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By Molly Setnick Its just about time for school to start again (is summer vacation getting shorter?) and that means the start of sports programs for your children. The hot summer climate were still enjoying, and the increasingly competitive climate in childrens sports may raise some concerns about the safety of those programs. Here are a few guidelines to follow when evaluating your childs athletic ventures. It seems that over the past few years we have seen an increase in the number of children dying during, or soon after, sports games or practices. Most often the cause of death is a heart defect or severe dehydration. So, what can you, the parents, do to protect your child as he participates in 2-aday practices for football, or she runs laps on a hot track? See a doctor, hydrate and check for injuries. A good sports program should require a physical and a medical release form signed by a physician. Prior to the check-up the doctor should be told that the child will be participating in sports so that he can look for and identify pre-existing conditions such as asthma and other pulmonary disorders, and any heart conditions. If your sports program doesnt require a physical, have one done anyway just to be on the safe side. The increased ozone and pollution levels that come with summer heat merit close attention too, as they can exacerbate physical conditions that might otherwise be easily managed. Get the doctors approval before letting your child begin a sports program, and heed warnings to stay indoors on level orange and red pollution days. Always make sure your child is well hydrated. It is important for him to be well hydrated before he arrives at the practice or game and it is important for him to continue to hydrate. Understandably, you might not be able to attend all of the teams practices to monitor your childs water intake, so make sure you make your child aware of the importance of drinking water. Make sure the coaches, too, understand the importance of hydrating. The rule of thumb for drinking before, during, and after exercise, is to stop for fluid breaks every 15-20 minutes. Water is a great option for hydrating your kids, but if they dont like the taste (or lack there of) then look to a sports drink or watered-down juice to keep them lapping it up. If your kids are staying active for more than an hour at a time, sports drinks are a better choice because of the calories (energy) they provide, and the electrolytes they help replace. Water has zero calories which means zero energy. Be sure to stay away from carbonated drinks - they only provide stomachaches. Injuries are another problem to watch out for. Again, if you are unable to attend practices/games, you may be unaware that your daughter rolled her ankle, or your son fell on his wrist. Its a good idea to ask for specific details about how the practice was, and give your child a good visual once-over to make sure hes not limping or favoring one arm over the other. Any injury that occurs at an early age and goes untreated will probably plague your child for many years to come. Make sure the coach is aware of injuries and make doubly sure he does not allow your child to play while injured. We all loved watching Keri Strug nail that last vault during the 96 Olympics with a hurt ankle, but that definitely was a bad idea. She is very lucky if she isnt still struggling with that ankle today. Why risk a lifetime of pain and restrictions to win - even a gold medal? Be overly involved in your childrens sports programs. Go to the practices, go to the games, talk to your kids, their coaches, and their doctor all season long, and the next and the next. Make it your goal to focus on children getting good exercise, having a great time, and honing athletic skills. And do it all in a safe environment. Molly Setnick graduated from Baylor University with a BS in Health/Fitness Studies. She is certified as a Physical Fitness Specialist through The Cooper Institute for Aerobics Research in Dallas, Texas and is AFAA certified to teach aerobics. She co-writes a weekly column for the Texas Jewish Post with Jessica Setnick, MS, RD/LD called Making Fitness Fit. She can be reached at www.FitInFitness.com. Copyright 2004 Molly Setnick. Permission is granted to reprint this article in non-commercial publications so long as the bio paragraph and this notice is included. All other rights reserved. Inquiries may be made at www.FitInFitness.com. Article Source: http://EzineArticles.com/?expert=Molly_Setnick http://EzineArticles.com/?Play-it-Safe-with-Kids-Sports&id=2489 lorazepam med ambien effects use of ambien ambien numbers

By Mads Phican Choosing an artificial tree gives you a lot of advantages when compared with real trees: First of all, an artificial tree is a lot easier to maintain. It doesn’t need any water, fertilizer or sunlight all it need is to be cleaned once in a while. An artificial tree does not need to be cut down as it will always stay the same size. We all know how normal trees can overgrow your home and create undesired shadows. Something like that will not happen with an artificial tree. Artificial trees can be planted everywhere. The climate doesn’t matter, you can have palm trees in Alaska if you want it (although it might look a bit out of this world). There will be no problem with insects and other animals. You really have to be unlucky before your artificial tree becomes the nest of a disgusting bug colony. Finally, you can easily move your tree around if its not to big or even pack it away for a few months. People bringing their trees with them when they move are not unheard of. Most artificial tree look very life like, but for the ultimate experience it might be desirable to go for a preserved tree. While artificial trees are normally made of plastic, a preserved tree is made of natural materials around an empty trunk. The natural materials will even make the artificial tree smell the right way. M. Phican is very excited about artificial gardening and have created a website dedicated to artificial trees and palm trees. http://www.artificialtreeinfo.com Article Source: http://EzineArticles.com/?expert=Mads_Phican http://EzineArticles.com/?Artificial-Trees-Advantages&id=143944 sale ambien is ambien safe how long does withdrawl from ambien take what is zolpidem for

By Kathryn Cassidy The prophecy is clear. The signs are unmistakable. On the 6th day of the 6th month in the year 2006 his day will come. Youve just read the tag-line for The Omen 2, set for release amongst a blaze of publicity on 6th June 2006. So, what are the signs and what is the truth about this date with destiny? Well, whilst the movie doesnt purport to be anything other than a work of Hollywood fiction, surprisingly it does contain some tenuous links to fact. However fragile, or in some peoples opinion farcical, these links appear to be, the myth of the appearance of the Antichrist, bearing the mark of 666, is a subject touched on no less than eight times in the Book of Revelation. Arriving bang on the heels of the revelation in The Da Vinci Code of the Sang Real, or Holy Bloodline, the two films are currently stirring up a veritable maelstrom of debate amongst the general populace. Devout Christians who have never questioned the established dogma and doctrine of their faith are having to defend their beliefs to those millions who now worship at the altar of Dan Brown. Whilst in websites, chat rooms and countless media articles across the globe people are reading about the arrival of an Antichrist and the impending start of the end times as forecast in the scriptures. So, what is the actual prophecy of 666? Lets take a look. Here are a few translations Revelation 13:16-18And he causeth all, both small and great, rich and poor, free and bond, to receive a Mark in their right hand, or in their foreheads:And that no man might buy or sell, save he that had the Mark, or the name of the beast, or the number of his name.Here is wisdom. Let him that hath understanding count the number of the beast: for it is the number of a man; and his number is Six hundred threescore and six. In the New Jerusalem Bible translation, this text reads:There is need for shrewdness here: anyone clever may interpret the number of the beast: it is the number of a human being, the number 666. And in the New English Translation Bible, Revelation 13:18 is translated as:This calls for wisdom: Let the one who has insight calculate the beast’s number, for it is man’s number, and his number is 666. Although this seems pretty clear-cut, we should note that there is some dispute over the translation pertaining to the number 666. Some Bible scholars believe this was misinterpreted and should read 616. Also, it must be pointed out that specific references to an Antichrist do not arise in Revelation 13:18. They only appear in The New Testament in John 1 & 2. If the Antichrist is simply a reference to someone (or some group) who seeks to stifle the faithful, rather than the Son of Satan, then perhaps in years to come we might conceivably look back and question the timing of the writing and success of The Da Vinci Code (and indeed Holy Blood, Holy Grail and countless others). However, rather than condemn any author as singlehandedly having corrupted Christianity, let us look more seriously at possible meanings of the prophecy. Hebrew and Greek letters of the Alphabet each have a numerical counterpart. These values were often written down in place of the letters of a word that they represent. This method of translation is known as Gntria or Gematria (a synonym for the Greek word Grammeteia) which literally means the amounting to. In esoteric literature deep truths were often hidden in the combination of letters. According to the Kabbalists there are Four Ways of reading the Sacred Scriptures as written in the Book of Zohar and passed on from master to student. The first is Pshat, the rendering of superficial knowledge. The second is Ramaz literally a hint gleaned from the words. The third is Darash, in which the eye of the intuition is opened. Then finally Sud, which translates as secret - a method of reading which is only taught to the most advanced initiates. These four ways of reading the Sacred Scriptures correspond to the four initiations of life those of the physical, emotional, mental and higher planes. The man who has passed all four initiations is said to rise above them into unity or at-one-ment called Tahar (which incidentally means Master in Sanskrit). It could be that some deeper meaning can be derived from the texts, one that would depend on reading all the words in the Book of Revelation and deciphering them in a more allegorical fashion. From the numerological perspective however, let me point out that 666 as a stand-alone number means very little. In order to ascertain the more fundamental vibration or value we have to add the numbers and reduce the answer down to a single digit. 6+6+6 = 18. Then 1+8=9 This leaves the number 9 which corresponds to the Hebrew letter T or Teth . Admittedly the esoteric meaning of this number is said to be that of ‘a hiding wall erected to guard over something precious in the midst of danger’, which may prove to be a reason to watch the news headlines on 6/6/06. Ultimately though it is the number of integrity, wisdom and leadership by example. It is often a number associated with those whose life is one of selfless service, dedicated to their teaching. My Life is my teaching Mahatma Gandhi The numerology therefore, hardly points to the arrival of the devil incarnate. It should also be pointed out that no system exists in numerology which would exclude the complete line up of numbers, so 6/6/6 would always be applied to 06/06/2006 which would be 6+6+2+6 which equals 20 and 2 +0 =2, the number of duality. However, if we look at the Gematria of the number 666 we do discover something very interesting. In the Hebrew Alphabet the number 6 corresponds to the letter W WWW . Is this the real prophecy? Is the WorldWideWeb the real beast, the entity whose rise will cause the downfall of Christianity and the beginning of the end times? Is it the advent of the Web that has acted as the false prophet? We all tend to view our greater connectivity as an advantageous tool, one that brings us together into a truly global village. However, it also has an obvious downside we become less connected on a physical level, more isolated from each other and more immersed in a virtual reality. Was this what a prophet preaching love, human warmth and kindness would have intended? Perhaps, however, the WorldWideWeb is a force for our ultimate good for Pythagorean theory views the number 6 as one of perfection. 1= Unity 2= duality 3= harmony 1+2+3=6. Hermetic philosophy states that the number 6 vibrates in resonance with the planet Venus, the planet of love and harmony. Does a clue lie in its other associated vibrational correlations. The number 6 also sets up sympathetic resonance with the colour Yellow, the metal, Copper, the tone, E and, the flower, Rose. Rose? Could that connect 666 to Rose Line, Rosslin, Rosslyn? No, just another very tenuous link. So what have we deduced about our impending date with fate? Are the end times nigh? Is the Antichrist about to appear? Well, if one really must lie awake at night worrying what early June 2006 may bring then I believe we should worry about this - the arrival of a whole slew of highly deluded people laying claim to being direct descendants of Jesus having read The Da Vinci Code account of a surviving Holy Bloodline; a lot of hyper teenagers, fired up by an adrenaline rush from watching The Omen 2 and perhaps even an upsurge in the sale of yellow roses, tied by copper wire, in multiples of six! Kathryn Cassidy writes on a wide variety of topics but has a special interest in the metaphysical, astrological and spiritual. She hosts a blog at http://collaboratingwithfate.blogspot.com Article Source: http://EzineArticles.com/?expert=Kathryn_Cassidy http://EzineArticles.com/?06/06/06&id=211275 half life of ativan ery ambien generic drug for ambien cr what color is ambien cr

By Svetlana Polyakova This is the age of the people on the web; by the web; and for the web. The young and the old, the rich and the poor, the haves and the have-nots, all converge on one platform where everyone is virtually equal. There is love, and there is hate. There are blogs and there are chat, there are search engines and then there are instant messengers too. Google and Yahoo have found new meaning in everyday parlance. In the middle of this, there is love blossoming some where, which is dependent on the diverse mediums available for it to grow. The love is often virtual, but sometimes turns into a reality for a few lucky ones. Love and betrayal have always been bosom pals. The virtual medium of expressing love is no different. For every one relationship which transform from the realms of the virtual domain into a real one, there are countless ones which end in shattered hearts, missing aliases, and sometimes even empty wallets. On a number of occasions the result is actually physical; physical harm to the person involved. Broken bones and teeth, rapes ( virtual and real! ), blackmail. and the list goes on. Its frightening sometimes, just to think of the level to which some cranky character can fall to fulfill his/her desire. The process of proposing, dating and interacting however goes on. It is like the gold rush in the west. Every one goes on taking a chance with the hope of striking gold. Digging deeper, taking risks, investing time and effort and then there are a few lucky ones who actually find their true love. Thus goes the story of online dating and love chat sites. But.behind the rosy hope of finding a partner whose thoughts matches yours, who could be the dream person you always desired, lies the ugly face of the process. False aliases, scam setups, blackmail, eavesdropping etc are very real dangers that exist in the big bad cyber world today. What is required is the awareness of the basic tenets of net and chatting etiquettes. The list is not exhaustive, and maybe no list can ever be, but they are the basic principles on which the relationship on the net can be made and developed. The list goes like this . Never keep your personal name as your alias. Strict NO! Never reveal your personal identity to an unknown dater. You never know who the other person might be Use personal chat rooms and try and frequent dating sites which provide you with this facility. Public dating gets mixed up real fast and it exponentially multiplies your chances of being caught off guard. Never initiate a chat or date a person who has bad history on the net. If he has a bad history on the net and he is sticking to the identity, then he surely must have a reason for loving it. Psycho ! Control the speed of the relationship. If the guy or girl wants to meet you after the first few interactions on the net, your radars should sound an alarm. Meeting after a relationship on the net is like going for a night cap over to the real person’s house after several real dates. Mark the equivalence and make the standards of relationship based on your choice and preference to graduate to the next level. Always intimate a close physical partner about the existence of a net partner. Ideally, the physical partnership must always precede the virtual one to be on the safer side. When graduating to a physical meeting, be sure to intimate your best friend, or best take him/her along. It helps a lot and keeps you safe. All rules for a safe physical date are applicable for a net date. Dress safe - don’t upload your pictures the first time the guy wants to have a peek at you. Don’t trust the person on the sweet talk he types. He/she might be the biggest rouge in town. A lot of cyber Romeos are not what they advertise. Do a cross-check on the person with whom you are chatting by inviting your friend over as a casual onlooker. Try ways to get a three way talk going in order to check if the conversations are repeated. A simple and effective rule is that if an identity repeats the same tone of conversation and expresses love to you and your friend, beware! Trust your instincts. The most fundamental principle for doing a check is to trust your instincts on a person. Too sweet or too salty, both are to be viewed with a skewed eye. Online love is seductive and addictive. You open up your inner emotions watching the blinking cursor and then the trouble begins. Don’t get into a situation from which the person on the other end the communication channel can take advantage of you. Don’t let this virtual process overcome your emotions. Remember its VIRTUAL. On an average, a good dating site will approximately host 20 new females and 30 new males per evening for a dater to chat to and develop a relationship. It means that you have around 50 new people to contact every evening. Here new means new. First or second timers. That also means there are 50 new carrots to be bitten by the more experienced and sometimes misguided daters looking for a newbie. This was for all those newbies. Take your time, see the virtual place, observe the tenets of safety listed above and you will be safe in the business of online dating. Hopefully.. Virginia Beauty and Fashion consultant, Svetlana Polyakova from SecretstoImpress.com specializes in teaching men and women the fine techniques of how to meet to meet that special person, dress to impress, and beauty & Fashion tips and etiquette. Article Source: http://EzineArticles.com/?expert=Svetlana_Polyakova http://EzineArticles.com/?Online-Dating—Dangers-and-Things-To-Be-Aware-of!&id=252238 zolpidem best price buy cheapest zolpidem online over the counter containing zolpidem pharmacy drugs and medications z zolpidem

By [http://ezinearticles.com/?expert=Monica_Villarreal] Monica Villarreal The first thing you need to know about thyroid drugs is that they are all basically thyroid hormone replacementsthey give you the thyroid hormone that your body is not producing on its own so that you can begin to function more normally. It is helpful to get information on thyroid drugs of all kinds so that you know what your treatment options are. The most common thyroid drug is a synthetic hormone called levothyroxine. This thyroid drug, which is sold under many names including: Synthroid, Levoxyl, Levothroid and Unithroid, is a synthetic replacement of thyroxine, also known as T4. This is one of the thyroid hormones, which is converted into another hormone, called triiodothyronine or T3, in the body. If treatment with levothyroxine is not enough, doctors can add a second thyroid drug, liothyronine (sold as Cytomel) to improve thyroid function. If the body isn’t converting enough of the synthetic T4 into T3, supplementation with a synthetic T3 like liothyronine may be helpful. Liotrix is another of the synthetic thyroid drugs. This one is a combination of T3 and T4, giving you both hormones in one drug. For a natural alternative, your doctor may recommend natural thyroid, which is actually derived from pig thyroid. It contains the full range of thyroid hormones, not just T3 and T4, so it’s thought to be the most effective treatment. It’s sold under the name Armour thyroid. Regardless of the drug you are using, the main information on thyroid drugs you need to know is how to take them. Thyroid drugs are tricky because many things can slow or impair their absorption, from calcium to estrogen. It is important to talk to your doctor about all the prescriptions and supplements you are taking so you can devise a plan that will give you the maximum benefit. Doctors often recommend that patients take their thyroid drugs first thing in the morning, on an empty stomach and about an hour before eating. You should also avoid taking vitamins or consuming anything with added calcium, such as fortified orange juice, within two hours of taking your thyroid drug. To learn about other medicines that can have a negative effect when taken with prescription drugs for hypothyroidism visit [http://www.lowthyroidhelp.com/information_on_thyroid_drugs.html] information on thyroid drugs. Monica Villarreal and Gail Kaufman are editors at lowthyroidhelp.com. To learn more about medicines for low thyroid visit: [http://www.lowthyroidhelp.com/information_on_thyroid_drugs.html] prescription drugs for low thyroid. To learn about tasty foods that unlock the metabolism and help you burn body fat visit: [http://www.lowthyroidhelp.com] low thyroid help. ** Attention Ezine editors / Site owners ** You can reprint this article in its entirety in your ezine or website as long as you leave all links in place, do not modify the content and include our resource box as listed above. Article Source: [http://ezinearticles.com/?expert=Monica_Villarreal ] http://EzineArticles.com/?expert=Monica_Villarreal [http://ezinearticles.com/?Why-Thyroid-Drugs-Can-Be-Tricky?&id=365393 ] http://EzineArticles.com/?Why-Thyroid-Drugs-Can-Be-Tricky?&id=365393 ambien cistern fda approved ambien ambien online pharmacy discount ambien warnigns

By Teddy Shabba Having a great wingman at the club can be great when approaching groups of women. Looking for a wingman to help you attract women is an extraordinary waste of time; unless you meet a great wingman at the club, or already work or know of one. Looking for one will at best result in you finding an average wingman and even worst you are ore likely to find some guy who is going to hurt your chances of success rather than help. The main problem is a great wingman doesn’t need a wingman and therefore isn’t looking for a wingman. In other words, a man looking for a wingman already is acknowledging that he will at best be an average wingman. Now, when two average wingmen meet up with each other they are actually worst off that if they had shown up alone. Whoever approaches the group of women first in reality doesn’t need the other guy except when he wants to isolate the woman he is talking to. Which if you are good you can easily do on your own either by bringing in another random group of women you already met or telling the other women you are going to take their friend for a while. Of course, with two average wingmen together they both will approach which causes greater suspicion among the group and still requires one to take the backseat to the other. The truth is the only time you might need a wingman is on a double date. In the end, what benefit do you imagine you will get from a great wingman? When you know the answer to this you then will know exactly what you need to work on in order to improve yourself. Teddy Shabba is a Dating Coach for Men who has a daily newsletter that provides you with a wealth of information on how to be more successful with women. You can sign up for the Teddy Shabba Dating Advice Newsletter for Men now. Also with over 500 articles from a variety of dating experts just for men our Dating Advice and Seduction Article Database is the perfect place for any man. To learn more about Dealing With Women At Bars and Clubs visit our article section Women At Bars and Clubs Today Article Source: http://EzineArticles.com/?expert=Teddy_Shabba http://EzineArticles.com/?Is-Finding-A-Wingman-To-GoTo-The-Club-With-You-Worth-It&id=426159 zolpidem from india what is the difference between ativan and xanax less expensive purchase ambien cr 5mg zolpidem

By Benedict Manovill It’s back again. St. Valentine’s Day is almostupon us. It is time to find that once-in-a-lifetimegift. Whats hot this year? Plenty. In fact, your valentinemay be swept away by the 5 unique giftswe will look at here. It is the year of personalization. That means the gift you get is made especially for the person you give it to. How is this possible? The idea is to get an item that bears the persons initials or name. Or, it may have the persons picture on it or zodiac sign. It could even have the sound of the persons nameas you will see below. Here are five gift ideas your valentine will love you for: * Name scrolls with names and their meanings. Now, here is a gift with real class. Everyone loves to hear and see their name. What better way than to have a painting made out of your true love’s name. The scroll is a painting that features the first name of the person, the meaning of the name and its history. The scroll is ready for framing and to be admired. * An oil portrait of the person. Go to any artschool and you are bound to find a few excellentportrait artists. Most would be happy to paint aportrait for a modest sum. The artist could paintfrom a live sitting or from a photograph. You might even choose to have a portrait of youand your valentine together. * An identification bracelet. The front of the bracelet is engraved with the persons name. On the back is a small compartment containing contactinformation. Identification anklets and necklaces are also popular.Joggers and cyclists particularly like ID anklets. * A song about your valentine. Songwriters are happyto get commissions to write personal songs. To keepcosts down, hire someone from a local group whosemusic you like. The group will compose a song withyour valentines name and even record it for you. Last, but not least, is a favorite of most valentines.It is… * A personal security vest. Now, this is a JamesBond kind of gift. It may not have your valentines name or picture on it, but it is just as personal. This vest can help keep your valentine safe and sound. It has night lights on the front and back. It has an emergency whistle, a defense spray and a noisemaker. It also has pockets for a cell phone, money and identification. Some personalized gifts may take a coupleof weeks delivery time. So if you are pressed fortime, be sure to slip a note into your valentinesbox of chocolates telling her or him that the real gift is still to come. Copyright Benedict Manovill - All Rights reserved http://www.giftscrolls4u.com Benedict Manovill is an expert calligrapher and name historian. His works are in collections around the world. Look for your own name and your friends’ names and their meanings when you visit his Website at http://www.giftscrolls4u.com Article Source: http://EzineArticles.com/?expert=Benedict_Manovill http://EzineArticles.com/?What-a-Gift!-Five-Unique-and-Unusual-Gifts-For-Your-Valentine&id=441634 ambien generic nonprescrption alternative cheapest www ambien arousal from a semi-comatose state on zolpidem lorazepam overdose affects

By Veronica Scott Dollhouses are not just for children anymore. Adults who enjoy miniatures can also find a great deal of enjoyment by crafting and arranging dollhouse components. While children typically use dollhouses for play, adults often view their miniatures as works of art, and they constantly strive to create the most realistic miniatures possible. One way to create an impressive air of reality is to wire the dollhouse for lighting. Since dollhouses are scaled down versions of the real thing, the electrical currents used in dollhouse lighting are much lower (and hence safer) than what is encountered when wiring a real house. Nevertheless, the job of wiring a dollhouse for electricity is not one that should be undertaken lightly. Dollhouse lighting requires strict attention to detail and the ability to work with small components without getting frustrated. Of course, most adults who enjoy working with miniatures already possess those traits, so they should be well suited to the task. There are many different ways to wire a dollhouse. One of the most popular methods is the copper tape method. This involves running two pieces of copper tape around a part of the dollhouse that is not readily visible (the back for front opening dollhouses, etc.). The tape pieces must form a complete loop. One loop will be used for the hot wire (the wire that produces the current) while the other loop will be used for the ground (the repository that serves to drain electric charge). Electricity is brought from the copper tape into the house by drilling a tiny hole and running a wire through to the appliance on the inside of the house. Copper tape is easily broken, however, and can also corrode, so many miniatures enthusiasts often choose another method. One method that is commonly chosen is the twin wire method, which is a method that uses tiny wires and socket boards to connect all of the components. Socket boards can easily be concealed behind the dollhouse and access to the wiring can be achieved through small drill holes. Regardless of which method of dollhouse wiring is chosen, any configuration is going to require the use of a transformer. Since the high voltage electricity that comes from household plugs will likely fry any dollhouse lighting, it is important to utilize a transformer to step down the voltage. Most electrical dollhouse components require twelve volts. Doll house wiring really is quite simple and can be the difference between an average miniature house and a spectacular one. There are several different wiring methods, each of which has its benefits as well as its detractions. Perhaps the most important thing to remember when wiring dollhouse lighting is to use a transformer to step down the high voltage electricity from the wall circuit into something that is useable by the dollhouse accessories. Learn more about the fascinating world of miniatures. Visit http://www.themagicaldollhouse.com today for a great selection of wooden doll houses and dollhouse accessories from top miniature companies. Article Source: http://EzineArticles.com/?expert=Veronica_Scott http://EzineArticles.com/?Dollhouse-Lighting-Basics&id=380677 what pharmaceutical company makes ambien more about zolpidem ambien without prescription ambien picture about

By Michael Pancheri Question: I am the primary beneficiary of a trust set up by my mother and my 2 daughters (ages 27 and 30) are also beneficiaries. The balance of the trust is to be distributed soon and my daughters want to disclaim any interest in it, so it will all go to me. My question is, what are the tax consequences of this arrangement? The total value of the trust is about $250,000. Thank you, L. Answer: Dear L - You are right in thinking that there may be some adverse tax consequences if your daughters disclaim their share of the trust. Although it is not clear from your question, I am assuming that your daughters acquired a 1/3rd interest in your mother’s trust upon your mother’s death. Generally speaking, when a person is designated as the beneficiary of an interest in property under a will or a living trust, the interest vests immediately upon the death of the transferor unless there is some other intervening condition that must be satisfied. The same is true for interests given to designated beneficiaries under retirement plans (including IRAs and 401(k) plans), annuity contracts, and life insurance policies. There are times, however, when a designated beneficiary doesn’t want the interest given to him or her, as is the case with your daughters. People in this situation often think that they can just refuse the interest and that’s the end of the story. They feel that way because, in their minds, they haven’t actually received anything and, therefore, they don’t actually own it. Unfortunately, the tax laws say otherwise. Once the interest vests in a designated beneficiary, the designated beneficiary is deemed to own it. From that moment on, any refusal or disclaimer of the interest by the designated beneficiary constitutes a gift of the present value of that interest for federal gift tax purposes. The gift is deemed to be made to the contingent beneficiary or beneficiaries designated under the governing instrument; i.e., the will, trust, etc. If that’s the case, then how would anyone ever refuse an inheritance without incurring a gift tax? The short answer is that, for many years, you couldn’t. If there was any consolation in the way the tax laws were written, it rested in the fact that the resulting transfer could be offset by the annual gift tax exclusion. Any excess over the annual gift tax exclusion could be sheltered from an actual out-of-pocket tax payment by the unified credit against gift and estate taxes. Even so, it was still a pain because you had to file a gift tax return and you lost all or part of your unified credit against future gift and estate taxes. In order to correct this problem, Congress amended the tax laws to provide for a qualified disclaimer as part of the Tax Reform Act of 1976. A “qualified disclaimer” allowed an individual to refuse an interest in property without being deemed to have made a gift of the interest. In that case, the individual was treated as though he or she had never received it - so there was no need to file a gift tax return, or to use a part of his or her unified credit, or even pay any gift taxes out-of-pocket. Still, in order to take advantage of the qualified disclaimer provisions, you have to satisfy the following requirements: (1) The disclaimer must be in writing. (2) The disclaimer must be given to the personal representative of the decedent’s estate or the trustee of the decedent’s trust, or to any other person holding legal title to property to which the interest relates, no later than 9 months after the later of (A) the day on which the transfer creating the interest in such person is made, or (B) the day on which such person attains age 21, (3) The person making the disclaimer must not have accepted the interest or any of its benefits. (4) And, as a result of such disclaimer, the interest must pass without any direction on the part of the person making the disclaimer, and passes either (A) to the spouse of the decedent, or (B) to a person other than the person making the disclaimer. So, Mrs. L, the good news is that your daughters can disclaim their interest in your mother’s trust without the transfer constituting a gift to you. However, they will have to meet the requirements set forth above, including the requirement that the disclaimer be made within nine (9) months after the transfer was made to your daughters. I am assuming that is nine (9) months after your mother’s death, but there may be other conditions in the trust instrument that actually delay the vesting of your daughters’ interests. For this reason, I would suggest that you consult with an experienced estate planning attorney because these requirements are unforgiving. Once the nine (9) month period has expired, you’re simply out of luck. Attorney Michael Pancheri is a practicing attorney and the founder and CEO of the Living Trust Network. You may contact him by email at info@livingtrustnetwork.com. You may also contact him at the Living Trust Network’s web site. Its URL is http://www.livingtrustnetwork.com Copyright 2006. The Living Trust Network, LLC. 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By Gwen Stewart One of the most popular herbs is Ocimum basilicum commonly called sweet basil. Often called the king of herbs, basil can be grown indoors or out. Sweet basil has inch-long, oval-pointed, dark green leaves and a clove-pepperish odour and taste. Sweet basil makes a handsome, bushy small plant, growing to a foot or more indoors. A purple-leafed variety, Dark Opal is decorative, makes a lovely houseplant, and is equally useful in cookery. Do not let basil bloom, or it will go to seed. Instead, pinch out the plant tops and they will grow into compact little bushes. Basil is an annual and grows 12 24 inches (30 60 cm) as the height varies according to the variety. Cultivation requirements for growing basil: full sun; light, well-drained, nutrient rich, slightly acidic soil; frequent watering (dont waterlog); will not tolerate cold; pinch off flower stalks for a longer season of leaf production. Basil can be easily started from seed or can be brought indoors at the end of the growing season. If you are bringing basil indoors, choose the most robust plants. Before the first frost, dig them out of the garden and pot them up in fresh potting soil. Basil can also be grown in pots outdoors and treated the same way when bringing them in for winter. Check for insects and if there is an infestation, spray with a soap and water spray. Gradually reverse the hardening off process by keeping the pots out of direct sunlight for about a week. The plants will become acclimatised to the lower light conditions they will experience indoors. Bring them inside and provide the conditions they need to continue growing. Basil requires at least five hours of sunlight a day to stay healthy and flavourful. If you are growing basil on the windowsill, turn regularly to ensure every side receives light. Dont let basil leaves touch the cold glass. Basil grows even better under fluorescent lights in the winter. Hang the lights 6 inches (15 cm) from plants and leave lights on for 14 hours a day. There are many cultivars of basil. Two that are particularly popular are: O. basilicum Dark Opal- only herb to win the All American Award of Excellence can be used the same as sweet basil; O. basilicum Citriodorum- strong lemon scent nice for tea and with chicken and fish. In the garden, basil can be planted with tomatoes as it helps to overcome both insects and disease. Basil also repels flies and mosquitoes. In the kitchen, use basil in tomato dishes (both raw and cooked), pesto, sauces, salad dressings, soups, fish dishes, mushroom dishes, egg and rice dishes, mixed with other herbs, omelettes, pasta dishes, vegetables such as carrots, eggplant, cabbage, squash, and zucchini. Use fresh leaves in salads and add fresh leaves to vinegar and extra virgin olive oil. Basil can be used fresh, frozen, or dried. Use basil with discretion, as it is one of the few herbs that increase in flavour when heated. Gwen Nyhus Stewart, B.S.W., M.G., H.T., is an educator, freelance writer, garden consultant, and author of the book The Healing Garden: A Place Of Peace Gardening For The Soil, Gardening For The Soul and the booklet Non-toxic Alternatives For Everyday Cleaning And Gardening Products. She owns the website Gwens Healing Garden where you will find lots of free information about gardening for the soil and gardening for the soul. To find out more about the books and subscribe to her free Newsletter visit http://www.gwenshealinggarden.ca Gwen Nyhus Stewart 2004 2005. All rights reserved Article Source: http://EzineArticles.com/?expert=Gwen_Stewart http://EzineArticles.com/?Basil:-The-King-of-Herbs&id=47803 ambien drug test ambien and pregancy medication information printable ativan order ambien cod