• Eliminating the personal exemption: In conjunction with increasing the standard deduction and lowering individual income tax rates, HR 1 eliminates the personal exemption from 2018 through 2025.• Elimination of various deductions: For State and local tax deduction, the new law limits the amount of combined state and local income and property taxes taxpayers can claim as an itemized deduction to $10,000. Property taxes incurred in a trade or business, however, continue to be fully deductible on a Schedule C, Schedule E or Schedule F.For charitable contributions, the new law basically does not change the current law regarding deductibility of charitable contributions; however, with the increase in the standard deduction and the loss of many itemized deductions, many charitable contributions may no longer result in a tax deduction.• Alternative minimum tax: The AMT still remains for individuals, but exemptions amounts are significantly increased.• Child tax credit and new dependent credit: The child tax credit was raised from $1,000 to $2,000 per qualifying child. It also provides a $500 credit for dependents who do not qualify for the child tax credit, including those over the age of 16.• Section 179 Expense: Beginning in 2018, Section 179 is expanded to provide an immediate $1 million deduction (up from $510,000 in 2017) with a $2.5 million phase-out threshold (up from $2.03 million in 2017).• Bonus Depreciation: The new law allows 100% bonus depreciation for five years for qualifying property acquired and placed into service on or after Sept. 27, 2017. The additional first-year depreciation percentage is then reduced, until fully eliminated in 2027. HR 1 applies bonus depreciation to used property, as well as new property, whereas under the old law the bonus depreciation was applicable to new property.• Farm equipment depreciation: Beginning in 2018, farm equipment may be depreciated over a period of five years, instead of seven years.• Like kind exchanges: The new law retains IRC §1031 like-kind exchange treatment for real property, but eliminates it for personal property, such as farm equipment or breeding livestock.• Net operating losses: Beginning in 2018, HR 1 reduces the five-year carryback of net operating losses for a farming business to two years. It also limits the net operating loss deduction to 80% of taxable income for losses incurred after Dec. 31, 2017.• Domestic production activities deduction: Starting in 2018, HR 1 eliminates the DPAD deduction, which has been frequently used by agricultural producers and cooperatives. Ag Cooperatives will have a new 20% deduction, but it will not pass through to farmers like the DPAD did.• Corporate Tax Rates: The new tax law permanently lowers the maximum corporate tax rate from 35% to 21%, beginning in 2018. The law also transforms the corporate tax structure from a graduated system to a flat rate for all income. As such, some small C corporations who traditionally managed the income to the 15% brackets will see an increase in their corporate income tax rate from 15% to 21%.• Non corporate taxpayers: These individuals can generally deduct 20% of “qualified business income,” defined as the net amount of income, gain, deduction and loss attributable to a domestic trade or business, from their taxable income. This includes net farm income reported on Schedule F, as well as net cash rental income reported on Schedule E. It also doesn’t include reasonable compensation received by an S corporation shareholder or guaranteed payments received by a partner in a partnership. For farmers filing individually and farmers with income under $315,000 (for married couples filing jointly), the reduction is 20%. Once you go over this income amount, the limitation begins on the deduction to 50% of wages paid by a farm operation or 25% of wages paid plus 2.5% of original cost of depreciable farm assets that are less than 10 years old. This computation is not as easy as it sounds and separate depreciation schedules will need to be kept for this computation.• Estate and Gift Returns: The new law doubles the basic exclusion amount for tax years 2018 through 2025. Thus, a person can die with $11.2 million of property in 2018 and the estate will owe no tax. Basis adjustments (often a “step up”) continue at death for all estates.A majority of farmers are sole proprietors or structured as pass-through entities. If you are in this group, you should see some benefits from the deduction for business and pass-through income, immediate expensing of capital purchases, and potentially from reductions in individual rates.As farmers, you should work with your tax advisers to see if you should make changes to your business structures or operations in response to the new law. Taxation is highly dependent upon your individual set of facts. In general, however, most agricultural folks should see lower tax liability for the next eight years because of HR 1. After that, however, the changes sunset at the end of 2025, meaning they go away, unless a future Congress acts to restore them. Brian E. Ravencraft, CPA, CGMA is a Principal with Holbrook & Manter, CPAs. Brian has been with Holbrook & Manter since 1995, primarily focusing on the areas of Tax Consulting and Management Advisory Services within several firm service areas, focusing on agri-business and closely held businesses and their owners. Holbrook & Manter is a professional services firm founded in 1919 and we are unique in that we offer the resources of a large firm without compromising the focused and responsive personal attention that each client deserves. You can reach Brian through www.HolbrookManter.com or at [email protected]last_img read more

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Shop Geocaching April 2012 Newsletter

first_img SharePrint RelatedFive reminders about trackablesAugust 28, 2018In “News”Trackable EtiquetteNovember 24, 2010In “Learn”Shop Geocaching September NewsletterSeptember 4, 2012In “GeoTours” Cachin’s the Fashion!We like a good joke here at Groundspeak and we were excited to present a fun video to help enhance your April Fool’s Day this year.  In doing so, our production artist Roxxy came up with what we think is an awesome t-shirt design.  We think all of you will love the design as much as we do, so we’ve added the new ‘Cachin’s the Fashion’ design in the shop.  Order yours today! (US only – See International Distributors here)Make your own trackables!Have you considered making your own trackable geocoins or other unique trackables?  We work with a number of manufacturers that can help you through the entire process of creating your own trackable geocoins or tags.  You also have the option of ordering tracking codes directly from Groundspeak for unique projects such as a personal swag item that you already leave in geocaches.  To learn more about the process or to see pricing and minimums, please check out our tracking code policy.  If you’re working on a smaller project that doesn’t meet our minimum order requirements, consider purchasing a Travel Bug and adding the unique tracking code onto the item you want to make trackable (just remember not to send out the tags as well to avoid confusion in the game).Cache In Trash Out (CITO)Just a reminder that the official CITO weekend is coming up soon!  We have a variety of official CITO merchandise including trackables and trash bags that can help enhance any CITO event!   The 10th annual Cache In Trash Out weekend will be held April 21st and 22nd.  View the CITO event calendar to see what events will be in your area!  Starting in mid-April, the free sticker of the month will feature the CITO logo.  One sticker is included for free with every order (while supplies last).What’s New!As usual, we’re always busy adding new items to the shop to keep the selection fresh.  This past month has seen the addition of several new trackables.  These include the first five in a series of trackable State Medallions (Washington, Oregon, Kansas, Illinois and California).  A fun Treasure Hunt board game, new Farmtagz and the GeoSoftie Signal Travel Tags have all been added to the mix.  Check these out and more in our What’s New section! For orders outside the United States, please visit our International Distributors list.  They feature many of the same listings in our shop as well as unique geocaching items of their own.If you have any questions or suggestions on products for the website, please send us an email to [email protected] with your Friends:Morelast_img read more

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Let’s talk about geocache quality

first_imgToday, we’re inviting you to join a community conversation about geocache quality. You have the opportunity to share thoughts about how you define geocache quality and what you think the community or Geocaching HQ can do to improve it. But before we get into specifics, let’s talk about why we think this conversation is necessary.Cache quality has always been an important topic. In order for geocaching to continue to thrive, people have to enjoy what they’re finding. Here at Geocaching HQ, we’ve taken steps in recent years to bring cache quality into greater focus, including: the Geocache Health Score, the introduction of Virtual Rewards, recognition of great cache hiders in the Geocaching Blog, and more. If we’re going to do more, we’d like to first give geocachers a place to make their voices heard and see how others in the community feel about cache quality.We have opened a new thread in our User Insights Forum. (We’re also opening dedicated threads for German and French speakers. For all other languages, please answer in the English thread and we’ll translate when compiling the feedback.)There are four questions to answer:In your mind, what is a high quality geocache?In your mind, what is a low quality geocache?What steps can the community take to improve geocache quality?What steps can Geocaching HQ take to improve geocache quality?The threads are open for three weeks. After compiling the feedback, we expect to follow up with a survey to gather more information.Geocaching is played by a vibrant community of millions of people across the world. We hope this conversation will help identify common themes and possible next steps as we continue to build tools and services for the game.Share with your Friends:More SharePrint RelatedLet’s talk some more about geocache qualityDecember 4, 2018In “Community”Results of 2018 Cache Quality SurveyMay 14, 2019In “News”Introducing Virtual Rewards!August 24, 2017In “Community”last_img read more

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