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Walton Ford of Great Barrington, Massachusetts, is undoubtedly one of the most extraordinary artists active in New England. He paints monumental watercolors that speak of the meeting of people and animals and how this interaction sets off chain-reactions of disaster. The vividly realistic paintings, with traces of faux aging, resemble 19th century natural history specimen sketches – particularly the work of John James Audubon – but they overturn that era's sense of the superiority of man to animals, to nature. Ford's version, as evidenced in his just closed show at Paul Kasmin Gallery in New York, is haunted by today's looming ecological disasters. The animals are beyond human control. A comeuppance is coming.
However Ford's historical references can be obscure, which can cloud what the paintings are about. His 2009 painting "The Royal Menagerie at the Tower of London- 3 December 1830" (pictured above) depicts a bloody tussle between two tigers and a lion in some sort of enclosure. Three lines approach the big cats from the left, and approach a cloud of smoke near where one tiger seems to be biting the lion. Some of what's happening becomes clear when you read the gallery's description of the painting. It depicts "a historical incident at the royal menagerie at the Tower of London in 1830, two Bengal tigers ensnare a snarling lion as unseen guards attempt to control and separate them with red-hot steel rods." The scene seems to draw on the specific event to make a point about our inability to control nature. The specificity seems important, but it's not clear from the painting why this specific incident is recalled.
"An Encounter with Du Chaillu" (pictured at left) seems to reference the 19th century anthropologist Paul du Chaillu who claimed to be the first white guy to see the gorillas of central Africa and return to tell the story. And he loved to tell – and apparently embellish – the story. At a New York church in 1875, he spoke of adventures among African cannibals and hunting gorillas. "On the third day he came in sight of a huge warrior gorilla, who was gnashing his teeth in rage as he was endeavoring to tear down a tree covered with berries," The New York Times reported of Du Chaillu's speech. "The creature advanced toward him with fierce yells, beating his huge breast with his fists until it sounded like a drum, and evidently was not in the least afraid of the four men. Du Chaillu did not fire until the gorilla was within twelve feet of him, and then he shot him through the heart, so that the creature fell dead before him on its face with a human-like groan."
De Chaillu told many tales, so I'm not sure what story Ford may be referencing, or how much he might be embellishing himself. In Ford's painting, a gorilla stands on its two legs and presses the end of a rifle barrel against his tongue as if tasting it. The gun is bent and the butt is bloody. Then you notice that among the ferns at the ape's feet, lay the battered legs of a person. It's not clear just what has happened, but the title suggests that this time the gorilla won.
Our review of "Tigers of Wrath," Walton Ford's 2006 retrospective at the Brooklyn Museum of Art.
Walton Ford "New Work," Paul Kasmin Gallery, 293 10th Ave., New York, Nov. 12 to Dec. 23, 2009.
Pictured from top to bottom: Walton Ford, "The Royal Menagerie at the Tower of London-3 December 1830," 2009, watercolor, gouache, pencil, and ink on paper, 60 x 119 1/2 inches, and "An Encounter with Du Chaillu," 2009, watercolor, gouache, pencil, and ink on paper, 95 1/2 x 60 inches. Images are courtesy of Mr. Ford and Paul Kasmin Gallery.
posted by Greg Cook at 4:44 AM
Kathy Hodge said...
Wow, I love his work, it's so great to discover a new contemporary artist (with the help of your journal). His work is so rich. He obviously puts some complex looking and thinking into it, as opposed to the "one-thought-wonders" one sees so much of these days.
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Guardiola: Every weekend VAR is a big mess
Pep Guardiola believes VAR in the Premier League has been a mess, despite seeing his Manchester City side benefit from the video technology against Sheffield United.
City got lucky when Blades forward Lys Mousset had a first-half strike harshly disallowed for offside by the video review system, which then allowed Sergio Aguero's opener to stand despite referee Chris Kavanagh inadvertently blocking off John Fleck in the build-up.
There was no doubt over City's second goal, with Kevin De Bruyne tucking home to secure an unconvincing win - Guardiola's 100th in the Premier League.
Video assistant referee controversy has ruled in the Premier League this weekend, with Norwich City's Teemu Pukki having a goal harshly ruled out, while at Anfield, Wolves had a strike disallowed for a marginal offside.
With the officials coming under even greater scrutiny after more debatable decisions, Guardiola has weighed in.
"I said many times I have a huge list for VAR. Every weekend is a big mess," Guardiola told Sky Sports.
"In other games it was a big mess. Hopefully next season it can do better."
However, Guardiola's counterpart Chris Wilder - whose side suffered their first away defeat of the season - was left much more frustrated.
"Yet again we had another goal disallowed by VAR, that's about eight or nine over the weekend. This is not a situation helping the game and the small margins," Wilder told BBC Sport.
"But I will leave that for everyone else to talk about because I have said too much about it."
Wilder said of City's opening goal: "I've been to see the referee and he has been honest about it. We make mistakes and I believe he made one too.
"It happened that quick and I thought he could have been helped by his colleagues a little bit.
"We talk about the new rule where if the referee touches the ball then he has to blow up, so surely if he is in the way and hinders us then he makes a sensible decision.
"If he made the sensible decision then I don't think anyone in the ground would have said anything about it."
Manchester City already focused on preparing for next season, says Guardiola
Pep Guardiola indicated Manchester City are already focusing on next season after accepting there is no longer a title race in the Premier League.
Guardiola claimed his 100th league win as City boss on Sunday, as goals from Sergio Aguero and Kevin De Bruyne secured a 2-0 triumph over resilient Sheffield United.
The win took City back to within a point of Leicester City, though they are still 14 behind runaway leaders Liverpool, who overcame Wolves 1-0 at Anfield.
With the gap so large, Guardiola has accepted City are no longer realistic contenders for the title, which they have won for the last two seasons, and instead said the main focus is on ensuring they improve ahead of the 2020-21 season while targeting success in the cup competitions.
"No. It's unrealistic to think about that," Guardiola said in a news conference when asked if Liverpool could be caught.
His side were swiftly back in action after a 3-2 defeat to Wolves on Friday, meaning they had under 48 hours between the two matches.
Guardiola said: "A team which has the numbers of Liverpool, why should we think about that? It's just preparing, play good and better to be as close to the top of the league as we can, prepare for the knockout competitions and for the next season.
"Every game helps us to improve for next season. Hopefully we can do better.
"The motivation is to improve because when we improve we win games and that is the way to live better. That is the best motivation for all of us. Even in the past.
"Now we recover for three days, thank you for three days to recover, and prepare for the next game against Everton. That is what you have to do."
Despite accepting the title race is all but over, Guardiola insists it should not take anything away from what his City squad have achieved.
"The fans can say or do whatever they want but they cannot deny that the team in the last three years was incredible in every single competition," he added.
"Football you can lose or you can win. We have injuries in very important positions but always we tried, even in the games we lost.
"It was a tough game especially because of the opponent, because of the 48 hours, and two hours after the Wolves game on the bus back.
"It's not the best for recovery against one of the most physical teams in the Premier League and we won it, so full compliments to the team."
No way, Jose! Guardiola breaks Mourinho record with 100th Premier League win
Pep Guardiola has usurped Jose Mourinho as the quickest Premier League boss to reach 100 victories in the competition.
Goals from Sergio Aguero and Kevin De Bruyne secured a 2-0 win for City over Sheffield United on Sunday, though it was not without controversy.
VAR harshly disallowed a would-be opener from Lys Mousset, while referee Chris Kavanagh seemed to inadvertently block John Fleck in the lead up to Aguero's 52nd-minute strike.
The triumph brought up a century of Premier League wins for Guardiola in his 134th top-flight match in charge of City.
Current Spurs boss Mourinho had previously held the record, having achieved 100 wins in 142 games, while Liverpool manager Jurgen Klopp managed to do so in 159 matches earlier this month.
Manchester City 2-0 Sheffield United: Aguero and De Bruyne strike in Guardiola's contentious 100th win
Manchester City were on the right side of some contentious decisions as Sergio Aguero's controversial goal and a late Kevin De Bruyne effort earned a 2-0 win over Sheffield United, Pep Guardiola's 100th in the Premier League.
With leaders Liverpool having extended the gap at the top with a win over Wolves, City were fortunate not to fall behind in the first half when Lys Mousset had a goal harshly disallowed by VAR.
However, there was more controversy to follow, with the visitors incensed after referee Chris Kavanagh failed to stop the play despite accidentally blocking off John Fleck in the build-up to Sergio Aguero's opener.
VAR did come to the Blades' assistance when it deemed John Egan had not deliberately handled a Riyad Mahrez shot, though City had the points wrapped up when De Bruyne lashed in with eight minutes remaining, as Guardiola reached 100 wins in 134 matches to break Jose Mourinho's record.
With Mousset having squandered an early header, United thought they had the lead when the striker kept his cool to slot beyond Claudio Bravo, who was starting in place of the suspended Ederson, only for VAR to disallow the goal for a marginal offside call.
Mousset got the better of City's defence again prior to half-time, yet sliced his effort into the side-netting after latching onto Oliver Norwood's pass.
Despite their poor display, City took the lead six minutes into the second half - Aguero clinically drilling in his 10th league goal of the season.
United were adamant the goal should not have stood due to the referee's accidental interference, but VAR once more went against them.
City then wanted a penalty when Egan blocked Mahrez's shot, though their claims were rejected despite the ball hitting the defender's arm.
Any hopes of a comeback were ended soon after as De Bruyne calmly swept home, though Billy Sharp went agonisingly close to setting up a grandstand finish with a looping header which hit the upright and rolled across the line as United's unbeaten run on the road came to an end at nine.
What does it mean? City give themselves breathing room
With Liverpool so far ahead, the title race seems all but over, though City could have been looking over their shoulder had they failed to win, with Chelsea coming from behind to beat Arsenal earlier on Sunday.
As it is, the champions have restored the six-point gap between themselves and Frank Lampard's side, though they still sit a point behind Leicester City in second.
Aguero rediscovers his home comforts
It was a far from a vintage all-round display from Aguero, but when he was put through by De Bruyne's pass, he never looked likely to fluff his lines to score his first home league goal since November 2.
City's ramshackle defence get lucky thanks to VAR
Hindered by a lack of options, Guardiola handed a first Premier League start to 18-year-old Eric Garcia, though the youngster - alongside Fernandinho - was often caught out by the pace of Mousset and the speed of United's counters.
Indeed, only a marginal offside decision sparred City's blushes. They will surely look to bring in defensive reinforcements in January.
Carlo Ancelotti's Everton visit the Etihad Stadium on New Year's Day, while the Blades visit runaway leaders Liverpool on Thursday.
Manchester City 2-0 Sheffield United: Aguero and De Bruyne strike in contentious win
Manchester City were on the right side of some contentious decisions as Sergio Aguero's controversial goal and a late Kevin De Bruyne effort earned a 2-0 win over Sheffield United on Sunday.
With Premier League leaders Liverpool having extended the gap at the top with a win over Wolves, City were fortunate not to fall behind in the first half when Lys Mousset had a goal harshly disallowed by VAR.
VAR did come to the Blades' assistance when it deemed John Egan had not deliberately handled a Riyad Mahrez shot, though City had the points wrapped up when De Bruyne lashed in with eight minutes remaining.
Hindered by a lack of options, Pep Guardiola handed a first Premier League start to 18-year-old Eric Garcia, though the youngster - alongside Fernandinho - was often caught out by the pace of Mousset and the speed of United's counters.
Premier League Review: Liverpool march on as Saints stun Chelsea
Liverpool thrashed second-placed Leicester City 4-0 to extend their lead at the top of the Premier League to 13 points with a game in hand.
Club World Cup hero Roberto Firmino scored either side of a James Milner penalty and Trent Alexander-Arnold capped a phenomenal display by completing the scoring at the King Power Stadium.
Manchester United were also big winners, coming from behind to beat Newcastle United 4-1 at Old Trafford, while elsewhere in the Premier League two keenly anticipated managerial tenures got under way.
Carlo Ancelotti saw Dominic Calvert-Lewin head Everton to a 1-0 win over Burnley in his first game in charge at Goodison Park, while Mikel Arteta had Pierre-Emerick Aubameyang to thank for salvaging a 1-1 draw for Arsenal at Bournemouth.
Yet the result of the afternoon came at Chelsea, where superb goals from Michael Obafemi and Nathan Redmond meant Frank Lampard's men were unable to build upon their impressive triumph at Tottenham last time out.
Spurs moved back to within three points of fourth-placed Chelsea after coming from behind to beat Brighton and Hove Albion 2-1, a result repeated in the south of the capital as Crystal Palace stole the points against West Ham courtesy of a fabulous Jordan Ayew solo effort.
Watford's 1-1 draw at Sheffield United lifted them off the bottom of the table, with Norwich City now propping up the rest after going down 1-0 at Aston Villa.
No sign of home comforts for Lampard, but better news for Solskjaer
Leicester's designs on a title push have been checked by defeats to Manchester City and now Liverpool, who have won 17 of their 18 Premier League games this season.
They last lost in the competition on January 3 and Alexander-Arnold, who set up both of Firmino's goals, gave an awesome demonstration of the quality at their disposal.
By contrast, Chelsea have now lost five of their past seven Premier League games and three out of four at Stamford Bridge after Southampton were able to toast an unlikely hero.
Obafemi got his chance up front as top scorer Danny Ings was rested and he drove at a backpedalling Blues backline to finish emphatically after the half hour. Redmond capped a fine team move 17 minutes from time.
Spurs were facing a fresh setback in their game against Brighton when Adam Webster powered in Pascal Gross' free-kick, but Harry Kane continued his habit of finding the net on Boxing Day and Dele Alli maintained his prolific form under Jose Mourinho with a 72nd-minute winner.
Ole Gunnar Solskjaer watched his Manchester United turn on the style after going behind to an early Matty Longstaff goal against Newcastle.
As memories of a painful 1-0 defeat to the Magpies in October came flooding back, the hosts found an extra gear at Old Trafford to turn the match around, with Martial, Greenwood and Rashford showing a clinical touch.
Encouraging early signs for Ancelotti and Arteta
Burnley created little at Goodison Park but Everton had to be patient before the breakthrough arrived with 10 minutes to play.
Djibril Sidibe's searching cross found a diving Calvert-Lewin, who headed home via the post.
The Clarets are now below 11th-placed Arsenal on goal difference after Arteta got a first-hand look at some of his club's long-standing defensive problems,
Dan Gosling put Bournemouth ahead after the Gunners were carved apart down the right but the Gunners summoned a battling response and Aubameyang turned in his 12th Premier League goal of the season.
Ayew sends Eagles soaring
Palace had a day to remember against West Ham despite falling behind to a Robert Snodgrass goal at Selhurst Park.
Cheikhou Kouyate stole in to equalise against his former club before Ayew danced through a succession of challenges and found a delightful chipped finish in the final minute.
West Ham are a point and a place above the relegation zone after third-bottom Villa saw off fellow strugglers Norwich.
Substitute Conor Hourihane swept in Jack Grealish's pass eight minutes after coming on, while Tom Heaton excelled in the home goal.
Watford made it back-to-back draws under Nigel Pearson, leading briefly at Bramall Lane through Gerard Deulofeu before Oliver Norwood levelled from the penalty spot.
Premier League Review: Saints stun Chelsea and United hit four as Ancelotti starts with a win
Southampton shocked Chelsea and Manchester United thrashed Newcastle on Boxing Day, while elsewhere in the Premier League two keenly anticipated managerial tenures got under way.
Manchester United swept aside Newcastle United 4-1 with two goals from Anthony Martial, who also struck the post, and one each from Marcus Rashford and Mason Greenwood.
Chelsea have now lost five of their past seven Premier League games and three out of four at Stamford Bridge after Southampton were able to toast an unlikely hero.
Obafemi got his chance up front as top scorer Danny Ings was rested and he drove at a backpedalling Blues backline to finish emphatically after the half hour.
Redmond capped a fine team move 17 minutes from time and Chelsea got what they deserved after bearing no more than a passing resemblance to the side that outplayed Tottenham at the weekend.
Ole Gunnar Solskjaer watched his Manchester United turn on the style after going behind to an early Matty Longstaff goal against Newcastle. As memories of a painful 1-0 defeat to the Magpies in October came flooding back, the hosts found an extra gear at Old Trafford to turn the match around, with Martial, Greenwood and Rashford showing a clinical touch.
Burnley are now below 11th-placed Arsenal on goal difference after Arteta got a first-hand look at some of his club's long-standing defensive problems,
Premier League Review: Saints stun Chelsea as Ancelotti starts with a win
Southampton shocked Chelsea with a 2-0 win at Stamford Bridge on Boxing Day as two keenly anticipated managerial tenures got under way in the Premier League.
Yet the story of the afternoon came at Chelsea, where superb goals from Michael Obafemi and Nathan Redmond meant Frank Lampard's men were unable to build upon their impressive triumph at Tottenham last time out.
Spurs are back to within three points of their London rivals and the top four after coming from behind to beat Brighton and Hove Albion 2-1, a feat repeated in the south of the capital later in the day as Crystal Palace stole the points against West Ham courtesy of a fabulous Jordan Ayew solo effort.
No sign of home comforts for Lampard
Spurs were facing a further setback when Adam Webster powered in Pascal Gross' free-kick but Harry Kane continued his habit of finding the net on Boxing Day and Dele Alli maintained his prolific form under Jose Mourinho with a 72nd-minute winner.
Ahead of Manchester United's later kick-off at home to Newcastle United, Palace moved up to eighth despite falling behind to a Robert Snodgrass goal at Selhurst Park.
Premier League: Leicester flattened by Man City fightback, Everton and Arsenal draw
Manchester City battled to a 3-1 comeback win against Leicester City to keep alive their slim Premier League title hopes, while Everton and Arsenal played out a bore draw at Goodison Park.
Riyad Mahrez struck against his former club to cancel out Jamie Vardy's opener in a game the reigning champions went on to win comfortably, moving them to within a point of their second-placed opponents.
Elsewhere, Miguel Almiron scored his first Premier League goal to fire Newcastle United to a 1-0 win over Crystal Palace, while Everton and Arsenal played out a bore draw at Goodison Park.
Paraguay international Almiron volleyed home late on to get off the mark on his 27th appearance in the competition and settle a match that was heading for a goalless draw.
Goals proved hard to come by in the stalemate between Everton and Arsenal, a low-quality match watched from the stands by respective incoming bosses Carlo Ancelotti and Mikel Arteta.
Everton failed to record a shot on target in a top-flight home match for the first time since January 2018, while Gabriel Martinelli went closest to scoring for the visitors.
Elsewhere, Burnley, Sheffield United, Wolves and Southampton all won away from home, the latter seeing off relegation rivals Aston Villa 3-1 to boost their survival hopes.
City comeback flattens Foxes
Pep Guardiola's side entered Saturday's late kick-off sitting four points behind Leicester and 14 adrift of Liverpool, meaning only victory would do if they were to keep their outside title aspirations alive.
Those hopes were further dented when Vardy got on the end of Harvey Barnes' pass and scored through Leicester's first effort at goal but, inspired by another Kevin De Bruyne masterclass, the champions roared back to claim back-to-back league wins.
Mahrez, who won the Premier League title with Leicester in 2016, fired a deflected shot past Kasper Schmeichel to pull one back and Ilkay Gundogan converted from the penalty spot after Raheem Sterling was fouled by Ricardo Pereira.
De Bruyne picked up the assist his performance deserved in the second half by setting up Gabriel Jesus - who had not previously scored on home soil this season - to seal the victory.
Arsenal's poor form continues
With Arteta not officially taking charge of his first Arsenal match until the Boxing Day trip to Bournemouth, interim head coach Freddie Ljungberg oversaw yet another below-par display from his side.
The Gunners looked the more likely side to score on Merseyside but lacked cohesion all over the field and had to settle for a point, making it just one win in 13 matches in all competitions.
Arsenal did at least manage to test Jordan Pickford - the England international doing well to keep out Pierre-Emerick Aubameyang in the second half - with the Toffees rarely troubling the opposition defence.
Ancelotti was confirmed as Everton's new manager on a four-and-a-half-year deal shortly before kick-off, giving him a chance to witness up close just how big a task he has on his hands when taking the reins from stand-in boss Duncan Ferguson.
Almiron ends drought to extend Palace's winless run
A third victory in four Premier League matches for Newcastle was secured thanks to Almiron, who has had a tough time of things since arriving from Atlanta United for a reported £20million in January.
Almiron converted with a first-time finish seven minutes from time after being teed up by Andy Carroll's header, ending his long-running goal drought and sending United up to ninth place.
Palace, now without a win in three league outings, saw more of the ball and had the better of the chances, but Wilfried Zaha and Christian Benteke were unable to find a way past home goalkeeper Martin Dubravka.
Ings inspires Southampton to vital victory
Southampton leapfrogged fellow strugglers Aston Villa into 17th place with a Danny Ings-inspired win, the one-cap England international reaching double figures for the season before Christmas.
Ings scored either side of Jack Stephens' towering header as Ralph Hasenhuttl's charges raced into a three-goal lead at Villa Park with 51 minutes played.
Jack Grealish scored a fine goal to reduce the arrears, but Villa left themselves with too big a mountain to climb and are now in the relegation zone after a fourth defeat on the spin.
Norwich cut further adrift
Norwich City failed to make their first-half dominance count in a 2-1 home loss to Wolves that leaves them six points adrift of safety at Christmas.
Todd Cantwell pounced on a loose ball to give Norwich a deserved 17th-minute lead, but they could not build on their advantage and Wolves hit back.
After a subdued opening hour, Romain Saiss sparked his side into life with a powerful header and Raul Jimenez made it 16 goals for the season across all competitions late on to condemn Norwich - who have one point from their last five home matches - to another defeat.
Wilder's men overcome more VAR frustrations
Sheffield United continued their march up the Premier League with a 1-0 win at Brighton and Hove Albion, despite the frustration of having two goals ruled out by VAR.
John Egan's bundled finish was chalked off for handball and Jack O'Connell was denied for offside - the third and fourth goals United have been awarded on the field this term, only for VAR to intervene.
Not that it mattered, though, as Oli McBurnie's third goal of the season - a powerful strike past Mat Ryan after 23 minutes - proved enough for Chris Wilder's men to keep their unbeaten away record this season intact as they moved into the lofty heights of fifth place.
Rodriguez settles contest between shot-shy sides
Burnley edged out Bournemouth 1-0 at the Vitality Stadium in a game that saw the sides register just five shots between them - the fewest recorded in a Premier League game since records began in 2003-04.
The one and only attempt on target arrived in the final minute of the game, Jay Rodriguez heading in Ashley Westwood's cross from close range to settle a dreadful game.
Jefferson Lerma's 30-yard effort over the bar was as good as things got for a Bournemouth side that have lost six of their last seven league matches to slip into relegation danger.
Premier League review: Almiron off the mark, Everton and Arsenal play out bore draw
Miguel Almiron scored his first Premier League goal to fire Newcastle United to a 1-0 win over Crystal Palace, while Everton and Arsenal played out a bore draw at Goodison Park.
Premier League Review: Salah at the double, Fleck fires brace for Blades
Liverpool kept their first home clean sheet of the Premier League season in a 2-0 win over Watford as Mohamed Salah's double rescued the off-key Reds.
The manner in which Jurgen Klopp's men can win when out of sorts must be hard to swallow for second-placed Leicester, who drew 1-1 at home to Norwich City, and third-placed Manchester City, who travel to Arsenal on Sunday.
Chelsea failed to put pressure on the top three as they succumbed to a 1-0 home defeat to Bournemouth, but Sheffield United moved up to fifth after brushing Aston Villa aside in a 2-0 win.
Chris Wood's goal was enough to bring Burnley's three-match losing streak to an end and condemn Newcastle United to a first defeat in four league outings.
Watford make Reds work for 16th straight home win
New manager Nigel Pearson left Anfield with every reason to be proud of his Watford side's performance on an afternoon when the Hornets had enough chances to claim a shock victory against the Premier League leaders.
Abdoulaye Doucoure and Etienne Capoue were guilty of wasteful finishing that let Liverpool off the hook and Salah made Watford pay in spectacular style.
The Egypt international curled a spectacular opener into the top corner after 38 minutes and then wrapped up a hard-fought win with a cheeky tap-in in the last minute.
The satisfaction Jurgen Klopp took from an ugly win was dulled by an injury to Georginio Wijnaldum, who suffered a muscle strain that looks set to rule him out of Liverpool's trip to Qatar for the Club World Cup.
Liverpool have now won 16 straight home Premier League games, with their lead up to 10 points.
Four defeats in five for Lampard's Blues
Bournemouth arrived at Stamford Bridge in the midst of a five-game Premier League losing streak but emerged with all three points after Dan Gosling's late goal clinched a surprise 1-0 victory over Chelsea.
Any hopes the Blues had of a return to strong domestic form following their 2-1 midweek victory over Lille began to fade as chances went begging while Bournemouth grew in confidence.
As the Cherries piled forward, Jefferson Lerma's looping header into the box six minutes from time found Gosling unmarked and he lifted the ball over Kepa Arrizabalaga and over the line.
Chelsea had 18 shots at goal throughout the match but failed to force an equaliser and Frank Lampard's men trudged off the field with a record of one win and four defeats in their last five Premier League outings.
Foxes come up short as winning streak ends
Teemu Pukki's third goal in four Premier League matches gave Norwich City the lead at King Power Stadium, where Leicester City's eight-match Premier League winning streak came grinding to a halt.
The Finland international fired Norwich ahead after 26 minutes, but their advantage did not last long, with Tim Krul palming Jamie Vardy's header into his own net seven minutes before half-time.
Daniel Farke's Norwich fought hard for their share of the points in a second half that saw Leicester heap pressure on their goal, attempting 12 shots on goal.
Ben Chilwell's cross forced a late corner from which substitute Harvey Barnes fired agonisingly wide for the hosts, who remain second in the table.
Blades up to fifth after victory over Villa
Any doubts over which of this season's promoted sides has the best chance of a top-half finish appeared to be resolved at Bramall Lane, where Fleck scored both of Sheffield United's goals in a 2-0 win over Aston Villa.
Chris Wilder's men have proved themselves extremely tough to beat and Villa's hopes of inflicting what would have been only United's second defeat in 10 league games suffered a blow when Scotland international Fleck finished a neat passing move with a goal after 50 minutes.
Fleck coolly slotted home his second 23 minutes later before Jack Grealish hit the crossbar with a penalty, leaving Villa winless in four Premier League matches and in trouble towards the foot of the table.
Premier League Review: Vardy shines as Leicester cruise past Aston Villa
Leicester City registered a club-record eighth Premier League win a row with a resounding 4-1 defeat of Aston Villa on Sunday.
The result – aided by a Jamie Vardy brace – means Brendan Rodgers' side go back to within eight points of leaders Liverpool and sees them open a six-point advantage over Manchester City following their defeat to Manchester United on Saturday.
Sheffield United's impressive return to the top flight continued as they came from behind to beat Norwich City 2-1 at Carrow Road, while Newcastle United left it late to scrape past Southampton by the same scoreline.
In the day's final game, Diogo Jota scored twice as Wolves and Brighton and Hove Albion played out an entertaining 2-2 draw at the Amex Stadium.
Foxes maintain sensational run
Vardy's stunning streak continued as he became the first player to score in eight consecutive Premier League games since he previously achieved the feat himself in 2015.
The 32-year-old claimed goals in a record-breaking 11 matches in a row during Leicester's remarkable title-winning campaign and is now threatening to match or even improve upon that landmark.
He put Leicester ahead at Villa Park before Kelechi Iheanacho doubled the Foxes' advantage from close range.
Jack Grealish suggested the hosts could stage a comeback when he scored on the stroke of half-time, but Jonny Evans and Vardy's second sealed yet another three points for Rodgers' relentless side.
Blades bounce back to overcome Canaries
Sheffield United remain unbeaten away from home in this season's Premier League after a narrow victory over Norwich City.
Alexander Tettey had given the hosts a first-half lead, but Chris Wilder's side bounced back after the break courtesy of goals from Enda Stevens and George Baldock.
The Canaries thought they had been handed an opportunity to claw their way back into the game when Chris Basham was shown a straight red card for a lunge on Kenny McLean, only for a VAR review to downgrade the dismissal to a yellow card.
The result moves the Blades up to eighth, while Daniel Farke's side remain four points away from safety in 19th.
Jota double seals away point for Wolves
Wolves stretched their unbeaten run in the Premier League to 11 games after a draw with Brighton that saw all four goals scored in the first half.
Jota put the visitors ahead in the 28th minute after playing a one-two with Raul Jimenez before the hosts turned the game on its head with two goals in 96 seconds.
First, Neal Maupay drew Graham Potter's side level and then Davy Propper put them ahead with a fine header from Leandro Trossard's cross.
Jota ensured a share of the spoils a minute before the interval, though, turning inside the penalty area and firing past Mat Ryan.
Magpies' revival continues with hard-fought win
Jonjo Shelvey scored for a third consecutive game as Newcastle made it four wins from their past six in the Premier League with a late victory over Southampton.
The Saints went ahead courtesy of Danny Ings' fifth goal in as many games seven minutes into the second half, but Shelvey restored parity in the 68th minute.
Federico Fernandez had the final say, firing in from close range after Sean Longstaff's shot was parried by goalkeeper Alex McCarthy with three minutes of normal time to go.
Sheffield United 0-2 Newcastle United: Saint-Maximin and Shelvey on target
Newcastle United inflicted a first defeat on Sheffield United since September as the visitors ran out 2-0 winners in the Premier League at Bramall Lane.
Allan Saint-Maximin headed Steve Bruce's side into a 15th-minute lead and Jonjo Shelvey made sure of the points in odd circumstances 20 minutes from time.
Javier Manquillo supplied the cross for Saint-Maximin's opener, before Andy Carroll - making his first start of the season - provided the flick-on that sent Shelvey clear to double the Magpies' advantage, after he ignored the offside flag and found VAR was in his favour.
That was enough to condemn the Blades to their first loss since a 1-0 reverse at home to runaway leaders Liverpool on September 28.
Liverpool face Everton in FA Cup third round, holders Manchester City host Port Vale
Liverpool have been drawn at home to Merseyside rivals Everton in the FA Cup third round, while holders Manchester City will start the defence of their title at home to third-tier Port Vale.
The Toffees face Jurgen Klopp's side on Wednesday in the Premier League and will make the short trip to Anfield for a second time this season during the first week of January.
Pep Guardiola's City thumped Watford 6-0 in last season's final and have been given a favourable draw to kick-start their 2019-20 campaign, with John Askey's League Two side pitching up at the Etihad Stadium.
Manchester United face a difficult away tie against Premier League rivals Wolves, who knocked them out of the competition last season's quarter-finals, while Arsenal welcome Championship leaders Leeds United to the Emirates Stadium.
New Tottenham boss Jose Mourinho takes his side to Middlesbrough, managed by former Spurs defender Jonathan Woodgate, and Chelsea host Nottingham Forest.
Ties will take place between January 3 and 6.
Premier League Review: Foxes keep Reds in check as last-gasp Iheanacho benefits from VAR
Kelechi Iheanacho benefitted from a huge VAR assist as Leicester City continued to hang on to the coattails of Liverpool on a day when Arsenal started the post-Unai Emery era with a draw.
With Manchester City and Chelsea suffering unlikely setbacks on Saturday, Liverpool took the opportunity to extend their lead to 11 points and it appeared the Foxes were not well placed to cut that gap after falling behind at home to Everton.
However, a last-gasp technological intervention sparked wild celebrations at the King Power Stadium as Leicester completed a come-from-behind 2-1 triumph.
Also on Sunday, there was more frustration for Manchester United and interim boss Freddie Ljungberg saw Arsenal twice come from behind at Carrow Road.
FOXES GRATEFUL TO VAR
Leicester were in danger at the break after Richarlison headed home to put Everton into a half-time lead, while Ben Chilwell saw a penalty for a trip from Mason Holgate overturned by VAR.
Jamie Vardy's neat strike – his 13th in the league this season – brought Leicester level, though, before drama ensued deep into second-half stoppage time.
Iheanacho latched on to Ricardo Pereira's excellent throughball and rifled his shot past Jordan Pickford, only for the linesman to curtail his knee-sliding celebration.
But a check with the video assistant showed Yerry Mina had played the striker onside to leave Leicester in outright second and pile more pressure on under-fire Toffees boss Marco Silva.
SAME OLD ARSENAL
Emery may have departed Arsenal but it was a familiar story for the Gunners defensively under Ljungberg.
Norwich stole ahead when Kenny McLean was afforded too much space to pick out Teemu Pukki, whose deflected effort beat Bernd Leno after David Luiz had backed off the striker.
Pierre-Emerick Aubameyang levelled from the penalty spot at the second attempt having been handed a reprieve when his first attempt was saved by Tim Krul, only for VAR to spot an encroachment.
Aubameyang levelled again in the second half but only after more poor defending had seen Todd Cantwell put Norwich in a 2-1 half-time lead.
RED DEVILS STRUGGLE AT HOME
Manchester United were again off the pace in a 2-2 draw against Aston Villa, who led through Jack Grealish's stunning curling opener.
Marcus Rashford saw a header from Andreas Pereira's whipped cross cannon off the post and hit Tom Heaton on the back before nestling in the goal to bring United level and they led when Victor Lindelof nodded home in the 64th minute.
Just two minutes later, United were caught napping when Matt Targett clipped a second ball in from a cleared corner and Tyrone Mings volleyed past David de Gea.
DOHERTY PAYS TRIBUTE TO AFOBE
Two teams impressing in the top half of the table played out a 1-1 draw at Molineux as Wolves came back against Sheffield United – the visitors leading through Lys Mousset's second-minute goal.
Matt Doherty levelled in the second half and celebrated by kissing and raising his black armband, which was being worn in honour of former Wolves striker Benik Afobe, who announced the tragic loss of his two-year-old daughter Amora on Sunday.
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text:
Azerbaijan-Mexico five-month trade turnover up
The foreign trade operations between Azerbaijan and Mexico amounted to $25.5 million from January through May 2020, which is 22 percent more than in the same period of last year, Trend reports on July 4 referring to the statistical bulletin of the Azerbaijani State Customs Committee.
According to the data, in the first 5 months of 2020, the export of Azerbaijani products to Mexico made up $180,000, while a year earlier –$111,000.
The import of Mexican products to Azerbaijan grew year on year by 21.9 percent to $25.3 million. The share of Mexico in the total import volume of Azerbaijan rose from 0.36 percent to 0.61 percent of the total volume.
The balance of foreign trade turnover between the two countries during the reporting period was negative to make up -$25.1 million.
In general, the foreign trade turnover of Azerbaijan amounted to $11.1 billion from January through May 2020, which is 22.9 percent less than in the same period of 2019.
The balance of foreign trade turnover on an annual basis increased by 0.9 percent and remained positive, amounting to $2.8 billion.


Drilling in bedrock, sand, etc.
At Dufresne-Laniel Water Well Drilling, we have all the necessary equipment to drill in granular soil and bedrock. The hydro fracturing technique allows us to enhance the flow of water in a new well or an existing well. Hydro fracturing consists of pumping water into the bottom of the well at pressures of up to 3,000 pounds per square inch. This cleans and unblocks the water veins naturally, guaranteeing the best performance immediately and over the long term. Our modern techniques enable us to find an adequate water supply, no matter where we drill your well.
It is not always necessary to drill all the way to the bedrock in order to locate an adequate volume of water. When this is the case, we use strainers of various sizes to ensure your water supply, depending on the granulometry tests for the sand in question. This technique allows us to construct shallower wells at a lower cost.


Tim Anderson has been selected to the Super Lawyers list for a number of years, including 2016. The Super Lawyers list is issued by Thomson Reuters, and a description of the selection methodology can be found at www.superlawvers.com/about/selectionprocessdetail.html. Tim was also rated at the highest, AV rating by Martindale Hubbell, where the methodology can be found at http://www.martindale.com/Products_and_Services/Peer_Review_Ratings.aspx. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.


Makes 17 servings, 1 cracker sandwich (25 g) each.
Beat first 4 ingredients in medium bowl with mixer until blended. Whisk in whipped topping.
Spread cream cheese mixture onto 17 crackers; top with remaining crackers to make 17 sandwiches. Arrange on serving tray to resemble Christmas tree as shown in photo.
Spoon melted chocolate into resealable plastic bag. Cut small piece off one bottom corner of bag; use to draw lines on tree for the Christmas light wires. Add cranberries and nuts for the lights.
Make it Your OwnSubstitute your favourite filling, sweet or savoury, for the filling in these fun cracker sandwiches.
VariationPrepare using Holiday RITZ Crackers.


Mounting Paradigm Atoms on speaker stands. Cat proof?
Discussion in 'Archived Threads 2001-2004' started by Eugene Hsieh, Oct 17, 2001.
My GF wants to buy a pair of shielded Paradigm Atoms for her TV. The amplification will be the TV actually - it has an amp with speaker level outputs, and her original speakers are toast. I tried my old Titans with it and to my surprise it sounded quite good.
Unfortunately, she has nothing on which to place her speakers. (Her old tiny speakers were mounted to the sides of the TV.) She was looking at stands, and the most affordable strong stands she saw had a mount for the speaker about 4"x5" with screw holes (if necessary) at each corner.
How best to cat proof her speakers? I don't want to see her speakers falling 3 feet to the floor when her cats bump the stand.
I assume sticky tape would be insufficient, but I'm hesitant to drill four holes in the bottom of the Atoms. Can I damage something? Is there anything important near the bottom of the speakers that can short out?
BTW, The Paradigm Phantoms are now floor standing and probably only about 25% more than the combo of the Atoms and the stands. However, in the past I was not as impressed with the sound of the Phantoms. I think the Atoms are superior sounding speakers, minus the (somewhat muffled) bass. I don't think the TV has the power to drive the Phantoms anyway, but I'm not sure exactly what they require.
Check out my switched Dual Boot DVD Player Hack .
Is wall mounting a valid option for your GF? That would be one way of cat-proofing. The wall brackets also tend to be far cheaper than a pair of decent stands. Your Paradigm dealer should have matching wall mounting brackets for around $20-25 US.
Thanks, but unfortunately that's not an option. The TV is in a corner, with a cement wall on one side and windows on the other.
When I first bought my Atoms I had them on cheap MDF speaker stands. It took about a month and a half for one of our cats to send one crashng to the floor. The good news is that the speaker survived the fall without any damage. I then purchased some heavy sand-fillable stands from Lovan. The speakers and stands are very solid now. I blue taked the speakers to the stands, and I am very happy with the results.
Where do I get Blue Tack or something similar?
I have had good luck with using the blue tack (the poster goo) to keep my center speaker mounted to the center of my TV. The cat has jumped on top of the TV and knocked everything off except my speaker This should work to keep you speaker on top of the stand for most bumps, unless the cat manages to knock the entire stand over the speaker should stay. Another option that I use for my rear surrounds are cheap bar stools (just sit the speaker on top), you can get them at walmart and other such stores for $20-30 each. These have a much wider base so they are not so prone to tipping when hit, so far my cats have not so much as moved them and my Mini Monitors have remained safe (though I have been meaning to add some blue tack for the extra measure of saftey). The only problem is that the bar stools are a bit on the big and ugly side for some rooms. Anyway hope this helps.


Police were called to a shopping centre after a suspicious package was found - which later turned out to be a 'practical joke'.
Solihull cops and police dogs were called to Touchwood shopping centre after a glass jar covered in silver foil was spotted in an office.
Officers from Solihull Police were swiftly sent to the popular mall in the town centre.
But the package turned out to be a 'practical joke' of a plastic toy head in a jar.
Furious officers slammed the person behind the prank saying the stunt was 'a joke taken too far'.
West Midlands Police' Force Response Unit tweeted this: #A-unit Solihull called to touchwood to a sus package, turns out to be a joke. Not a joke if we had to evacuate the area plus the resources attending could have been better used elsewhere.
"Thanks to WMPDogs OFFICIALWMAS joketakentoofar teamwork."
A spokeswoman for Touchwood said: "We can confirm that the specific office where the package was discovered was cleared as a precaution early on the morning of the 8 April.
"The shopping centre remained unaffected and continued to trade as normal.
"We'd like to thank West Midlands Police for their fast response."


Seven Labour MPs have quit the the party in protest over Jeremy Corbyn's handling of Brexit and failure to tackle antisemitism within the party.
Luciana Berger, Chuka Umunna, Gavin Shuker, Angela Smith, Chris Leslie, Mike Gapes, Ann Coffey resigned the Labour whip and formed a Parliamentary coalition called 'The Independent Group'.
At a press conference announcing the decision, MP Luciana Berger said she was 'embarrassed and ashamed' to be part of a party that is 'institutionally antisemitic'.
The MP for Liverpool and Wavertree is a vocal critic of Jeremy Corbyn's handling of antisemitism within Labour and has been at the centre of a party dispute in recent weeks.
The Jewish MP, who is nine months pregnant, has been threatened with deselection by her local party after speaking out against her party's leader.
She said: "This morning we have all now resigned from the Labour Party. This has been a very difficult, painful, but necessary decision.
MP Mike Gapes, who joined Labour as a 16-year-old, accused the party of being antisemitic and 'complicit in facilitating Brexit'.
He said: "I'm sickened that Labour is now a racist, anti-semitic party.
"Jeremy Corbyn and those around him are on the wrong side of so many international issues from Russia to Syria to Venezuela.
Ann Coffey told the press conference: "I thought I would be in the Labour Party for the rest of my life.""But political parties are not an end in themselves in a parliamentary democracy. The Labour Party has lost sight of this, it is no longer a broad church.
Chukka Umunna called on MPs from other parties to join their movement.
The MP said that the group could vote with the Tories in future and would decide whether to do so on an issue-by-issue basis.
Jeremy Corbyn responded to the news, saying: "I am disappointed that these MPs have felt unable to continue to work together for the Labour policies that inspired millions at the last election.
On social media some of the reaction has been significantly more hostile, including from the Young Labour Twitter account who implied that the seven MPs were 'cowards and traitors'.
Though cowards flinch and traitors sneer, we'll keep the red flag flying here.
Labour's Jon Ashworth said that the move would keep the Conservatives in power.
Many others expressed sadness and disappointment over the split, including former Labour leader Ed Miliband and Lucy Powell, who expressed sadness over the departure of her 'friend' Luciana Berger.
I deeply regret the decision of my former colleagues to leave Labour. Labour's values are still my values and a Labour government is the best hope for the country we need. Labour must and will continue to be a broad church as it has always been.
I'm particularly sad about my friend, Luciana. She has been subject to despicable and appalling abuse and antisemtism by some in our Party. Her leaving must make us redouble our efforts to tackle all antisemitism in the Party.


Thinking of Wearing a Black Bridesmaid Dress?
A black bridesmaid dress sighting always portrays an image of elegance. Whether they are short, long, or some other custom fit, elegant and sophisticated is the first word that will come to your mind when you see black bridesmaid dresses. You can never go wrong with a black dress for it never goes out of style. It goes well with almost all colors.
Today black bridesmaid dresses are a popular choice for weddings. But this choice of color wasn't some modern statement from the likes of Vera Wang, who currently reigns supreme as one of the most recognized a renown designers of wedding dresses. If you have not heard of Vera Wang, you have definitely seen her work in creating bridal wear for the likes of celebrities such as Kim Kardashian and Jennifer Lopez just to name a few. The shade is classic and could never be boring. Bridesmaid dresses in black complement the whiteness of the bridal gown. The color is nothing but elegant and fitting for all wedding seasons.
The fact is that black bridesmaid dresses have been worn centuries ago by many different cultures. Historically black dresses were worn in weddings where the bride had recently lost a loved family member. In contrast, Spanish and Roman Catholic weddings, the black dress was used to signify the bride's commitment to the groom and till death do us part.
During the late 19th century, black dresses began to lose their appeal due to the morbid association of mourning, loss and death. It even developed into taboo for the groom's mother and the bride to be if black was worn at the wedding since it signified sorrow to choice of spouse for marriage.
From mourning and mystery, the black color evolved to find a niche in art and fashion. The insanity came to an end and black became one of the most popular colors, and flattering as a bridesmaid dress choice. Today, wearing black makes a bridesmaid appear slimmer and elegant. The mystery linked to the color only adds up to its allure.
Because black signifies a lack of color, the wearer comes across as authoritative and powerful. It is a favorite color of artists, fashion designers, penitents and priests. Also, it is the preferred color of people who want to appear thinner and elegant. Most fashion experts agree that a woman should have a little black dress on her closet. The versatility of the color allows it to be used on various occasions.


text:
Die Liste der Biografien führt alle Personen auf, die in der deutschsprachigen Wikipedia einen Artikel haben. Dieses ist eine Teilliste mit 42 Einträgen von Personen, deren Namen mit den Buchstaben "Meyers" beginnt.

Meyers

 Meyers Taylor, Elana (* 1984), US-amerikanische Bobsportlerin
 Meyers, Al (1908–1976), US-amerikanischer Flugpionier
 Meyers, Albert I. (1932–2007), US-amerikanischer Chemiker
 Meyers, Ann (* 1955), US-amerikanische Basketballspielerin und Sportreporterin
 Meyers, Anne Akiko (* 1970), US-amerikanische Violinistin
 Meyers, Ari Benjamin (* 1972), amerikanischer Komponist und Künstler
 Meyers, Augie (* 1940), US-amerikanischer Musiker
 Meyers, Benjamin Franklin (1833–1918), US-amerikanischer Politiker
 Meyers, Bob (1924–2014), kanadischer Eishockeyspieler
 Meyers, Daniel (* 1983), britischer Eishockeyspieler
 Meyers, Dave (* 1972), US-amerikanischer Musikvideo- und Filmregisseur
 Meyers, Emerson (1910–1990), US-amerikanischer Komponist, Pianist und Musikpädagoge
 Meyers, Franz (1908–2002), deutscher Politiker (CDU), MdL, MdB
 Meyers, Fritz (1919–1996), deutscher Schriftsteller, Mundart-Autor und Sagenforscher
 Meyers, Hans (1912–2013), deutscher Künstler und Autor
 Meyers, Harrie (1879–1928), niederländischer Radrennfahrer
 Meyers, Heinrich (1938–2000), deutscher Politiker (CDU), MdL
 Meyers, Jakobi (* 1996), US-amerikanischer Footballspieler
 Meyers, Jan (1928–2019), US-amerikanische Politikerin
 Meyers, Josh (* 1976), US-amerikanischer Schauspieler, Autor und Stand-Up Comedian
 Meyers, Josh (* 1985), US-amerikanischer Eishockeyspieler
 Meyers, Katya (* 1980), US-amerikanische Triathletin
 Meyers, Krystal (* 1988), US-amerikanische christliche Rocksängerin
 Meyers, Lemke († 1594), Frau, die aufgrund des Vorwurfs der Hexerei hingerichtet wurde
 Meyers, Marc, US-amerikanischer Regisseur, Produzent und Drehbuchautor
 Meyers, Nancy (* 1949), US-amerikanische Regisseurin, Filmproduzentin und Drehbuchautorin
 Meyers, Norman George (* 1930), US-amerikanischer Mathematiker
 Meyers, Scott (* 1959), US-amerikanischer Softwareentwickler
 Meyers, Seth (* 1973), US-amerikanischer Schauspieler, Synchronsprecher, Produzent und Comedian
 Meyers, Shep (1936–2009), US-amerikanischer Jazzpianist, Komponist und Arrangeur
 Meyers, Sidney (1906–1969), US-amerikanischer Regisseur, Drehbuchautor und Filmeditor
 Meyers, Victor Aloysius (1897–1991), US-amerikanischer Politiker
 Meyers, William (1943–2014), südafrikanischer Boxer
 Meyers-Platen, Paul (1885–1951), deutscher Landrat

Meyersa
 Meyersahm, Hans (1867–1951), deutscher Lehrer

Meyersb
 Meyersburg, Friedrich († 1893), deutscher Rechtsanwalt und Kommunalpolitiker

Meyersf
 Meyersfeld, Bernhard (1841–1920), deutscher Bankier und Mäzen jüdischen Glaubens

Meyerso
 Meyerson, Adi (* 1991), US-amerikanische Jazzmusikerin (Bass)
 Meyerson, Alan (* 1958), US-amerikanischer Musikproduzent und Tontechniker
 Meyerson, Émile (1859–1933), Chemiker und Wissenschaftsphilosoph

Meyersp
 Meyerspeer, Walther (1905–1979), deutscher Maler und Buchillustrator

Meyerst
 Meyerstein, Moritz (1808–1882), deutscher Mechaniker

redpajama_set_name: RedPajamaWikipedia


Dr. Jason Whalley is Professor in Newcastle Business School, Northumbria University. His research focuses on the structure of telecommunication markets, especially mobile and broadband markets. Over the course of the last decade he has worked extensively with Professor Peter Curwen on issues such as mobile licensing, technological change and the internationalisation and strategies of mobile operators.


text:
The ESOP Exit Strategy
Explore the advantages of this popular tool for succession planning.
BY SCOTT D. MILLER, CPA/ABV
The scenario is all too common. A majority partner wants to retire, but the remaining partners can't afford to buy him or her out, or they want out themselves. Key employees eye the door as rumors swirl that the company may be sold to a larger competitor that is sure to clean out any "redundancies." And other interested parties— key customers, suppliers and lenders—begin to ask about the owners' succession plan.
The confluence of 35 years of progressive employee stock ownership plan (ESOP) financial successes, S corporation tax attributes, potentially higher taxes on the horizon and an aging baby-boomer generation combine to make ESOPs an attractive option that private company CFOs—and the CPAs who advise them—should consider.
This article examines why ESOPs are more appealing to both selling shareholders and ESOP participants now than in years past, defines issues that must be fully considered before installing an ESOP, and highlights common attributes of successful installations.
THE GROWTH OF ESOPS FOR S CORPS
Employee Stock Ownership Plans and Trusts (ESOP) became available under the Employee Retirement Income Security Act of 1974 (ERISA) as qualified retirement plans. In the intervening years ESOPs have evolved into a powerful and comprehensive exit planning option for many business owners.
An ESOP is a tax-qualified defined contribution employee benefit program intended to primarily invest in the stock of the plan sponsor company. Significantly, the ESOP is primarily invested in employer stock; it's generally understood that more than half the plan assets are employer stock. The ESOP owns the stock for the beneficial interests of the employees, with the stock allocated to the accounts of the employees and not other legal entities such as a partnership or LLC. More significantly, at the higher employee ownership percentages, the ESOP is the controlling shareholder.
From the earliest days until 1996 the number of C corporation ESOP installations grew steadily. Such installations enjoyed certain tax advantages but were still subject to C corporation income taxes and had the repurchase obligation, which requires the sponsoring company to make a market for the stock allocated to the ESOP accounts of departing employees. Together these formed an onerous financial obligation. But following a legislative change in 1996 that opened ESOPs to S corporations, it is now estimated that 70% to 80% of ESOP installations since then have been in S corporations. Exhibit 1 indicates the growth in ESOPs and other equivalent plans as estimated by the National Center for Employee Ownership (NCEO) after eliminating sham plans from the early 2000s.
TRANSITION PLANNING OPTIONS
Theoretically, business owners enjoy a wide range of exit options. These include sale to a strategic buyer (often a competitor or other player in the same market or industry) who sees synergies with existing business interests; sale to investors such as private equity firms and wealthy individuals; or an initial public offering (IPO). Practically, however, many business owners have far fewer suitable exit options.
In mature markets or economic down cycles, strategic buyers may not be available or may be unwilling to pay what a long-term owner believes the business is worth. In addition, the synergies that make a purchase attractive to many strategic buyers generally involve consolidation, which frequently includes facility closings, discontinuation of product lines or services, layoffs, name changes and other transitional moves that operating owners find incompatible with their loyalty to other shareholders, employees, customers and communities where they operate.
A cash sale to a nonoperating investor such as a private equity firm or wealthy individual may be the most appealing exit for owners. But such investors have rigorous acquisition criteria for growth and profits that most companies cannot meet. IPOs require similarly rigorous criteria, with the burden of greater regulatory requirements. In addition, owners typically find it necessary to continue to hold significant blocks of stock, the value of which is subject to market factors outside the seller's control or influence.
THE ESOP EXIT OPTION
For owners who have not found the previous exit options suitable, an ESOP is often a good alternative. This may be especially true of owners who want their employees to enjoy the financial benefits of owning the company they helped build. In 2009 the ESOP Association estimated that of the 11,400 companies that had ESOPs, 2,500 (22% of the total) were 100% employee owned, and 4,000 were majority employee owned. Virtually all 100% employee-owned companies were S corporations. Only about 4% of all ESOPs were in public companies.
Because selling shareholders almost always provide financing or guarantee bank debt, they retain a tangible interest in the ongoing financial success of the business so that seller financing is repaid faster and guarantees lifted sooner.
A significant amount of research and empirical data shows that ESOP companies generally outperform their non-ESOP closely held counterparts. The studies reinforce what is already generally known among business authors and consultants: that open sharing of information is a superior organizational structure that typically contributes to longer-term financial success.
In a comprehensive review of employee ownership, Steven Freeman, a faculty member in the Organizational Dynamics Graduate Program at the University of Pennsylvania, authored the Organizational Dynamics Working Paper Effects of ESOP Adoption and Employee Ownership: Thirty years of Research and Experience. This analysis led him to the conclusion that there is a clearly established link between financial performance and employee ownership. According to Freeman, "evidence suggests that combining employee ownership with increased employee participation may generate astounding returns on investment."
Research supported by The Employee Ownership Foundation and provided by professors Joseph Blasi and Douglas Kruse, both with the School of Management and Labor Relations at Rutgers University, reports overwhelmingly positive results over a 10-year period indicating that ESOPs appear to increase sales and employment, and that ESOP companies tend to be more stable and offer greater retirement benefits than non-ESOP companies. "Employee ownership is one of the few issues on which the political left and right can agree, and is thereby capable of attracting strong support across the U.S. political spectrum," notes Freeman. Federal legislation has been highly favorable to establishing ESOPs and encouraging increased employee ownership.
ESOP transactions have been legislatively designed to embrace certain tax incentives for both sellers and buyers (the ESOP) to encourage more employee ownership (see Exhibit 2). Accordingly, the likelihood of higher federal and state tax rates makes the tax incentives look more attractive. CPAs in particular are in an excellent position to assist employers (or clients) in gaining an understanding of ESOPs because the plans enjoy significant tax incentives. The technical compliance associated with those incentives is an exacting discipline well suited to experienced CPAs.
Seller tax advantages. The gain on the sale of stock to a C corporation ESOP may be deferred (or eliminated) under an IRC § 1042 tax-free rollover. The tax deferral applies to sales proceeds invested in qualified replacement property (QRP). If the QRP is subsequently sold before the death of the holder, a taxable event occurs. However, if the QRP is held until the death of the holder, the QRP passes to the holder's estate and would, in years after 2010 (unless the estate tax repeal is made permanent), receive a stepped-up basis, subject to estate tax regulations. Thus, the deferred gain would escape taxation. However, as of this writing, as a result of the estate tax repeal at the end of 2009, a step-up in basis for some or all of the qualified replacement property may not be available if the holder dies in 2010 (for an examination of current issues with the federal estate tax, see "In the Twilight of the EGTRRA").
With some advance planning, it is also relatively easy for S corporation owners (sellers) to re-elect the C corporation status to qualify for the IRC § 1042 election.
All ESOP transactions are stock sales, which qualify for favorable capital gain treatment to the sellers even if the IRC § 1042 election is not available (in the case of S corporations) or not elected. This is an important advantage to using the ESOP exit strategy because many other sales of closely held companies are asset-based transactions that often produce less favorable tax results for the sellers.
Buyer (owner) tax advantages. C corporation dividends paid on ESOP stock may be deductible (IRC § 404(k)). C corporations can deduct dividends paid on ESOP stock by applying dividends directly to loan principal or by paying the dividend directly to the ESOP participants. This may also be a tax advantage to exiting owners (sellers) who have retained a stock or financing interest in the business.
ESOP participants (and their beneficiaries) have the option under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) of electing to have their dividends paid to the plan and reinvested in additional qualifying employer securities. This option is likely to be used only by larger and financially sophisticated companies that have registered securities.
Employee contributions into the ESOP are tax deductible within statutory limits. This is a significant tax incentive, particularly when the ESOP borrows funds to purchase stock from a selling shareholder, since debt principal payments are otherwise not typically deductible for federal income tax purposes.
Finally, S corporations can make distributions to the ESOP that may be used to repay ESOP-related debt.
ISSUES TO BE CONSIDERED
While ESOPs have many benefits, a number of key issues must also be addressed.
One important aspect of a company's ESOP installation is that current shareholders control the transition process. They determine the full range of transaction attributes including whether the ESOP will be installed, when the transaction will take place, how much stock will be sold, and the financing details.
The standard of value for an ESOP valuation must consider regulatory requirements of the IRS and the Department of Labor. Generally, the standard of value is fair market value with a specific understanding of ESOP-related issues, such as the repurchase obligation imposed by federal regulations. The stock valuation must be completed by an independent professional. In most cases, the CPA firm of record to the company is not independent for the purposes of providing an ESOP valuation. Appearances of independence are also critical, and the CPA firm has typically established a trusted relationship with the selling shareholders and the company, casting a shadow on their independence from the standpoint of the ESOP trustee.
While CPA firms are typically not independent of their clients for the purposes of providing ESOP valuations, CPAs individually are often strong candidates to serve as ESOP trustees where there are no real or perceived conflicts of interest. By the nature of their training and familiarity with accounting, finance, corporate governance and regulatory literacy, CPAs often possess the skills required of ESOP trustees.
In a post-ESOP transaction environment, particularly when control is passing from the former majority shareholder to the ESOP, issues of corporate governance are important to review. The duties of the shareholders, board of directors and corporate officers should be understood. In many closely held corporations, often the same individuals have multiple roles such as director, officer and ESOP trustee. That may cause conflicts of interest. It is important to identify potential conflicts and to ensure they are minimized or eliminated. As discussed below, using an independent trustee is an excellent first step in minimizing conflicts. Serving as an adviser on such issues as corporate governance, strategic thinking and best internal control practices are other venues for CPAs to provide services to ESOP clients.
Transactions today often reflect the acquisition of all the stock by the ESOP. Such transactions typically encompass the full range of merger-and-acquisition issues, including employment contracts and long-term incentive and retention programs for successor management, long-term leases on facilities, financing terms in the case of seller financing, board membership and ongoing duties.
The selling shareholders may elect to sell any amount of their stock from a small block to 100%. This means that the transaction is scalable. Selling a smaller block of stock may mean the transaction is more easily financed from existing lines of credit, reducing the company's risk of default if events suddenly turn negative. If a piecemeal approach is adopted, the shareholders may structure the transaction so that control remains with the sellers until the controlling block of stock is sold to the ESOP. This popular strategy helps ensure the company's survival by avoiding excessive leverage.
Under an ESOP purchase arrangement, the company is literally buying itself through cash flows on behalf of the ESOP, so starting the transition process as soon as practicable and planning on a long installation time frame is advised. Owners wishing to sell in a shorter time horizon should anticipate assisting the ESOP, often financially, to facilitate the transaction.
COMPLIANCE REQUIREMENTS
ESOPs are subject to a host of federal regulations, but the regulations have been written to allow great flexibility in plan design and installation. CPAs who work for or advise a company that has an ESOP should take an active role in ensuring the plan balances the needs of sellers and buyers, and complies with relevant regulations (see sidebar "ESOPs and Employee Ownership in CPA Firms," below).
What is most noteworthy is that the ESOP is a willing buyer with an interest in owning all or part of the company at the election of the current shareholders. The current shareholders do not have to negotiate with a third-party buyer that is often unknown, unpredictable and may back out of the transaction following the exchange of confidential information. As a candidate buyer, the ESOP is a known party that will purchase stock in the company subject to applicable regulations.
The ESOP is a qualified retirement vehicle that is actually a trust, and as such, must have a trustee that is accountable for upholding fiduciary responsibilities. ERISA-based fiduciary obligations are among the most-stringent conduct regulations in the business community. These regulations exist to protect plan participants, and they are effective in meeting that goal. In the world of ESOP transactions it is a recommended practice, but not a requirement, to engage an independent trustee to negotiate on behalf of and represent the interests of the ESOP participants in stock transactions. This election to use an independent trustee is a way to help ensure compliance with applicable federal fiduciary regulations. If an independent trustee is considered for ESOP-related duties, it is appropriate to identify candidates with extensive transaction experience.
Due to unintended consequences of S corporation legislation, there were a number of abusive installations in the early 2000s resulting in the concentration of financial benefits into the hands of a few. Legislation was passed to correct those S corporation abuses. The legislation is complex, but generally it relates to the number of eligible employees in the plan and the percentage of financial ownership they have. The more employees in the S corporation, the better are the chances of full compliance with regulations.
The first level of anti-abuse testing relates to the concentration of stock allocated to the accounts of individual employees. A concentration greater than 10% of the total ESOP stock allocated into the account of a single employee is the first red flag marking that employee as a "disqualified person." The second level of anti-abuse testing examines the total equity ownership of all disqualified persons. If more than 50% of the total equity of the company is owned by the disqualified persons, then substantial financial penalties will be imposed. The best defense is to limit the ability of any employee to become a disqualified person. Practically speaking, S corporation ESOPs with fewer than 15 employees after the installation will have significant compliance issues with the anti-abuse statutes.
There are a number of established best practices in identifying ESOP candidates. The candidate should be financially successful with a track record of reasonably predictable profitability and cash flow. Stable and well-established firms are a plus since their track record will help service acquisition-related obligations and secure the support of lending institutions. ESOPs are often not suitable for startup organizations, failing industries or companies with a history of exceedingly volatile earnings. A capable successor management team is also important as it will be required to facilitate the repayment of the debt. Companies with established communications with their employees are excellent candidates because rapport and trust is already established.
ESOPs and Employee Ownership in CPA Firms
Such professional service organizations as CPA and engineering firms may find that an ESOP can be both a succession and staff retention tool.
Professional services firms interested in establishing an ESOP must examine state law to determine whether a traditional ESOP may be a shareholder in the firm. In most cases, an ESOP may be a shareholder with minor modifications to conform to state law.
For Norman, Jones, Enlow & Co. CPAs in Columbus, Ohio, an ESOP turned out to be the best succession option for selling shareholders when it was first funded in 2005, according to Andy Coen, the firm's president. Several larger shareholders were all approximately the same age, and the next generation of managers would have faced a daunting financial challenge to acquire the practice in a traditional manner.
The firm examined Ohio law and received a determination letter, permitting it to adopt the ESOP. All participants in the ESOP must have the potential to become CPAs, whether or not they ultimately become CPAs. A few clerical and administrative associates did not meet CPA educational requirements, and the firm received a waiver for them. "The ESOP has been a wonderful exit vehicle for the selling shareholders. It allows all our associates to build a financial stake in the firm. Employee ownership is a strong recruiting tool as well," Coen says.
S corporation tax attributes make ESOPs very attractive. More companies installing ESOPs are arriving at an employee-owned company often with 100% of the stock.
S corporation and C corporation attributes (including the IRC § 1042 tax-free rollover) may be combined to forge a flexible succession plan meeting the goals of sellers, senior management and ESOP participants.
The potential for future tax increases magnifies the tax incentives enjoyed by ESOPs.
An aging population increases the demand for succession alternatives, including ESOPs.
Optimal financial results are obtained when the ESOP is combined with ongoing communications to educate employees about the responsibilities and obligations of ownership.
ESOPs are practical for both business owners and CPA firms.
Scott D. Miller (smiller@esi-enterprise.com) is president of Wisconsin-based Enterprise Services Inc.
To comment on this article or to suggest an idea for another article, contact Matthew G. Lamoreaux, senior editor, at mlamoreaux@aicpa.org or 919-402-4435.
"Tax Reform Alters ESOP Landscape," JofA, June 02, page 37
"A Piece of the Action," JofA, Aug. 96, page 52
"Employers' Accounting for Employee Stock Ownership Plans," JofA, Feb. 93, page 53
"Identifying Good ESOP Candidates," The Practicing CPA, Oct. 05
Use journalofaccountancy.com to find past JofA articles. In the search box, click "Open Advanced Search" and then search by title.
Financial Valuation of Employee Stock Ownership Plan Shares (#WI678473)
CPE and On-Site Training
Mergers, Acquisitions, and Sales of Closely Held Businesses: Advanced Case Analysis , a CPE self-study course (#732864) or On-Site Training course (#PSAS)
For more information on CPE self-study courses or to make a purchase, go to cpa2biz.com or call the Institute at 888-777-7077. To access On-Site Training courses, go to aicpalearning.org and click on "On-Site Training" then search by "Acronym Index." If you need assistance, please contact a training representative at 800-634-6780 (option 1).
The ESOP Association, esopassociation.org
The Employee Ownership Foundation, employeeownershipfoundation.org
The National Center for Employee Ownership, nceo.org
Employee-Owned S Corporations of America, esca.us
Ohio Employee Ownership Center, oeockent.org


Keynote speaker Dr. Mark Maybury, the Vice President and Chief Security Officer for the MITRE Corporation as well as Keynote speaker R. "Montana" Williams, COO & cyber evangelist for the Cyber World Institute (CWI), adjunct instructor at California State University-San Bernardino, former Senior Manager—Cyber Practices for ISACA and former Chief—Cybersecurity Education & Awareness Branch at the Department of Homeland Security headline the days lunch and dinner sessions.
The day begins at 7:30 am and will include speakers from the United States Army, Government Agencies, the National Cyber Partnership and other professional companies in the Cyber Security sector. The Director for Research and Program Development for the National Cyber Partnership will begin the day's talks with a session on Bilateral/Collateral Damage which preludes Special Agent Richard Dean of the United States Secret Service's talk on the "Challenges of increased number and sophistication of cybercrimes targeting US financial institutions and critical infrastructure, role of the Electronic Crimes Task Force and Special Agent Program".
Highlighting the importance of the awareness of the kind of attacks done in cyberspace today both internationally and domestically here in the United States; as well as the increasing need for a highly skilled cybersecurity workforce, training programs and instructors is Keynote speaker R. "Montana" Williams, speaking on the "necessity for a paradigm shift in today's cybersecurity education/training methodology, transitioning from a knowledge-based approach to a skills-based approach". With so many speakers bringing important topics with national security implications to the spotlight such as Colonel Jon Brickey, PhD, Army Cyber Institute at West Point, National Capital Region Liaison who will be speaking on "Defending America in Cyberspace", it is no surprise that it is expected many big names in the political arena will attend.
The list of invitees includes Governor Rick Scott, US Senators Bill Nelson and Marco Rubio; State Senators Wilton Simpson, Tom Lee and Jack Latvala; as well as House Speaker-Designate Richard Corcoran. State Representatives Dana Young, Ritch Workman, and Frank Artiles were also invited as well as Attorney General Pam Bondi, Commissioner Adam Putnam, Chief Financial Officer Jeff Atwater and DEO Executive Director Cissy Proctor. Sheriff David Gee, Sheriff Chris Nocco, Sheriff Bob Gualtieri, Former House Speaker Will Weatherford are all on the list as well.
On a related note, Governor Rick Scott recently signed a bill into law allowing certain exemptions from public disclosure about any network security breaches in the state of Florida; this in an attempt to keep this valuable information out of the wrong hands, furthering the risk of similar cyber-attacks. US Senator Marco Rubio has had passionate words to say about cybersecurity before during his presidential campaign, saying he "As president, [would] use American power to oppose any violations of international waters, airspace, cyberspace, or outer space," during an address to the Council on Foreign Relations; and as he sits on the Senate Select Committee on Intelligence has been asked to speak on the Challenges in cybersecurity policy-making.
The Cyber Ready 2016 conference will highlight many important topics in the Cybersecurity world today, with an array of professionals from the field, alongside professors, military and government representatives all seeking to share knowledge and insight into the rapidly evolving state of this field of battle, and our ability to educate, prepare and implement a skilled workforce to meet the needs of today.
The National Cyber Partnership believes national cyber leadership begins in Florida, and would like to thank all of the sponsors; the Tampa Bay Innovation Center, the Tampa Innovation Alliance, the Florida Chamber Foundation, the MITRE Corporation, and the Florida Suncoast Chapter of the Association of Former Intelligence Officers, make this conference possible; together we all look forward to seeing you at this exciting event!
A special thanks to our event sponsor CEA Group.


Spoon the fruit mixture onto the center of the dough leaving a 1 inch border. ... Bake the pie until the crust is golden brown and the filling is bubbling, 25 to 30 ... Nutty Dough: Reduce the flour to 1 cup and add 1/2 cup roasted pulverized nuts.


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text:
Churches offer shelter at night as winter sets in
by Lucy Knight
Rotas used as more than 2000 places of worship step in
The Duke and Duchess of Cambridge visit the homelessness charity The Passage, in London this week. The charity "takes its values and ethos from the teachings and example of St Vincent de Paul"
The Duke and Duchess of Cambridge visit the homelessness charity The Passage, in London this week. The charity "takes its values and ethos from ...
CHURCHES are opening their doors at night this winter in response to the rising number of homeless people sleeping rough.
More than 2000 Church of England congregations will be running or supporting night shelters during the coldest months of the year.
In one ecumenical scheme in Portsmouth, Open Church, seven churches will each open as a night shelter one day a week, to offer a full seven-day rotating service.
The churches are working with the Hampshire homelessness charity the Society of St James, which will link the churches with 12 homeless people to be given Open Church shelter for eight weeks in total.
The project has doubled in length since it ran for the first time last year. Its organiser, Lorna Sandland, said: "We committed ourselves last winter to a limited pilot scheme, giving a hot meal and a bed to the same ten vulnerable people every night for four weeks.
"Because our guests had the basics of food and accommodation sorted out, they could flourish in a calmer atmosphere, build relationships, and reflect on how to move on from their circumstances."
A spokesperson for the diocese of Portsmouth explained that the small number of people taken in was a reason for the project's success, as the churches could spend a longer period forming relationships with the individuals.
The Portsmouth churches were inspired by a similar project in Horsham, in Chichester diocese. Initiatives of this kind can be found around the UK.
Volunteers in Portsmouth were trained last week in preparation for the first shelter to open on 7 January. The scheme needs at least ten helpers each night to transport the beds, provide food, set up the shelter, and then clear it away in the morning. Some volunteers must also stay overnight with the guests.
Mick Walters, the administrator of one church which is taking part in the scheme, St Simon's, Southsea, said: "The difficulty is finding people to sleep overnight"; but, in general, it had been "surprisingly easy" to find willing volunteers.
The church, he explained, had covered the extra running costs incurred from its own budget, but fund-raising had provided the money for food, bedding, and volunteer training. "The money seemed to come fairly readily," he said.
Speaking from his own experience as a volunteer last year, Mr Walters said: "I took part because I wanted to get people off park benches and out of shop doorways. I was personally a bit disappointed, as we didn't get people off the streets: our guests were just transferred from homeless shelters.
"But this did make me realise that some shelters can be unpleasant places; so sometimes people would prefer to be sleeping rough. At least we were to give a much better environment to our guests."
A similar project runs in Manchester, where the Greater Together Manchester (GTM) night shelter provides 12 beds every night for six months of the year. A second shelter is to start running later this month, funded through the Mayor of Great Manchester's scheme "A Bed Every Night". Nine of the ten venues used for the two shelters are C of E buildings.
Lily Axworthy, the development officer for GTM, a joint venture of the Church Urban Fund and the diocese of Manchester, said: "Last year, people were staying in the shelter for a shorter period of time, because their 'move on' was managed more quickly. However, the number of people sleeping rough has carried on increasing."
A report from the homelessness charity Crisis, in April, estimated that 4751 people were sleeping rough in England last year: a figure that has more than doubled since 2010. The executive director of the Church Homeless Trust, Miriam Morris, said that these figures were "only the tip of the iceberg": the method used in counts such as this meant that not all those who slept rough were included.
Ms Morris said that 5000 people used church homeless shelters last year, and that even more were expected this year. "Churches are keeping [rough-sleepers] alive."
The state is required to provide shelter for rough-sleepers if temperatures are below zero for three consecutive nights. Therefore, local authorities, who were once "snotty" towards church provision, are now asking churches to "step in", Ms Morris said. "This is a crisis. . . Churches can provide a very, very valuable service."
The Church Homeless Trust provides a leaflet which is available both online and as a physical copy, on request. It advises churches what they can do to support homeless people in their area better.
Portsmouth builds on success of its pilot scheme to house the homeless
A HOMELESSNESS project in Portsmouth diocese is to double in length this Winter, after its success in early 2018
Six suggestions for helping rough-sleepers as temperatures drop
AS THE number of those sleeping rough continues to rise, more and more Church of England congregations are thinking about what they can do to try to alleviate the crisis.
Here are six ways in which congregations can make a difference:
Look at what your area needs. There is no point in starting up a soup run if there is already plentiful provision in your area. Ask your local authority if you are unsure what would be most useful.
Donate money. While it is generally not advised by homeless charities to give directly to those sleeping rough, organisations such as the Churches Homeless Trust use donations to help people get out of homelessness: they pay for deposits, or buy things such as work clothes or bikes that give people the facilities they need to gain employment.
If your area needs it, set up or financially support a homeless shelter. This could be as an individual church, or in collaboration with other churches, as cities such as Portsmouth have done. Take advice from your local authority, and consult organisations such as Housing Justice to ensure that everything is set up correctly.
Encourage your congregation to befriend homeless people, and offer to go with those living on the street to the council to find out what support they can get. Often people who are sleeping rough can feel too isolated and intimidated to ask for support.
Put up posters in areas where rough sleepers will see them, detailing the local services available to homeless people.
Order some "How to help homeless people" leaflets from the Churches Homeless Trust, and distribute them at services so that people are aware of the best ways to help homeless people.
www.churchhomelesstrust.org.uk
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Organists and Layworkers
We have an exciting opportunity for you to create and drive initiatives to meet the spiritual needs of older folk, including those whose independence and/or social engagement are limited. You will offer them spiritual support, promote their spiritual welfare and recruit, organise, train and encourage a cohort of volunteers, the Anna Friends, to assist you. You will work with churches ecumenically, with existing groups and in the wider community.
Diocesan Mission Adviser and Incumbent
Are you an experienced priest who can encourage God's people in mission? Are you a flexible team-player who can work effectively in a variety of settings and traditions?