Many employers use equity interests in their company as an incentive for an employee to build the company (including LLCs) or as a reward for contributing to the success of the company. This is true of companies of all sizes, but is more prevalent in start-up companies where cash is tight, the value of the company is low, and the potential for growth is exponential. Typically, there are service or performance criteria (restrictions) attached to the grant of equity interests in the company, which would allow the employee (or independent contractor) to make an Internal Revenue Code section 83(b) (section 83(b)) election with respect to the property received. Occasionally, an employee that has made an election under section 83(b) will later for some reason decide that they want to revoke their election, such as something has occurred with the employer that results in the potential growth of the company being substantially reduced. Since a section 83(b) election is meant to be irrevocable, revocation is possible only in limited circumstances. After some background and definition information, this Alert addresses when and under what circumstances a section 83(b) election may be revoked.
Section 83(a) provides generally that if, in connection with the performance of services, property is transferred to an employee, the excess of the fair market value of the property (determined without regard to any restriction other than a restriction which by its terms will never lapse), as of the first time the employee's rights in the property are transferable or are not subject to a substantial risk of forfeiture,, over the amount (if any) paid for the property is included in the employee's gross income for the taxable year which includes such time.
Under Treasury Regulation (Treas. Reg.) section 1.83-3(f), property is transferred in connection with the performance of services if it is transferred to an employee or independent contractor in recognition of the performance of services, or refraining from performance of services. The transfer of property is subject to section 83 regardless of whether the transfer relates to past, present, or future services.
Section 83(b) permits the employee to elect to include in income the excess, if any, of the fair market value of the property at the time of transfer over the amount, if any, paid for the property.
Section 83 does not apply to the transfer of an option without a readily ascertainable fair market value at the time the option is granted, which is generally the case for all options other than those of public companies traded on an options exchange. As a result, a section 83(b) election may only be made with respect to the transfer of an option that has a readily ascertainable fair market value (as defined in Treas. Reg. section 1.83-7(b)), at the time the option is granted and that is substantially nonvested (as defined in Treas. Reg. section 1.83-3(b)). If substantially nonvested property is received upon exercise of an option without a readily ascertainable fair market value at grant, an employee is permitted to make a section 83(b) election with respect to the transfer of such (restricted) property upon the exercise of the option.
An election made under section 83(b) must be made in accordance with the regulations and must be filed with the Internal Revenue Service no later than 30 days after the date that the property is transferred to the employee. If the 30th day following the transfer of the property falls on a Saturday, Sunday, or legal holiday, then the election will be considered timely filed if it is postmarked by the next business day.
An election under section 83(b) is made by filing a copy of a written statement (see IRS Revenue Procedure 2012-29 for a sample election) with the Internal Revenue Service office with which the employee files his income tax return. Section 83(b) also requires that the employ submit a copy of the section 83(b) election to his employer. Further, the employee is required to submit a copy of the election with his income tax return for the taxable year in which such property was transferred.
An election under section 83(b) may not be revoked except with the consent of the Commissioner of the Internal Revenue Service (Commissioner). If an employee decides to revoke the election within the initial 30-day election period (this rarely occurs), he may request a revocation by the Commissioner using the same procedures that apply for letter ruling requests. The request will generally be granted regardless of the reason for the request and is effective as of the date of the original election.
A mistake as to the value (or decline in the value) of the property for which the election was made.
The failure of anyone to perform an act that was contemplated at the time of transfer of the property.
The failure of the employee to understand the substantial risk of forfeiture associated with the transferred property.
The failure of the employee to understand the tax consequences of making the section 83(b) election.
Rev. Proc. 2006-31 provides an example what constitutes a mistake of fact. The example describes a company that has two classes of stock. The employee was to receive one class and the company incorrectly transferred the other class of stock. The employee files a request for revocation within the allowable 60-day time frame. Since this request is based on a mistake of fact as to the underlying transaction because the employee did not receive the property he or she expected, the revocation of the election would be granted. If the request was not made within 60 days of the discovery of the mistake, the request would not be granted.
It is important for employees that receive restricted (unvested) property to be fully informed of the potential positive and negative consequences related to making a section 83(b) election because once the election is made, it can be very difficult to revoke the election.


When a person dies, his estate will likely go through the probate process, whether or not he left a will. During probate, the estate will be collected, debts paid and remaining assets distributed to beneficiaries. The person assigned the duty of managing the estate through this process is called an administrator or executor. Since state statutes govern estate administration, the administrator must follow state law regarding procedures and time frames.
When there is a will, the maker of the will typically names an executor to manage the administration of his estate, although this person must still be officially appointed by the court before beginning his duties. When there isn't a will, the will does not name an executor or the named executor does not accept the nomination, the court will appoint an estate administrator, sometimes called a personal representative, to manage estate administration. Regardless of whether the administrator is named in a will or appointed by the court, his powers and duties are the same.
Under most state laws, the administrator must provide notice of his appointment – or proposed appointment – to persons who have an interest in the decedent's estate. This usually includes beneficiaries named in the will and heirs as determined by state statutes. State law may also require the administrator to provide notice of his appointment to known creditors of the estate.
Once the estate is opened and the required notice is provided to creditors – often through newspaper publication – creditors may submit claims against the estate. The administrator also gathers all estate assets and holds them until the estate is closed; the administrator may also have to manage the decedent's investments or other assets until they are sold or distributed. The court will likely require the administrator to inventory the assets and file that inventory with the court. If needed, the administrator has the ability to hire professionals, such as lawyers, accountants and appraisers, at the expense of the estate.
The administrator may have to sell estate assets to satisfy creditors; the remaining estate assets will be distributed after creditors are paid. If there is no will, the estate will be distributed according to the state's intestacy laws or laws of succession. If there is a valid will, the estate will be distributed to the beneficiaries named in the will. Depending on state law, the administrator may have to submit a final accounting to the court either before or after the remaining assets are distributed.
An estate administrator has a "fiduciary duty" to the estate. This is the duty to act with good faith, diligence and honesty on behalf of the estate, including an obligation to the estate's heirs to properly preserve the assets of the estate, pay the legitimate debts of the decedent, pay taxes due and distribute assets to the appropriate heirs.
In probate law, the terms executor, administrator and personal representative are often used interchangeably. Administrators settle the estate of a deceased person, known as a decedent, and they apply for the position. Although court fees are involved, administrators are often compensated for their duties from the assets of the estate.


Nearly half of eCommerce customers have come to an online store with a specific question about a specific product. Getting that question answered quickly could be the difference between making the sale, or losing it. Q&A does more than just address a single shopper's question. This user-generated information builds deeper, SEO-friendly product details which help customers both find, and decide to buy your products.
Maintain control over the messaging on your site with Revere Q&A's easy approval and rejection process. Each question can be reviewed by your team before it appears on your website, giving you the ability to decide what information is most relevant to your customers.
When questions or answers are posted on your site that don't represent your brand, Revere's profanity filtering will automatically remove or replace bad words. In addition to our stock library of words, you can add your own, or allow words that you do want your customers to use in their questions or responses.
Revere allows your customers to optionally submit photos along with their questions. Sometimes these may be of low quality, questionable content, or rotated. Revere allows you to correct these images, or remove them altogether, providing your customers with the most helpful content.
When a customer posts a question, you may be able to answer it for them. Revere presents each question to the moderator along with detailed contextual product information so you can post a moderator response. And anytime someone responds to a customer question, they will receive an automatic email letting them know they received a response.
If a customer has a complaint or a problem with a particular product, Revere allows you to forward that question directly to customer service. And just like with profanity, Revere allows you to add any trigger words that will automatically notify customer service the minute the question is posted.
Sometimes you need to go back and find an old question, either to remove it, escalate it, or respond to it. Revere allows you to search your questions based on the content the customer typed, as well as the product it related to. Additionally, you can filter your results by whether it was reviewed, accepted, or escalated.


Ref: Secure Lockable Cage Pallet with Half Gate.
Secure steel cage pallet with sheet base and mesh sides. Fitted with a half drop mesh gate offering full visibility to contents. Supplied with hingeing or removable mesh lid securable by padlock or seal. Closure of lid and gate may be secured by single padlock.
Stackable stillage on standard pallet feet. Stillage suitable for 1000kg uniformly distributed load per pallet stackable four units high.
Manufactured to order, these steel stillages may be produced any size in large or small quantities.


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redpajama_set_name: RedPajamaGithub


text:
'It' Wraps Production with One Last Creepy Photo
by Allison Keene September 23, 2016
Is It solely responsible for a generation's terror over clowns? Maybe not solely, but it certainly didn't help. Still, one murderous clown has finally been put down — at least, until It is released next year. Producer Barbara Muschietti (sister of director Andres Muschietti) posted to Instagram that the reboot has officially wrapped filming, and just to continue to terrorize us, she includes an image of a terrifying Pennywise pop-up.
This It production has been through a fairly tumultuous filming process, mostly recently with Cary Fukunaga attached to direct with Ben Mendelsohn starring as Pennywise, but when Mendelsohn had a conflict, Will Poulter stepped in. Then Fukunaga dropped out over creative differences with the studio, and Bill Skarsgard landed the nightmare-fueling role. At the TCA Press Tour in August, producer Dan Lin commented on Skarsgard's take on Pennywise as:
"His build is really interesting. he's really tall and lanky, and feels a little clown like in his movement. When he came in — we had a lot of different actors read, and when he came in he had a different spin on the character that got us really excited. You've had Heath Ledger doing almost a clown joker, you've seen obviously Tim Curry as a clown. We wanted someone who created a Pennywise character that would stand on its own and Bill came in and created this character that frankly freaked us out."
Check out the Instagram post below:
And yes, it's a wrap on #itthemovie. Thank you amazing cast and crew for this magical journey. And thank you #stephenking for giving us this tale.
A photo posted by Barbie Mus (@barbaramus) on Sep 21, 2016 at 11:10pm PDT
Whereas the original Stephen King story took place in the 1980s and flashed back to the 1950s, the reboot will be taking place in present day and flashing back to the 80s. Lin also commented back in August that,
"I think a great analogy is actually Stranger Things, and we're seeing it on Netflix right now. It's very much an homage to '80s movies, whether it's classic Stephen King or even Spielberg . Think about Stand by Me as far as the bonding amongst the kids. But there is a really scary element in Pennywise."
Get excited! It opens September 8, 2017, and also stars Jaeden Lieberher, Finn Wolfhard, Jack Dylan Grazer, Wyatt Oleff,Chosen Jacobs, and Jeremy Ray Taylor.
For those who are unfamiliar with the story, here is the book's synopsis:
Welcome to Derry, Maine. It's a small city, a place as hauntingly familiar as your own hometown. Only in Derry the haunting is real.
They were seven teenagers when they first stumbled upon the horror. Now they are grown-up men and women who have gone out into the big world to gain success and happiness. But the promise they made twenty-eight years ago calls them reunite in the same place where, as teenagers, they battled an evil creature that preyed on the city's children. Now, children are being murdered again and their repressed memories of that terrifying summer return as they prepare to once again battle the monster lurking in Derry's sewers.
Image via ABC
'Audrie & Daisy' Review: A Call for Sexual Abuse Victims to Tell…
'Friday the 13th' Reboot Delayed Until a Spookier October Date
• Andres Muschietti • Bill Skarsgard • Dan Lin • It • it reboot • It Remake

redpajama_set_name: RedPajamaCommonCrawl


text:
Mobile Ad News Weekly – rewarded ads boost app engagement, mobile surpasses TV and more
In Mobile Advertising.	April 20, 2018
The big players
Facebook Stories has added an augmented reality (AR) doodle feature which the company officially calls "3D drawing". The tool allows users to draw 3D pictures onto photos or videos. When they move around, the drawn images stay in place.
Despite user privacy and data issues, Facebook plans to focus in on facial recognition technologies again. The technology assigns a uniquely calculated number to each user's face. The calculation depends on an analysis of the pictures the user is tagged in.
Snapchat continues to expand its Lenses and this week rolled out a Shoppable augmented reality (AR) feature that lets brands and advertisers display and sell their products via the app's Lenses.
The days of opening a website and a video playing out loudly are over, if you plan to swap to the latest Google Chrome update. The update now prevents sound from videos from auto-playing, leaving the user to decide if they wish to turn it on.
Nine in ten businesses say that search and social advertising strategies are somewhat successful in trying to achieve their top priorities. Of them, 38% find such strategies to be very successful, according to a report from Ascend2.
Native ads now account for over half of all digital display expenditure in the US, according to a forecast from eMarketer. In 2018, $32.9 billion will be allocated to native digital display ads in the US. That's an increase of 31% compared to 2017. By 2019, the research company expects spending to reach $41.14, slowing growth slightly to 25.1%.
In 2018, iPhone users in the US spent 23% more on in-app and app purchases compared to 2017. According to new data from Sensor Tower, the average amount spent per iPhone jumped to $58 in 2017, up 27.26% from 2016.
Two-thirds (62%) of business-to-business (B2B) marketers believe that video is quickly becoming a core tool for creators. According to a survey of 202 B2B UK marketers conducted by LinkedIn, the majority considered video to be the most important format, followed by email, social media and infographics.
Mobile app users who complete more rewarded ads are also more engaged, according to Tapjoy, the mobile and app advertising platform. In addition to engagement, retention and in-app spend are also higher.
When it comes to reaching the right person at the right time, mobile appears to be the new standard in advertising. According to Advertiser Perceptions 2018 Mobile Intelligence Report, 64% of advertisers increased their mobile spend over the past 12 months.
Half of marketers consider it an ethical responsibility by technology companies to ensure transparency for clients and consumers, according to a new survey by advertising tech company Iotec first reported by Mobile Marketing Magazine.
Mobile has surpassed TV as an advertising medium in the US at a share of 33.9% of total US ad spend, according to the latest forecast from research firm eMarketer.
Products & Launches
Mobile ad platform Mintegral has launched a huge bonus program aimed at app developers and publishers who want to grow their APAC audience and start to monetise their apps with local advertising.
AppOnboard, the mobile tech company for app developers, has raised $15 million to create "full-fidelity" mobile playable demos as well as games in an effort to boost app downloads. The demos are designed to let people experience an app before committing to download it.
appScatter Group, the business-to-business ('B2B') Software as a Service ('SaaS') platform that lets clients distribute and manage their apps across various app stores, has just announced a partnership with mobile monetisation platform, ironSource. The move means that ironSource will be incorporating appScatter's platform for its app developer base.
Mobrand, the mobile ad tech company, announced the launch of OfferTest – a system that allows users to make sure that their campaigns are redirecting correctly to the app store. The company believes this technology to be a true ally in the fight against click waste and offer instability.
Mobile ad platform, MadHouse, has launched a mobile advertising platform called TravelMad aimed specifically at local travel industry marketers targeting Chinese travellers.
Mobile consumption in APAC is much higher than other regions in terms of growth, percentage consumption and quantity of users, making it a huge opportunity for mobile app advertisers. Click here to discover the tech-forces and consumption habits that are shaping mobile apps and mobile app advertising in APAC.
Here are five essential insights Mobvista learnt and which every game company needs to know when planning to launch in China. More tips and know-how available in our recently published free guide: How to Launch Mobile Games in China.
Snap renews partnership with Baidu so APAC advertisers can access its ad formats
In App Marketing, Mobile Advertising
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text:
Is It Taxable? May I Deduct it?
Every year someone will ask (usually more than someone) "Does the minister have to report a Christmas gift from the congregation for tax purposes?" Often, along with that question comes the query "Is my gift to the staff Christmas gift tax-deductible?" We asked an expert, Sheri Simon, who is a CPA and has a Master's Degree in non-profit tax law. Here is what she had to say. She also included the specific IRS publication guidelines on the subject. In an even more generous act, she has included her contact information if you need more clarification.
Questions regarding Christmas gifts to staff and ministers:
Are gifts to staff and ministers made by a member of the congregation deductible on their tax return?
Yes, they can be, providing…
In order for any gift to be tax deductible by the taxpayer (donor), it must be made to a qualified organization (church), and not to a specific individual. But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. The way churches most commonly handle this issue is to have a line item in their budget for Christmas gifts to staff and ministers. The budget line-item allows the church to determine the gift given and the taxpayer to donate to a qualified organization and not to a specific person. See IRS Publication 526 for more details.
Are Christmas bonuses considered income to staff and ministers?
No, they don't have to be, providing…
A minister/staff usually receives compensation from the employing church or church agency for personal services but may also receive bonuses or "special gifts." Under Treas. Reg. § 1.61-2(a)(1), all are includible in gross income. Fees for weddings, funerals, etc., given directly to the church rather than to the minister are not considered compensation to the minister. You need to look at the facts and circumstances of each transfer. Some transfers are obvious gifts while others might actually be compensation for services. The most significant fact is the intention of the taxpayer (donor). A gift in the statutory sense are proceeds from a "detached and disinterested generosity," "out of affection, respect, admiration, charity or like impulses." And in this regard, the most critical consideration, is the taxpayer's (donor's) "intention." "What controls is the intention with which payment, however voluntary, has been made." Again, the budget line-item allows the donor to specify the intention. In most court cases we find that when bonuses are given they are tied directly to compensation (i.e. based upon a % of salary or years of service) and therefore considered compensation, whereas "special gifts" are based upon what was actually collected from donors for that specific purpose and are considered more charitable in nature. See IRS Minister Audit Technique Guide for more details.
Should you have need of additional information or clarification, feel free to contact me at ssimon@simoncocpa.com or (502) 657-6421.
Sheri Hume Simon, CPA MST
IRS Publication 526, Charitable Contributions (August 05, 2015)
Contributions You Cannot Deduct
There are some contributions you cannot deduct and others you can deduct only in part.
You cannot deduct as a charitable contribution:
A contribution to a specific individual,
A contribution to a non qualified organization,
The part of a contribution from which you receive or expect to receive a benefit,
The value of your time or services,
Your personal expenses,
A qualified charitable distribution from an individual retirement arrangement (IRA),
Appraisal fees,
Certain contributions to donor advised funds, or
Certain contributions of partial interests in property.
Detailed discussions of these items follow.
Contributions to Individuals
You cannot deduct contributions to specific individuals, including the following.
Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members.
Contributions to individuals who are needy or worthy. You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person.
Example. You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. However, you cannot deduct contributions earmarked for relief of a particular individual or family.
Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses.
Expenses you paid for another person who provided services to a qualified organization.
Example. Your son does missionary work. You pay his expenses. You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services.
Payments to a hospital that are for a specific patient's care or for services for a specific patient. You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization.
IRS Publication – Minister Audit Technique Guide ( October 2, 2015)
Income To Be Reported
A minister usually receives compensation from the employing church or church agency for personal services but may also receive bonuses or "special gifts." In addition, the minister may receive fees paid directly from parishioners for performing weddings, funerals, baptisms, masses and other contributions received for services. Under Treas. Reg. § 1.61-2(a)(1), all are includible in gross income, along with expense allowances for travel, transportation, or other business expenses received under a nonaccountable plan. If the church or church agency pays amounts in addition to salary to cover the minister's self-employment tax or income tax, these are also includible in gross income. Rev. Rul. 68-507, 1968-2 C.B. 485.
Fees for weddings, funerals, etc., given directly to the church rather than to the minister are not considered compensation to the minister. Contributions made to or for the support of individual missionaries to further the objectives of their missions are includible in gross income. Rev. Rul. 68-67, 1968-1 C.B. 38.
A minister's compensation package often includes a designated parsonage allowance, that is, the use of church owned housing, a housing allowance, or a rental allowance. This is treated differently for income tax and self-employment tax purposes, and is discussed in detail below in the section on Parsonage allowance.
Gift or Compensation for Services
You need to look at the facts and circumstances of each transfer. Some transfers are obvious gifts while others might actually be compensation for services.
IRC § 61(a) provides that gross income includes all income from whatever source derived unless specifically excluded by the Code. Compensation for services in whatever form received is definitely included in income. IRC § 102(a) excluded from gross income the value of property acquired by gift. Whether an item is a gift is a factual question and the taxpayer bears the burden of proof. The most significant fact is the intention of the taxpayer. The Supreme Court provided guidance in this area in two key cases which were summarized in Charles E Banks and Rose M Banks v. Commissioner, T.C. Memo. 1991-641 as follows:
"In Commissioner v. Duberstein, 363 U.S. 278, 4 L. Ed. 2d 1218, 80 S. Ct. 1190 (1960); at 285-286, the Supreme Court stated the governing principles in this area: the mere absence of a legal or moral obligation to make such a payment does not establish that it is a gift. And, importantly, if the payment proceeds primarily from "the constraining force of any moral or legal duty," or from "the incentive of anticipated benefit" of an economic nature, it is not a gift. And, conversely, "where the payment is in return for services rendered, it is irrelevant that the donor derives no economic benefit from it." A gift in the statutory sense, on the other hand, proceeds from a "detached and disinterested generosity," "out of affection, respect, admiration, charity or like impulses." And in this regard, the most critical consideration, is the transferor's "intention." "What controls is the intention with which payment, however voluntary, has been made."
The intention of the transferor is a question of fact to be determined by "the application of the fact-finding tribunal's experience with the mainsprings of human conduct to the totality of the facts of each case." Commissioner v. Duberstein, supra at 289. We must make an objective inquiry into the circumstances surrounding the transfer rather than relying on the transferor's subjective characterization of the transfer. Commissioner v. Duberstein, supra at 286; Bogardus v. Commissioner, 302 U.S. 34, 43 (1937).
In the Charles E Banks and Rose M Banks v. Commissioner, T.C. Memo. 1991-641, case a structured and organized transfer of cash from members of the church took place on four special days of each year. Prior to making the transfers, members of the Church met amongst themselves to discuss the transfers. The amounts of the transfers were significant. Several members testified in Court. Their testimony indicated "the primary reason for the transfers at issue was not detached and disinterested generosity, but rather, the church members' desire to reward petitioner for her services as a pastor and their desire that she remain in that capacity." The Court ruled the transfers were compensation for services hence included in gross income.
In Lloyd L. Goodwin v. U.S., 870 F. Supp 265, 269 (S.D. Iowa 1994), aff'd 67 F. 3d 149 (8th Cir. 1995), a similar situation existed. Cash was collected from the congregation as a whole on established special occasion days. The collection was done by the congregation leaders in a structured manner. The fact was revealed that the congregation knew that it probably could not retain the pastor's service at his relatively low salary without the additional payments. The Court ruled the funds as compensation for services, not gifts.
There are numerous court cases that ruled the organized authorization of funds to be paid to a retired minister at or near the time of retirement were gifts and not compensation for past services. Rev. Rul. 55-422, 1955-1 C.B. 14, discusses the fact pattern of those cases which would render the payments as gifts and not compensation.
The Tax Court had ruled in Potito v. Commissioner, T.C. Memo 1975-187, aff'd 534 F2d 49 (5th Cir. 1976), that the value of a boat, motor and boat trailer was included in gross income as payment for services. The taxpayer, a minister, had not produced any evidence regarding the intention of the donors that the transfer of the property was out of "detached and disinterested generosity".


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POLICE STATION FUNDING SOUGHT
By HILDA MUNOZ; Courant Staff Writer
NEW BRITAIN -- — Members of the police facility committee would like to build a new police station downtown; all they need is money.
Finding state and federal funds for the roughly $30 million project was at the crux of the committee's Wednesday meeting, to which the panel had invited local, state and federal dignitaries.
Paul O' Sullivan, director of grants and special projects for U.S. Rep. Nancy Johnson's office and Mayor Timothy Stewart were the only ones to attend.
Committee chairwoman Barbara Yezierski said the group had hoped homeland security money would be available to help build a new police headquarters.
O'Sullivan said the potential for securing money from the federal government is slim. He said homeland security funds usually aren't earmarked for specific projects, but rather are disbursed to state agencies.
At this point, the project is in preliminary stages. The committee's next goal is to present plans, costs and possible sources of money to the city council, said Judith Olson, police board chairwoman.
The existing police headquarters opened in 1967 as both a courthouse and police station. But even with the courthouse gone -- it moved in 1998 to a new building -- the department seems to have outgrown the place, officials said Wednesday.
The department needs more interview rooms. Also, the fitness center -- treadmills, weights and other exercise equipment -- doesn't fit well inside the old courthouse, the officials said. The firing range can't be used on a regular basis because of bad ventilation, said Philip Caseria, police union president.
And there are plumbing problems.
"Most of the drinking fountains here don't work, and don't drink the water if they do," said Alderwoman Suzanne Bielinski, on a tour of the building Wednesday.
Since it was formed last fall, the facility committee surveyed seven sites before settling on the downtown parcel.
The biggest problem -- and the one of the main reasons the committee recommends building a new facility rather than improving the old one -- is the presence of asbestos in various parts of the building, Olson said.
Asbestos is an effective insulator, once widely used in buildings and machinery. However, asbestos fibers have been found to cause a variety of lung problems, including cancer, which has led to government-ordered efforts to remove it or seal asbestos so that it cannot release airborne fibers.
"This impacts any modernization, even to lay out new computer lines would mean disturbing the asbestos and that cannot be done," she said.


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Q: Rails 4: check if a local variable exists and is true in a partial In a partial, I want to add a class only if the is_embedded local variable was passed in and is true. How can I check this?
Currently I check if is_embedded is true like this:
_some_partial.html.erb
<section
  id="view-dashboard"
  class="<%= "embedded" if is_embedded %>"
>

However this gives an error if is_embedded is not passed in: undefined local variable or method 'is_embedded'.
Do I always need to pass it in? Or is there a way I can check if it both exists and is true without having errors if it doesn't exist.

A: You can check this -
if defined?(is_embedded) && is_embedded

this will check if is_embedded defined and it is true

A: You can check the local_assigns hash, which includes the passed locals.
<section
  id="view-dashboard"
  class="<%= 'embedded' if local_assigns[:is_embedded] %>"
>

A: when rending the partial do this
<%= render partial: "some_partial", locals:  {is_embedded: true} %>
#_some_partial.html.erb
<%
 #locals
 is_embedded ||= false
%>
<section
id="view-dashboard"
class="<%= "embedded" if is_embedded %>">hhd

A: If it is an instance variable,
class="<%= "embedded" if @is_embedded %>"

A: You could set the default to false inside the partial if it's not defined:
<% is_embedded ||= false -%>
<section
  id="view-dashboard"
  class="<%= "embedded" if is_embedded %>"
>

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text:
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Victims of American Hedonism Counted in Millions of Unborn
Fr Richard Heilman	June 16, 2017
This opinion piece by Jeffrey Kuhner was first published in the Washington Times in 2011. His closing remarks were used in the first book I wrote entitled, "Church Militant Field Manual." But, I have repeated those lines in several articles I have written since then.
I believe this article by Jeffrey Kuhner is the most important article in our times.
(Highlights are mine)
KUHNER: The fetal solution
By Jeffrey T. Kuhner – The Washington Times – Thursday, January 20, 2011
ANALYSIS/OPINION:
America has death camps. This is the heinous reality liberal elites have been trying to conceal. A Philadelphia abortion doctor, Kermit Gosnell, was arrested Wednesday along with his wife and eight other suspects. The 69-year-old abortionist is charged with causing the death of a woman during a botched abortion and also killing seven babies. Prosecutors say the infants were born alive following illegal late-term abortions and then were murdered by having their spinal cords ripped apart with scissors.
Dr. Gosnell's abortion clinic is a house of horrors – akin to those in Nazi Germany or Soviet Russia. Police authorities say that following a raid on his office, they found numerous bags and bottles containing aborted fetuses. They also allege that they found jars on a shelf containing the severed feet of babies.
Philadelphia's CBS News reports that "Gosnell is suspected of killing hundreds of living babies over the course of his 30-year practice." If true, Dr. Gosnell is not only a baby killer but a mass murderer – the Josef Mengele of our time.
Yet this is not an isolated incident. In fact, it is only the tip of the abortion iceberg. The media is deliberately downplaying the story for one simple reason: There are hundreds of similar abortion clinics across the country. Exposing what takes place in facilities run by the likes of Dr. Gosnell would shock voters into taking decisive action to make abortion illegal. This is why the killing of innocent unborn children is done largely away from public view. It is a creeping, hidden genocide that can continue only if the fiction of abortion being a "medical procedure" is maintained.
It isn't. Abortion is the deliberate, systematic slaughter of babies in the womb. It is state-sanctioned infanticide. It encodes in law the pernicious principle that there is an entire category of people – the unborn – who are less than fully human. Their lives are subject to the whims of their masters. Most societies in history have been based on the oppression of an entire class; the strong dominate the weak. The law of the jungle trumps moral decency.
For example, the Nazis asserted that entire categories of people – Jews, Slavs, Gypsies, the mentally and physically handicapped – were not entitled to basic rights. Slavery enforced this as well: Blacks were simply chattel. They were not viewed as distinct human beings, born in the eyes of God with a sacred dignity and unique individuality. Abortion ought to be viewed as the slavery of our age – the great social cause on behalf of an oppressed and brutalized minority.
Since Roe v. Wade legalized abortion, nearly 50 million unborn American children have been slain. This is more than the number of victims butchered by Nazi leader Adolf Hitler or Soviet dictator Josef Stalin.
The great myth of liberalism is that it represents progress. The opposite is true: It champions the degradation of the individual, forging what the late Pope John Paul II called the "culture of death." Abortion, birth control and euthanasia – they are the holy trinity of the secular post-Christian left.
For much of the 20th century, socialists have sought to erect a utopian society. Karl Marx thought the proletariat would serve as the engine of revolutionary change. World War I, however, exposed the profound illusion at the core of the old Marxism. Nationalism, not class warfare, proved to be the dominant force in history. German and French workers sided with their fellow bourgeois countrymen rather than rise up in solidarity and overthrow their capitalist masters. Hence, the modern left realized that in order to overthrow capitalism, the very culture that sustains it – Christianity – must be destroyed. Economic struggle was to be replaced with cultural struggle.
Liberalism has long been at war with traditional America. During the 1960s, it launched a sweeping sexual revolution. It has created a new morality; the counterculture has become the dominant culture. Its central principles are individual gratification and personal liberation. God, country, family – these are the values of a prior age, a Christian civilization that is no more. Prominent new-left theorists, such as Herbert Marcuse, championed Sigmund Freud's "pleasure principle." Marcuse argued – and campus radicals eagerly embraced – the notion that sex was the key to individual fulfillment. Marriage and the traditional family were to be subverted through sexual perversity and promiscuity. It was Marcuse who coined the phrase "Make love, not war."
Where Marx failed, Marcuse has triumphed. The Soviet empire is dead – swept into the dustbin of history. Post-1960s liberal America, however, is on the march. For the past 50 years, every major institution has been captured by the radical secular left. The media, Hollywood, TV, universities, public schools, theater, the arts, literature – they relentlessly promote the false gods of sexual hedonism and radical individualism.
Conservatives have ceded the culture to the enemy. Tens of millions of unborn babies have been slaughtered; illegitimacy rates have soared; divorce has skyrocketed; pornography is rampant; drug use has exploded; sexually transmitted diseases such as AIDS have killed millions; birth control is a way of life; sex outside of wedlock has become the norm; countless children have been permanently damaged – their innocence lost forever – because of the proliferation of broken homes; and sodomy and homosexuality are celebrated openly. America has become the new Babylon.
Abortion clinics constitute the "gulag archipelago" of liberalism – a vast internal network where innocent lives are sacrificed in the service of a fanatical worldview. They are the forgotten victims of the cultural Marxism imposed by the 1960s intelligentsia. The liberal regime depends upon countless Dr. Gosnells to function. His crimes are liberalism's crimes.
Conscientious Americans must work tirelessly to end this abortion abomination.
Jeffrey T. Kuhner is a columnist at The Washington Times and president of the Edmund Burke Institute.
Category Latest Posts, Mind
Fr Richard Heilman
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