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The scene in Ramelton Pix Angela McFadden for donegaldaily.comDOZENS of homes in Ramelton and Letterkenny were ruined in last night’s floods.Millions of gallons of water flooded into the area during two hours of intense downpours.In Ramelton the town’s young band members had to be rescued from the local community hall as the Lennon burst its banks. Many homes in the area were destroyed by mud and water from the thunder storm.In Letterkenny too, gardens and homes were flooded, with families in both towns forced to move out for the night.Things were just as bad in rural areas.Families in Ballyare found sandbagging their driveways didn’t work as rivers and streams burst their banks and sent torrents of water into homes. Insurance assessors will begin examining the damage today.But many people will have lost irreplaceable items during the monsoon-like downpour. CLEAR-UP UNDER WAY AS HOMES RUINED was last modified: August 6th, 2014 by John2Share 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:BallyarrletterkennyRameltonTullygay read more
Ivan Kintu Bayige will officiate at the Beach Soccer AFCON in Egypt (Photo by FUFA Media)MENGO – Uganda’s top ranked FIFA beach soccer referee Ivan Kintu Bayige has been appointed by CAF to officiate at the 2019 AFCON Beach soccer finals in Egypt from 8th-14th December 2018.Bayige will appear at the AFCON Beach Soccer finals for the 2nd time having made his maiden appearance in Nigeria-2016.Ali Mwebe will be one of the two tournament’s General Coordinators.Meanwhile FIFA referees William Oloya will handle the CAF Confederation Cup match between Malawi’s Silver Strikers and Association Omnisport Center MberiSportif of Gabon. He was appointed together with Okello Dick and Okello Lee as the 1st and 2nd assistants respectively.Ssali Mashood was also assigned as the fourth Official of the match in Lilongwe, Malawi.More Ugandan FIFA referees Alex Muhabi, Isa Masembe, Musa Balikoowa and Ali Sabilah have also been appointed to handle CAF Champions League match between El Hilah (Sudan) vs JKU (Zanzibar) on 27th/28th November 2018.FIFA referee Brian Miiro Nsubuga will be the 4th official of the match between Miracle De Bandran of Comoros and Al Ittihad (Libya) on 28th November 2018.Match Commissioner Mike Letti will be in Burundi for the CAF Champions League match between Le Messager de Ngozi Fc and Ismaily of Egypt on 28th November 2018.Comments Tags: CafFUFAReferees read more
Share Facebook Twitter Google + LinkedIn Pinterest By Barry Ward, Director, Ohio State University Income Tax Schools, Leader, Production Business ManagementUpon passage and signing of the Tax Cuts Jobs Act in December 2017, Cooperatives suddenly had a decided advantage in buying over “independent” buyers of ag commodities. The new tax law had somewhat inadvertently included a “grain glitch” (which would have affected more than grain sales) that had effectively allowed for a 20% deduction on gross sales which conferred a decided advantage over sales to other non-Cooperatives. These sales to non-Cooperatives would only be allowed the QBID deduction as discussed previously in this article which effectively a 20% deduction on net income from those sales. With much hand wringing and angst in the ag sector, congress finally got around to passing a “fix” to this “glitch.”The “Consolidated Appropriations Act 2018” signed on March 23, 2018 “fixed” this inequity and but added more complexity to the reporting of sales to cooperatives. The 20% deduction calculated based upon their gross sales was eliminated and replaced with a hybrid Section 199A deduction. For those with sales to both cooperatives and non-cooperatives it will likely add some additional paperwork burden.To determine the IRC Section 199A Deduction for sales to cooperatives, patrons first calculate the 20% 199A QBI deduction that would apply if they had sold the commodity to a non-cooperative. Second, the patron must then subtract from that initial 199A deduction amount whichever of the following is smaller:9% of net income attributable to cooperative sale(s) OR50% of W-2 wages paid to raise products sold to cooperatives.Lastly, the allocable QBID deduction from the cooperative (up to 9%).Sales to coops may result in a net QBI Deduction. The net deduction may be greater than 20% if the farmer taxpayer pays no W2 wages and the cooperative passes through all or a large portion of the allocable QBI to the patron. Or the net deduction may be equal to 20% if the farmer taxpayer pays enough W2 wages to fully limit their coop sales QBI deduction to 11% and the coop passes through all allocable QBI. Or the net deduction may be less than 20% if farmer taxpayer pays enough W2 wages to fully limit their coop sales QBI to 11% and the coop passes through less than the allocable QBI.The following examples illustrate how patrons calculate the QBI deduction at the individual level. QBI deduction for co-op patron’s sales — No wages paidPat Patron, a single taxpayer, is a member patron of Big Co-op. In 2018, he sold all his grain through Big Co-op. Big Co-op paid Pat a $230,000 per-unit retain paid in money (PURPIM) and a $20,000 end-of-year patronage dividend. Thus, in 2018, Pat received $250,000 ($230,000 + $20,000) from Big Co-op for his grain sales. Pat also had $200,000 in expenses, which did not include any W-2 wages. Pat had no capital gain income in 2018, but he received wages from an outside job. His taxable income was $75,000.Pat’s 2018 QBI is $50,000 ($250,000 − $200,000). Pat calculates a $10,000 (20% × $50,000) tentative QBI deduction. Pat’s taxable income is below the $157,500 threshold for single taxpayers, so his QBI deduction is not limited by the W-2 wages limitation. Because all of Pat’s tentative QBI deduction is attributable to qualified payments he received from Big Co-op, Pat must reduce his QBI deduction by the lesser of$4,500 (9% × $50,000), or$0 (50% of $0 W-2 wages attributable to Pat’s co-op payments)Because Pat paid no wages for his grain business, he does not have to reduce his QBI deduction. Pat claims the $10,000 QBI deduction. Pass-through deductionThe facts are the same as in Example 1, except that in 2018, Big Co-op also allocated a $2,500 deduction to Pat for his share of the co-op’s QPAI. The deduction does not exceed Pat’s taxable income after subtracting his QBI deduction ($75,000 − $10,000 = $65,000). Pat’s QBI deduction is $12,500 ($10,000 + $2,500). QBI deduction for co-op patron’s sales —With wagesThe facts are the same as in Example 1, except that $25,000 of Pat’s $200,000 in expenses were W-2 wages that he paid to an employee. Pat’s tentative QBI deduction is still $10,000 (20% × $50,000). However, he must reduce his QBI deduction by the lesser of the following:$4,500 (9% × $50,000) or$12,500 (50% × $25,000) Pat has a $5,500 QBI deduction ($10,000 − $4,500). Transition rules for sales to cooperativesAlso as part of the “grain glitch” fix in March of this year, a transition rule was included in the Code regarding qualified payments made by a cooperative with a year that began in 2017 and ended in 2018 (Fiscal Year Cooperative). This provision indicates that any payments received by a patron (farmer) during 2018 that is also included in the cooperatives taxable year ending in 2018 is not allowed to be used in calculating Section 199A.The farmer will simply receive the DPAD passed through by the cooperative for that year (if any) and be allowed to only deduct that on their tax return. None of the qualified payments made to the farmer during the cooperatives fiscal year ending in 2018 are allowed for QBI. In other words, the farmer selling products to a cooperative with a fiscal year ending sometime in 2018 prior to Dec. 31, 2018 will not be able to claim the sales prior to the fiscal year end date as QBI for purposes of the QBI deduction. Not a great deal for farmers with sales to cooperatives prior to the cooperative’s fiscal year end date.Many cooperatives issued a Section 199 DPAD deduction in Dec. of 2017. This means that these farmers got a deduction in 2017 when rates were higher, however, due to the transition provision, these farmers will perhaps not qualify for much, if any Section 199A deduction in 2018 AND not receive any DPAD from the cooperative since it was “pushed” out in 2017. This is what we may call a “double whammy.” The reason it may be so drastic is that many grain farmers receive most of the proceeds from their grain sales in the first few months of the year and then simply have little or no sales the remaining part of the year.The bottom line is that farmers who sell to a cooperative may not get the deduction they were planning on this year due to the transition rule.This also means that the cooperative will need to report to the patron the amount of qualified payments made to the patron in 2018 that was included in the cooperative’s Section 199 computation from Jan. 1, 2018 to the last day of the cooperative’s fiscal year ending in 2018. read more
Related Posts Tags:#Google#web 8 Best WordPress Hosting Solutions on the Market According to Google’s post from director of product management Johanna Wright, “We hope this feature gives you a deeper view into the relevant content available on sites throughout the web – even when that content spans multiple pages or discussions. At the same time, the main search results are diverse as always – so if you can’t pinpoint a useful comment there’s a list of relevant sites there to help.”The feature seems simple enough, but it’s a relevant and welcome addition to Google’s search offering and an interesting commentary on the SEO value of forum discussions. In a recent video interview with Vanilla forum software creator Mark O’Sullivan, we chatted in depth on the evergreen nature and value of forum discussions, especially in terms of search.We can speculate that the Google team might be working on a similar solution for Q&A sites; it would only make sense. A new feature introduced today by Google lets users quickly preview forum discussions within search results.The new feature will apply to sites that have a large number of relevant posts for a user’s search query. Users will see the topic of the thread, the number of posts, and the date the thread was posted. jolie odell Top Reasons to Go With Managed WordPress Hosting Why Tech Companies Need Simpler Terms of Servic… A Web Developer’s New Best Friend is the AI Wai… read more
A budget of Rs 300 crore, of which Rs 40 crore has been spent on a helium balloon that may well not be used because of the rains. India’s finest aesthetes, Javed Akhtar, Shyam Benegal and Prasoon Joshi, as aesthetic advisors, helped by creative director Bharat Bala and executed by,A budget of Rs 300 crore, of which Rs 40 crore has been spent on a helium balloon that may well not be used because of the rains. India’s finest aesthetes, Javed Akhtar, Shyam Benegal and Prasoon Joshi, as aesthetic advisors, helped by creative director Bharat Bala and executed by Wizcraft, one of India’s largest event management companies. Thirty meetings of the Group of Ministers (GoM) headed by S. Jaipal Reddy since May 2009. Yet the opening and closing ceremonies of the Commonwealth Games seem designed to be a gigantic damp squib.A.R. Rahman (centre) presents the theme song for the Games.Till as late as a September 6 meeting, the minutes show that the GoM was wondering whether to play a modern version of the Vande Mataram or not. The music track of the segment “Tree of Knowledge” is still not done. While the three advisors have an excuse-theirs was to ideate not implement-it is Wizcraft which now has to implement a brief that like Topsy has only grown. From getting multiple approvals for vendors to making last minute changes because the 15-member GoM with Delhi Chief Minister Sheila Dikshit, Organising Committee (OC) chairman Suresh Kalmadi and Union Sports Minister M.S. Gill as members demanded it, half of Wizcraft’s staff is working 20-hour days to coordinate the 7,000 dancers who will congregate at Delhi’s Jawaharlal Nehru Stadium on October 3 and October 14.Aesthetic AdvisersThe three were appointed by the GoM to create a concept for the two ceremonies, but left the execution to video impresario Bharat Bala.advertisementShyam BenegalPrasoon JoshiJaved AkhtarThe multiple authorities represented in the GoM, the search for an elusive consensus and a changeable brief is at the root of an event that was put together in haste, when compared to the 2008 Beijing Olympics where the concept was ready 13 months in advance. By all accounts, the performers will get less than 10 days to rehearse at the actual venue.Compare this with the Zhang Yimou-directed Beijing opening ceremony where 10,000 dancers rehearsed for four months to give a world-class performance or the London Olympics 2012 , where Oscar-winner Danny Boyle has already been commissioned as artistic director. So far, the dancers have been going through the paces at the Parade Ground in north Delhi and can only practise in the stadium once the stage is erected, slotted to be completed on September 21, just 13 days before the Games. Here too there is a catch.Due to incessant rains in the Capital, the ground compaction (the process of increasing the weight bearing capacity of soil for pre-construction) at the main venue has still not been completed. The proposed stage may not be constructed at all. The stage-less show would mean that all flying scenics will have to be dropped. In the worst case scenario, which is a distinct possibility, bad weather would mean the aerostat, which has already blown up a controversy with the OC awarding the contract for it to a firm called K-events without floating an open request, might have to be removed.This article appeared in the India Today magazine dated August 23, 2010. Subscribe to the print copy or read it on Zinio. A puppet which will be cinched to the rS 40-crore aerostat in the opening ceremony.Even by our own standards, we may fall short. The opening of the 1982 Asiad in Delhi was a two-year-long effort which culminated in a one-and-a-half-hour-long cultural ceremony with lezim dancers from Maharashtra, ghoomar from Rajasthan and a Holi dance from Uttar Pradesh choreographed by Birju Maharaj, all masterminded by three army officials: General Adi M. Sethna, NCC Director General Major General Narinder Singh and General Officer Commanding Delhi area, Major General Onkar Bhandari.There were last minute changes then too, but this time there has been second guessing at every point-which version of Vande Mataram should be played in the closing ceremony, should the music of Vaishnav jan be played on the flute accompanied by the chanting of hymns, should 800 dancers perform only to Kabir’s doha (couplet) or should the shabad of Guru Gobind Singh Koi bole Ram, koi khudai be included?Benegal says kindly that India is a nation where everyone has a “million opinions” and “you just cannot please all, especially with an elusive concept like unity in diversity” but the ceremonies do try. The actual event follows much of the concept that Joshi-Benegal-Akhtar originally outlined. It’s divided into four segments: the Swagatham segment, the yoga segment, the Tree of Knowledge and the Great Indian Journey.The Playing FieldHow India fares in the big league of games’ hostsadvertisementThe opening ceremony in Beijing.Beijing Olympics, China, 2008: The three-and-a-half-hour opening ceremony cost $300 million, showcasing China’s new position of power in the world order.FIFA World Cup, South Africa, 2010: Organised at an estimated budget of $10 million, the opening ceremony went on for two days. Shakira teamed up with a local group, Freshlyground, to give the world Waka waka.Commonwealth Games, India, 2010: The two-hours opening and an hour-and-a-half-long closing ceremony will cost Rs 300 crore, showing India’s best kept secret, unity in diversity. This section is further divided into the Human Train which will showcase aspects of rural India-a series of spectacles visible from a moving train to be projected on the aerostat. The aerostat is the brainchild of Mark Fisher who has done flashly rock concerts with U2 and Pink Floyd. The other two designers are Dan Potra who worked on two segments of the Sydney 2000 Olympic Games, and Bollywood’s Omung Kumar who has worked on Wizcraft’s Rs 200-crore Kingdom of Dreams project, India’s first live entertainment and leisure destination located in Gurgaon.The opening ceremony has six major choreographers-Shiamak Davar, Brin and Laura, folk dancer Santosh Shetty, Devendra Shelar and theatre director Bansi Kaul-as well as 100 other dance masters. A.R. Rahman, who was paid a fee of more than Rs 5 crore, has given the structure for the entire music track, apart from the theme song, with individual pieces composed by Shankar Mahadevan and Ranjit Barot among others.The closing ceremony will be pegged on internationalism, where the whole world is treated like a family as the Sanskrit phrase Vasudhaiva kutumbakam signifies. It will have nine segments, two of which will be purely cultural. In the first segment, named Agni, indigenous martial arts like gatka and malkhamb will be showcased. The longest segment would be that of music of universal love where folk, sufi, and popular tunes will be played in tandem and would bring the gala event to an end. In all this, one man, Suresh Kalmadi, seems oddly confident.”This will be the best opening ceremony of the best Commonwealth Games ever held. And those who raise questions now will have to eat their words.” That, or his critics, who multiply by the day, will make a meal of him.This article appeared in the India Today magazine dated August 23, 2010. Subscribe to the print copy or read it on Zinio. read more
With players from the Mittal Champions Trust bagging 12 medals including five Gold in the Commonwealth Games so far, billionaire India-born businessman Lakshmi Mittal said the goal is to “prepare” and “nurture” many more such sportspersons for London Olympics.”I am delighted with the performance of Mittal Champions at CWG 2010 and am hopeful that under continued world-class professional guidance and care, they will emerge victorious on the Olympic stage as well. At MCT, our goal is to prepare and nurture many more such sportspersons for London 2012,” Mittal, Trustee of MCT, said in a statement.Since November 2005, MCT has been grooming some of India’s next generation of champions.Set up by Mittal, Chairman and CEO, ArcelorMittal and his son-in-law Amit Bhatia, MCT’s target is to promote India on the Olympic platform.The Trust provides selected athletes with coaching, training centers, nutrition, physiotherapy and any other support they might need to compete in their sport.Incidentally, Abhinav Bindra, country’s first individual gold at the Beijing 2008 Olympic Games, is also a product of the Trust.In the current Games, five gold, five silver and two bronze medals have been won so far by the players sponsored by MCT in archery, wrestling and shooting.Bhatia said the success of the MCT athletes has only strengthened their belief that India has tremendous talent and potential to take a lead in the international sporting arena.”This was just the encouragement we needed to scale-up our preparation for London 2012,” he said.The statement said 17 sportspersons, sponsored by MCT, are competing in categories like squash (Joshana Chinappa), archery (Bombayla Devi and Mangal Singh Champia), boxing (Dinesh Kumar, Akhil Kumar, S. Samoonta), wrestling (Yogeshwar Dutt, Narsingh Yadav, Geeta Kumari, Babita Kumari), shooting (Abhinav Bindra, Ronjan Sodhi, Lajja Gauswami, Suma Shirur, Heena Sidhu) and athletics (Srabani Nanda and Siddhant Thingalaya).advertisement read more
Warren MoonIn 17 NFL seasons, Moon took the quarterback position into the stratosphere. He threw for 49,325 yards and 291 touchdowns. Four times he passed for more than 4,200 yards in a season. No telling what his numbers would have been if he hadn’t been forced (by incompetent general managers) to play the first six years of his career in the Canadian Football League, where he, by the way, shattered all passing records. He was inducted into the Pro Football Hall of Fame in 2006.
After his explosive criticism against Lionel Messi, Diego Maradona claims that the interview was doctored and he never attacked the Barcelona star.A few weeks back from his comfortable job as the Sinaloa Dorados manager, Diego Maradona made some incendiary comments about Lionel Messi’s lack of commitment in the Argentine National Team.The statement was very clear and it didn’t look doctored at all, he basically conveyed the same message that millions of Argentineans have been saying about the Barcelona star.Since he began playing for his country, Messi hasn’t won a single trophy with the first squad and he has always struggled to win the heart of many of his compatriots.When the Mexican press asked Maradona about Messi’s role in the squad, Diego’s response was very aggressive and it made a huge echo around the world.This was not the first time that the idol came after Messi for not being able to win trophies for Argentina, he has already stated that Leo has no leadership and basically dissed him several times in front of the press before.But during this new interview for Marca Claro, Maradona’s first response was to deny anything he said and insinuate that the video from that interview was doctored by Fox Sports Mexico.Maradona: “Me hubiese encantado una oportunidad en el Real Madrid. Me sobran espaldas para ello. Pero bueno, las cosas se dieron así. Hoy estoy en Dorados y soy feliz” https://t.co/3yIrBfhDR0— MARCA (@marca) November 14, 2018“It’s all lies. Leo is my friend and I would never attack one of my friends. In any case, I would tell him what I think right to his face. I would never tell him anything like that through an interview,” said Maradona on Marca.“All I’ve ever said about Leo is that he is a football phenomenon and that’s it. I also said that 20 Argentina players went to the bathroom instead of playing a crucial match, but I wasn’t referring to Messi.”“On the contrary, what Leo wanted during the 2010 World Cup was to change clothes quickly so he could step on the pitch and ask for the ball, which is something that many players didn’t want to do.”“A lot of those players wanted to hide from the ball. I am… not tired, but I do want to tell all those people that what Leo and I have is unconditional. I frankly don’t know why they have that obsession with him and I.”Top 10 players who played for both Barcelona and Valencia Boro Tanchev – September 14, 2019 Time to talk about the best players who represented both Barcelona and Valencia, prior to their La Liga encounter at Camp Nou this evening.“People could’ve compared Leo with Ronaldinho for example, ‘Dinho’ really made it “rain” in Barcelona and nobody wants to remember him. Barcelona has that characteristic. They tend to forget their idols pretty quickly.”“You can ask for Rivaldo there, after that goal he scored against Atletico Madrid, or ask about the bicycle kick goal he scored against Valencia.”“Nobody will remember him. You already know what all the papers from Barcelona are like, they will always want me and Leo to get in a fight. But I will go on a barbecue with Leo, we play foot-tennis and we are happy.”“Maybe the people think that we will need to meet with our wives and wearing suits but no, quite the opposite actually. We could easily meet wearing shorts, with no shoes and wearing a casual shirt. No problem man,” he concluded.Messi cada vez que le dicen que Maradona habla de él pic.twitter.com/hILIReDzzJ— ivar arnaldo suarez (@arnaldosuarezlo) November 14, 2018Maradona somehow believes that making these statements will make Lionel Messi forget everything he has already said, but the reality is that Diego has already lost all his credibility with contradictory statements like this.Since the first statements that Maradona made about Lionel Messi a few weeks back, there still hasn’t been any response from the player’s camp and it’s very likely that they will remain quiet about the whole ordeal.This latest Maradona attempt to extend an olive branch is just a feeble attempt to cover up a terrible mistake that may have messed with their friendship and there may not be a way back anymore.🗣 Maradona: “There are players that go to the bathroom 20 times but I never referred to Messi. What I wanted from him at the 2010 World Cup was to change, go on the pitch, look for the ball. I want to say that what I have with Leo is unconditional.”— FC Barcelona Fl 🏆 (@FCBarcelonaFl) November 14, 2018What do you think about Diego Maradona’s contradictory statements about Lionel Messi? Please share your opinion in the comment section down below. read more