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Financial Reporting Alerts
21-3, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits (December 3, 2021)
Financial Reporting Alert 21-3
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Financial Reporting Considerations Related to Pension and Other Postretirement Benefits
This publication highlights some of the important accounting considerations related to the calculations and disclosures entities provide under U.S. GAAP1 in connection with their defined benefit pension and other postretirement benefit plans. Many of these considerations have been included in prior Financial Reporting Alert newsletters and are summarized below. In the current year, relevant issues and disclosure items include (1) the ongoing effects of COVID-19 and (2) private entities' adoption of ASU 2018-14,2 which addresses changes to disclosure requirements related to defined benefit plans.
The COVID-19 pandemic continues to affect major economic and financial markets, and entities are facing challenges associated with the economic disruptions of adjusting to what appears to be an uncertain "new normal." Because of the potential long-term economic effects associated with the COVID-19 pandemic, entities should consider (1) the impact of their own actions on defined benefit plans (e.g., plan amendments) and (2) the potential impact of COVID-19 on certain significant actuarial assumptions that affect the measurement of defined benefit obligations.
Further, entities may hold significant amounts of assets that do not have an active market, such as investments in hedge funds, structured products, and real estate assets that may have become more illiquid, making their valuation more complex. Appropriately determining the fair value of such assets is important in the determination of the funded status of a defined plan.
ASC 715-20-50-13 requires extensive disclosures about (1) the funded status of defined benefit plans and (2) the key considerations of events during the annual period that affect plan assets (particularly when Level 3 investments are held by the plans).
The CARES Act further provided entities with the ability to delay making contributions to their defined benefit plans. Therefore, entities that had material required contributions and availed themselves of the 2020 deferral in contributions should disclose that fact to comply with ASC 715-20 requirements to disclose the nature and effect of the significant changes during the period that affect comparability.
The long-term effects of COVID-19 are still largely unknown and can vary depending on a reporting entity's particular facts and circumstances, thereby introducing additional uncertainty to estimates related to pension and other postretirement benefits. However, the requirement in ASC 715 that entities use the "best estimate" for each assumption as of the current measurement date remains unchanged. Therefore, entities should consider whether COVID-19 may have an impact on actuarial assumptions and document what factors they considered (including any recommendation by their actuaries) in selecting this year's assumptions for their pension and other postretirement benefits, as applicable.
Many entities use census data prepared before their fiscal year-end and project forward any changes for purposes of measuring their benefit obligation, as allowable under ASC 715. Entities that elect to do so should use judgment in determining whether any experience adjustments related to COVID-19 are necessary when rolling forward their benefit obligation and should document the judgments they made, as applicable.
Effective Dates for ASU 2018-14
ASU 2018-14 amends ASC 715 to add, remove, and clarify disclosure requirements related to defined benefit pension and other postretirement plans. The ASU's amendments are effective for public business entities for fiscal years ending after December 15, 2020. For all other entities, the ASU is effective for fiscal years ending after December 15, 2021. Especially for the benefit of calendar-year-end nonpublic entities that will be adopting the ASU shortly, the ASU's provisions are further discussed in the Presentation and Disclosure section.
Discount Rate
Over the past few years, we have provided insights into approaches used to support discount rates for defined benefit plans (e.g., hypothetical bond portfolio, yield curve, index-based discount rate), considerations related to the application of discount rates when an entity measures its benefit obligation, and considerations related to the use of a more granular approach to measure components of benefit cost. Entities should discuss with their employee benefits specialists whether certain refinements to hypothetical bond portfolio and yield curve construction methods occurred in the current period. Considerations related to an entity's discount rate selection method, its use of a hypothetical bond portfolio, its use of a yield curve, and its measurement of components of benefit cost are addressed below.
Discount Rate Selection Method
ASC 715-30-35-43 requires the discount rate to reflect rates at which the defined benefit obligation could be effectively settled. In the estimation of those rates, it would be appropriate for an entity to use information about rates implicit in current prices of annuity contracts that could be used to settle the obligation. Alternatively, employers may look to rates of return on high-quality fixed-income investments that are currently available and expected to be available during the benefits' period to maturity.
One acceptable method of deriving the discount rate would be to use a model that reflects rates of zero-coupon, high-quality corporate bonds with maturity dates and amounts that match the timing and amount of the expected future benefit payments. Since there are a limited number of zero-coupon corporate bonds in the market, models are constructed with coupon-paying bonds whose yields are adjusted to approximate results that would have been obtained through the use of the zero-coupon bonds. Constructing a hypothetical portfolio of high-quality instruments with maturities that mirror the benefit obligation (also referred to as bond matching) is one method that can be used to achieve this objective.
Other methods that can be expected to produce results that are not materially different would also be acceptable — for example, use of a yield curve constructed by a third party such as an actuarial firm. The use of indexes may be acceptable as well.
In determining the appropriate discount rate, entities should consider the following SEC staff guidance (codified in ASC 715-20-S99-1):
At each measurement date, the SEC staff expects registrants to use discount rates to measure obligations for pension benefits and postretirement benefits other than pensions that reflect the then current level of interest rates. The staff suggests that fixed-income debt securities that receive one of the two highest ratings given by a recognized ratings agency be considered high quality (for example, a fixed-income security that receives a rating of Aa or higher from Moody's Investors Service, Inc.).
Entity's Use of a Hypothetical Bond Portfolio
To support its discount rate, an entity may elect to use a hypothetical bond portfolio developed with the assistance of an actuarial firm or other third party. Many hypothetical bond portfolios developed by actuarial firms or other third parties are supported by a white paper or other documentation that discusses how the hypothetical bond portfolios are constructed. It is advisable for management to understand how the hypothetical bond portfolio it has used to develop its discount rate was constructed, including the universe of bonds used in the analysis. In particular, management should consider evaluating how bonds included in the bond universe are assessed for reliability and quality of pricing and the criteria used to evaluate and eliminate outliers.
We have been advised by some third parties, particularly those involved in developing hypothetical bond portfolios in the U.S. markets, of refinements to the bond-matching method resulting from advances in technology and modeling techniques. Such refinements may require management to exercise additional judgment when evaluating the reliability and quality of pricing of bonds selected from the revised bond universe for inclusion in the hypothetical bond portfolio. If applicable, management should consider the reasonableness of adjustments or changes to the bond universe that is used to develop the hypothetical bond portfolio and evaluate whether the changes made are appropriate for the plan.
Refinements in discount rate models occur from time to time and may be driven by (1) the availability of new technology or modeling techniques or (2) changes in available market information. Entities and their auditors, with the assistance of employee benefits specialists, should understand the nature of, the reason for, and the appropriateness of the change(s). Entities should also consider the requirement to use the best estimate when determining their discount rate selection method. ASC 715-30-55-26 through 55-28 state that an entity may change its method of selecting discount rates provided that the method results in "the best estimate of the effective settlement rates" as of the current measurement date. Changes in the method used to determine that best estimate should be made when facts or circumstances change. If the facts or circumstances do not change from year to year, it would generally be inappropriate for an entity to change the basis of selection. Changes to an entity's choice of discount rate selection method, as well as refinements to a given discount rate selection method, are viewed as changes in estimate, and the effect would be included in actuarial gains and losses and accounted for in accordance with ASC 715-30-35-18 through 35-21.
It is important for entities that make refinements to the discount rate selection method to consider the impact of the change in estimate on disclosures. Specifically, entities should consider the disclosure requirements in ASC 250-10-50-4, under which an entity must disclose the material effect of changes in accounting estimates on income statement and earnings-per-share measures, and ASC 715-20-50-1(k) and (r), under which an entity must disclose (1) the discount rate used to determine the benefit obligation and net periodic benefit cost as well as (2) an explanation for any significant change in the benefit plan obligation not otherwise apparent in the other required disclosures of ASC 715.
Entity's Use of a Yield Curve
To support its discount rate, an entity may elect to use a yield curve constructed by an actuarial firm or other third party. Many such yield curves are supported by a white paper or other documentation that discusses how the yield curves are constructed.
Management should understand how the yield curve it has used to develop its discount rate was constructed as well as the universe of bonds included in the analysis. If applicable, management should also consider evaluating and reaching conclusions about the reasonableness of the approach the third party applied to adjust the bond universe used to develop the yield curve.
We have been advised by some third parties, particularly those constructing yield curves for non-U.S. markets (e.g., the eurozone and Canada), that because of a lack of sufficient high-quality instruments with longer maturities, they have employed a method in which they adjust yields of bonds that are not rated AA by an estimated credit spread to derive a yield representative of an AA-quality bond. This bond, as adjusted, is included in the bond universe when the third party constructs its yield curve. Management should understand the adjustments made to such bond yields in the construction of those yield curves and why those adjustments are appropriate.
In recent years, we have held discussions with actuarial firms regarding the incorporation of longer-duration bonds (bonds with stated maturities in the range of up to 80–100 years) in the development of the yield curve. There is significant judgment involved in the development of yield curves, particularly when longer-duration bonds are used, since there often are no observable market rates across the full spectrum of maturities. Management should understand and consider evaluating the reasonableness of how the additional bonds included in the bond universe are evaluated for reliability of pricing by considering parameters such as screening for potential outliers. In a manner similar to the discussion of hypothetical bond portfolios above, management should consider the reasonableness of any revisions to the yield curve construction method in such circumstances and decide whether the changes made are appropriate for the plan.
Measurement of Benefit Cost Components
Since 2015, a frequently discussed topic has been the alternatives for applying discount rates to measure the components of net periodic benefit cost for a defined benefit retirement plan obligation under ASC 715. That year, the SEC staff did not object to the use of a spot rate approach for measuring the service cost and interest cost components of net periodic benefit cost by entities that develop their discount rate assumption by using a yield curve approach (referred to as the granular approach). However, in 2016, the staff stated that it objected to the use of a similar granular approach for SEC registrants that use a bond-matching approach to support the discount rate.
Entities that use a bond-matching approach to the selection of discount rates and are considering changing to a yield curve approach should consider the views expressed at the 2015 AICPA Conference on Current SEC and PCAOB Developments. At the conference, the SEC staff made some observations about an entity's change from a bond-matching approach to a yield curve approach and simultaneously adopting the spot rate approach to measure interest cost. While the staff does not have a formal view on such changes, we understand that it would consider their acceptability on the basis of an individual registrant's specific facts and circumstances. The staff provided the following considerations for registrants contemplating a change from a bond-matching approach to a yield curve approach:
Although the use of discount rates to measure the present value of the benefit obligation and the determination of interest cost are integrated concepts under ASC 715, the measurement of the benefit obligation is the starting point for application of the pension accounting model.
An entity should evaluate its current approach to selecting discount rates for measuring the benefit obligation and should change its method only if (1) its facts and circumstances have changed and (2) another approach would result in better measurement information. The decision to select or change an approach to selecting discount rates should be consistent with the objective described in ASC 715 of making a best estimate of the rate at which the benefit obligation could be effectively settled.
The rationale for a change in the approach to selecting discount rates should not be based on materiality.
An entity should consider its prior rationale for choosing or changing to a bond-matching approach and why that was deemed a best estimate.
A change in the approach to selecting discount rates for measuring interest cost (i.e., from the single weighted-average approach to the spot rate approach) would not be considered a sufficient change in facts and circumstances on its own to justify a switch in approach to selecting discount rates for measuring the benefit obligation.
In light of the above considerations and in the absence of other entity-specific changes in facts and circumstances, we believe that it could be challenging to justify or support a change from the bond-matching approach to the yield curve approach. We also believe that the above considerations would apply to a nonpublic entity. Historically, entities have generally made the switch only from a yield curve approach to a bond-matching approach, which suggests that of the two methods, the bond-matching approach results in a better estimate. This historical practice, along with the SEC staff's informal views that the acceptability of the spot rate approach would not by itself be a change in facts and circumstances that justifies a change in approach to selecting discount rates, reduces the likelihood that switching from a bond-matching approach to a yield curve approach would be considered a better estimate in accordance with the best-estimate objective of ASC 715. However, if an SEC registrant believes that its facts and circumstances would support a switch from the bond-matching approach to the yield curve approach, it should consider submitting a preclearance request to the SEC staff to confirm that the staff will not object.
Mortality Assumption
Many entities rely on their actuarial firms for advice or recommendations related to demographic assumptions, such as the mortality assumption. Frequently, actuaries recommend published tables that reflect broad-based studies of mortality. Under ASC 715-30 and ASC 715-60, each assumption should represent the "best estimate" for that assumption as of the current measurement date. Entities should consider whether the mortality tables used and adjustments made (e.g., for longevity improvements) are appropriate for the employee base covered under the plan.
In 2014, the Retirement Plans Experience Committee of the Society of Actuaries (SOA)4 released a new set of mortality base tables (RP-2014) and a new companion mortality improvement scale (Scale MP-2014). Every year since 2014, the SOA has released an updated mortality improvement scale — most recently, Scale MP-2021, which reflects historical U.S. population mortality experience through 2019. Therefore, MP-2021 does not reflect any historical or potential future effects of COVID-19. It should be noted that while Scale MP-2021 does not reflect any adjustments for the effects of COVID-19 on mortality patterns, the SOA's October 2021 report Mortality Improvement Scale MP-2021 does discuss potential adjustments related to COVID-19 that may be considered. There is still significant uncertainty related to the long-term impacts of COVID-19 based on the potential for future variants, long-term side effects, and incomplete inoculation rates. Accordingly, assessing the impacts of COVID-19 on a particular pension population is best done on the basis of an entity's specific facts and circumstances.
In addition, in 2019, the SOA released a new set of mortality base tables (Pri-2012) that include more current data than the RP-2014 tables. Generally, we would expect an entity to use the Pri-2012 mortality tables because they are based on experience more current than that reflected in the RP-2014 tables. However, the selection of mortality base tables and improvement scales requires judgment and should take into account an entity's specific facts and circumstances. It is advisable for entities, with the help of their actuaries, to (1) continue monitoring the availability of updates to mortality tables, longevity improvement scales, and related experience studies and (2) consider reflecting these updates in the current-year mortality assumption, including whether the COVID-19 pandemic may affect the potential mortality trends. Entities should consider documenting the factors used (including any recommendation by their actuaries) in selecting this year's mortality assumption for their defined benefit plan, including how they evaluated the new base tables and mortality improvement scales.
Expected Long-Term Rate of Return
The expected long-term rate of return on plan assets5 is a component of an entity's net periodic benefit cost and should represent the average rate of earnings expected over the long term on the funds invested to provide future benefits (existing plan assets and contributions expected during the current year). The long-term rate of return is set as of the beginning of an entity's fiscal year (e.g., January 1, 2021, for a calendar-year-end entity). If the target allocation of plan assets to different investment categories has changed from the prior year or is expected to change during the coming year, an entity should consider discussing with its actuaries and independent auditors whether an adjustment to its assumption about the long-term rate of return is warranted.
In August 2021, changes to ASOP 276 became effective. Management generally engages an actuarial specialist to assist in measuring pension obligations for financial reporting purposes. The assumptions used to measure the pension obligation are the responsibility of management. Before the changes in ASOP 27, actuarial specialists often would specifically disclaim any assessment regarding the expected long-term rate of return assumption when management selected the assumption and the actuary was not directly involved in the analysis supporting the selection. Under the new revisions to ASOP 27, an actuary is required to assess the reasonableness of each economic assumption that was not selected by the actuary.7 Accordingly, actuaries are now expected to assess the reasonableness of the long-term rate of return assumption, and actuarial reports in most cases may no longer disclaim an assessment of that assumption. An actuary's assessment of reasonableness of the long-term rate of return assumption does not change management's responsibility for the assumption or eliminate the requirement that the independent auditor assess and mitigate any applicable risk of material misstatement associated with the assumption.
Other Postretirement Benefit Plans — Health Care Cost Trend Rate and Discount Rate
ASC 715-60-20 defines "health care cost trend rate" as an "assumption about the annual rates of change in the cost of health care benefits currently provided by the postretirement benefit plan. . . . The health care cost trend rates implicitly consider estimates of health care inflation, changes in health care utilization or delivery patterns, technological advances, and changes in the health status of the plan participants." The health care cost trend rate is used to project the change in the cost of health care over the period for which the plan provides benefits to its participants. Many plans use trend rate assumptions that include (1) a rate for the year after the measurement date that reflects the recent trend of health care cost increases, (2) gradually decreasing trend rates for each of the next several years, and (3) an ultimate trend rate that is used for all remaining years. Entities should consider whether the COVID-19 pandemic may change the health care cost trend rate — specifically, by assessing whether changes in claims between periods correlate with changes in caseloads and corresponding restrictions, thereby altering the timing of employees' health care treatments.
Historically, the ultimate health care cost trend rate had been less than the discount rate. With the recent years of discount rates near record lows, the discount rate for some plans is below the ultimate health care cost trend rate. Some parties have raised concerns regarding this phenomenon since expectations of long-term inflation rates are assumed to be implicit in both the health care cost trend rate and the discount rate. In such situations, entities should consider all the facts and circumstances of their plan(s) to determine whether the assumptions used (e.g., ultimate health care cost trend rate of 5 percent and a discount rate below that) are reasonable. Entities should also remember that (1) the discount rate reflects spot rates observable in the market as of the plan's measurement date, since it represents the rates at which the defined benefit obligation could be effectively settled on that date (given the rates implicit in current prices of annuity contracts or the rates of return on high-quality fixed-income investments that are currently available and expected to be available during the benefits' period to maturity), and (2) the health care cost trend rate is used to project the change in health care costs over the long term (which, as discussed above, includes the effects of changes other than inflation).
Other Considerations Related to Assumptions
In measuring each plan's defined benefit obligation and recording the net periodic benefit cost, financial statement preparers should understand and consider evaluating and reaching conclusions about the reasonableness of the underlying assumptions, particularly those that could be affected by continuing financial market volatility. ASC 715-30-35-42 states that "each significant assumption used shall reflect the best estimate solely with respect to that individual assumption."
Entities should consider comprehensively assessing the relevancy and reasonableness of each significant assumption on an ongoing basis (e.g., by considering the impact of significant developments that have occurred in the entity's business as well as employees' long-term behavioral changes). Management should establish processes and internal controls to ensure that the entity appropriately selects each of the assumptions used in accounting for its defined benefit plans. The internal controls should be designed to ensure that the amounts reported in the financial statements properly reflect the underlying assumptions (e.g., discount rate, estimated long-term rate of return, mortality, turnover, health care costs) and that the documentation maintained in the entity's accounting records sufficiently demonstrates management's understanding of and reasons for using certain assumptions and methods (e.g., the method for determining the discount rate). Management should also consider documenting the significant assumptions used and the reasons why certain assumptions may have changed from the prior reporting period.
A leading practice is for management to prepare a memo supporting the following:
The basis for each significant assumption used.
How management determined which assumptions were significant from a range of potential assumptions, when applicable.
The consistency of significant assumptions with relevant industry, regulatory, and other external factors, including (1) economic conditions; (2) the entity's objectives, strategies, and related business risks; (3) existing market information; (4) historical or recent experience; and (5) other significant assumptions used by the entity in other estimates.
For issuers that identify pension and other postretirement benefit obligations as critical accounting estimates, how management analyzed the sensitivity of its significant assumptions to change.
U.K. Pension Benefits — High Court of Justice Rulings on Equalization
On October 26, 2018, the High Court of Justice in the United Kingdom (the "High Court") issued a ruling (the "initial High Court ruling") requiring Lloyds Bank plc to equalize benefits payable to men and women under its U.K. defined benefit pension plans by amending those plans to increase the pension benefits payable to participants that accrued such benefits during the period from 1990 to 1997. The inequalities arose from statutory differences in the retirement ages and rates of accrual of benefits for men and women related to Guaranteed Minimum Pension (GMP) benefits that are included in most U.K. defined benefit pension plans. In the initial High Court ruling and in a supplementary ruling issued on December 6, 2018, the High Court also provided details on acceptable alternative methods of amending plans to equalize the pension benefits. In a separate ruling issued on November 20, 2020, the High Court also mandated that pension schemes will need to revisit previous payments to employees who transferred out of a pension scheme to assess whether those employees are owed additional value under the equalization rules.
All entities in the United Kingdom that offered GMP benefits during this period will need to consider the applicability of these High Court rulings to their U.K. defined benefit pension plans. On January 23, 2019, the U.K. government published guidance on GMP conversion and equalization that is applicable to all entities. Although the potential impact of the rulings on any individual pension scheme will vary, current preliminary estimates of the potential increase in the projected benefit obligation of a pension plan are from 0 percent to 3 percent.
Accounting Implications
Initial Recognition and Remeasurement Considerations
Under U.S. GAAP, defined benefit pension plan changes (including changes attributable to legislation or court rulings) that result in a retroactive increase or decrease in benefit levels for plan participants are viewed as prior service cost under ASC 715. Since the initial High Court ruling requires retroactive changes in the level of benefits accrued during the period from 1990 to 1997 to equalize the level of pension benefits accrued for men and women participants, the equalization adjustment should be treated as a prior service cost.
Generally, plan amendments required by legislation or court rulings are accounted for upon enactment of the legislation or finalization of the court rulings. As noted above, the initial High Court ruling was issued on October 26, 2018, and the additional High Court ruling regarding those who had transferred out of a pension scheme was issued on November 20, 2020. An entity will need to determine with its legal advisers whether the rulings are applicable and require plan amendments to address benefit equalization and, if so, whether the entity intends to comply with the rulings and make the necessary plan amendments.
The resulting increase in the projected benefit obligation when the effect of the High Court rulings is included in the measurement of the projected benefit obligation should be treated as prior service cost.
Subsequent Recognition
ASC 715-30-35-11 provides that after the prior service cost is initially recognized, it "shall be amortized as a component of net periodic pension cost" (emphasis added). An entity should review the considerations in ASC 715-30-35-10 through 35-17 to determine the method and period of the amortization of the prior service cost from other comprehensive income to recognize as a component of net periodic pension cost.
Changes in Estimates in Future Periods
Given the difficulty of obtaining the information needed to measure the effect of the High Court rulings, combined with the ongoing complexity and uncertainty associated with implementing the several acceptable alternative methods of equalizing pension benefits, reporting entities most likely have made estimates and assumptions as part of the measurement and initial recognition of the effect of the High Court rulings that will be treated as prior service cost. Over time, improved availability of information supporting the estimates and measurement assumptions as well as further clarity regarding application of the equalization methods may give rise to actuarial gains or losses in future remeasurements of the pension obligation. Subsequent gains and losses in measurements of the projected benefit obligation (after initial recognition of the prior service cost related to the High Court rulings) that are related to equalization and that arise from experience different from that assumed or from a change in an actuarial assumption should generally be recorded as gains and losses in accordance with ASC 715-30-35-18 through 35-27. However, the guidance therein "does not require recognition of gains and losses as components of net pension cost of the period in which they arise"8 (emphasis added).
Presentation and Disclosure
In August 2018, the FASB issued ASU 2018-14, which amends ASC 715 to add, remove, and clarify disclosure requirements related to defined benefit pension and other postretirement plans. The ASU's changes related to disclosures are part of the FASB's disclosure framework project, which the Board launched in 2014 to improve the effectiveness of disclosures in notes to financial statements.
ASU 2018-14 adds requirements for an entity to disclose the following:
The weighted-average interest crediting rates used in the entity's cash balance pension plans and other similar plans.
A narrative description of the reasons for significant gains and losses affecting the benefit obligation for the period.
An explanation of any other significant changes in the benefit obligation or plan assets that are not otherwise apparent in the other disclosures required by ASC 715.
Further, ASU 2018-14 removes guidance that currently requires the following disclosures:
The amounts in accumulated other comprehensive income expected to be recognized as part of net periodic benefit cost over the next year.
Information about plan assets to be returned to the entity, including amounts and expected timing.
Transactions resulting from the June 2001 amendments to the Japanese Welfare Pension Insurance Law.
Information about (1) benefits covered by related-party insurance and annuity contracts and (2) significant transactions between the plan and related parties. (Entities separately need to provide the related-party disclosures required under ASC 850.)
For nonpublic entities with Level 3 plan assets in the fair value hierarchy measured on a recurring basis, a reconciliation of the opening balances to the closing balances. (However, those entities would still need to disclose transfers of plan assets into and out of Level 3 and any purchases of Level 3 assets by the plan.)
For public entities, the effects of a one-percentage-point change on the assumed health care costs and the effect of this change in rates on service cost, interest cost, and the benefit obligation for postretirement health care benefits.
The ASU's amendments are effective for public business entities for fiscal years ending after December 15, 2020. For all other entities, the ASU is effective for fiscal years ending after December 15, 2021. Early adoption is permitted; however, all provisions of ASU 2018-14 should be adopted if early adoption is elected. A retrospective transition method is required.
Calendar-year-end public companies adopted the ASU last year. We have observed diversity in practice related to the format of, and detail provided in, the narrative description of the reasons for significant gains and losses and other significant changes. In terms of format, SEC registrants have (1) added footnotes to the rollforwards of pension obligations and assets, (2) added a separate discussion to narratively describe significant gains and losses, or (3) included discussions of the results. The detail provided has ranged from a short description attributing changes to updated discount rates to detailed discussions that attribute significant gains or losses to each relevant assumption (e.g., discount rate, mortality).
SEC Staff Views
The SEC staff has commented on disclosures related to how registrants account for pension and other postretirement benefit plans and how significant assumptions and investment strategies affect their financial statements. Further, registrants may be asked how they concluded that assumptions used for their pension and other postretirement benefit accounting are reasonable relative to (1) current market trends and (2) assumptions used by other registrants with similar characteristics.
Disclosures of Critical Accounting Policies and Estimates
The SEC staff has asked registrants how their disclosures in the critical accounting policies and estimates section of MD&A align with their accounting policy disclosures in the notes to the financial statements. The staff expects registrants to provide robust disclosures of their critical accounting policies and estimates in MD&A. Accordingly, a registrant's disclosures in MD&A of critical accounting policies and estimates should not merely duplicate documentation from the accounting policy disclosures in the financial statement footnotes.
In addition, the SEC staff has indicated that it may be appropriate for a registrant to disclose:
Whether a corridor is used to amortize the actuarial gains and losses and, if so, how the corridor is determined and the period for amortization of the actuarial gains and losses in excess of the corridor.
A sensitivity analysis estimating the effect of a change in assumption regarding the long-term rate of return. This estimate should be based on a reasonable range of likely outcomes.
How the registrant calculates historical returns to develop its expected rate of return assumption. If use of the arithmetic mean to calculate the historical returns produces results that are materially different from the results produced when the geometric mean is used to perform this calculation, it may be appropriate for the registrant to disclose both calculations.
The reasons why the expected return has changed or is expected to change in the future.
The effect of plan asset contributions during the period on profit or loss, when this effect is significant. The SEC staff has indicated that additional plan asset contributions reduce net pension costs even if actual asset returns are negative because the amount included in profit or loss is determined through the use of expected, as opposed to actual, returns. Consequently, such information can provide an understanding of unusual or nonrecurring items or other significant fluctuations so that investors can ascertain the likelihood that past performance is indicative of future performance.
When evaluating critical accounting estimates in accordance with PCAOB Auditing Standard 2501,9 auditors are required to obtain an understanding of how management analyzed the sensitivity of its significant assumptions to change on the basis of other reasonably likely outcomes that would have a material effect on the registrant's financial condition or operating performance. Therefore, registrants should expect that auditors may continue to expand their audit procedures to better understand how management analyzes the significant assumptions that may affect the measurement of the defined benefit obligation and certain plan assets.
Non-GAAP Measures
In recent years, the SEC renewed its focus on non-GAAP measures resulting from concerns about the increased use and prominence of such measures, the nature of the adjustments, and the increasingly large difference between the amounts reported for GAAP and non-GAAP measures. In response to increasing concerns about the use of non-GAAP measures, the SEC's Division of Corporation Finance updated its Compliance and Disclosure Interpretations in May 2016, October 2017, and again in April 2018 to provide additional guidance on what it expects from registrants when they use these measures. Some registrants present non-GAAP measures that adjust for items related to defined benefit pension plans. For example, a registrant may adjust to remove (1) all non-service-related pension expense, (2) all pension expense in excess of cash contributions, or (3) the amortization of actuarial gains and losses. Some registrants that immediately recognize all actuarial gains and losses in earnings present non-GAAP measures that remove the actuarial gain or loss attributable to the change in the fair value of plan assets from a performance measure and include an expected return. The SEC staff has observed that these pension-related adjustments can be confusing without the appropriate context about the nature of the adjustment. The staff suggested that registrants clearly label such adjustments and avoid the use of confusing or unclear terms in their disclosures.
For more information, see Section 4.16 of Deloitte's Roadmap Non-GAAP Financial Measures and Metrics.
The views presented in this publication are specific to U.S. GAAP. For entities that use another reporting framework, such as IFRS® Standards, preparers are encouraged to discuss the accounting implications with their advisers as appropriate.
FASB Accounting Standards Update (ASU) No. 2018-14, Disclosure Framework — Changes to the Disclosure Requirements for Defined Benefit Plans.
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte's "Titles of Topics and Subtopics in the FASB Accounting Standards Codification."
The SOA is a leading provider of actuarial research, and its mortality tables and mortality improvement scales are considered by many plan sponsors as a starting point for developing their mortality assumptions.
As defined in ASC 715-30, the "expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets."
Actuarial Standards Board Actuarial Standard of Practice (ASOP) No. 27, Selection of Economic Assumptions for Measuring Pension Obligations.
Other than prescribed assumptions or methods set by law, or assumptions disclosed in accordance with Section 4.2(b) of ASOP 27.
Quoted from ASC 715-30-35-19.
PCAOB Auditing Standard No. 2501, Auditing Accounting Estimates, Including Fair Value Measurements.
This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor.
Deloitte shall not be responsible for any loss sustained by any person who relies on this publication.
As used in this document, "Deloitte" means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of our legal structure. Certain services may not be available to attest clients under the rules and regulations of public accounting.


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Drinks Chevron Right
The Official Hillary Clinton DNC Speech Drinking Game
By Joey Skladany
© MCT via Getty Images
If you survived last week's Donald Trump drinking game without a hangover, we challenge you to this week's official Hillary Clinton Democratic Convention Speech Drinking Game. Because a) nothing pairs better with politics than booze and b) you're going to need something to drown out the angry Bernie Sanders supporters.
Related: AND THEN THERE WAS BLUE WINE
- A cocktail recipe that is easy to sip. To capture the spirit of blue, we recommend the Finding Nemo. It's a lot easier to find than Debbie Wasserman Schultz's reputation.
- Your favorite beer
- Shots of whatever liquor suits your fancy. We'd recommend keeping the alcohol consistent with what's in your mixed drink.
You do the watching and we'll provide the sipping cues (see: Rules). Please drink responsibly. Or at least more responsibly than Hillary's use of her personal email account.
If Hillary...
Wears a blue pantsuit: Everyone must go around in a circle and name something that is blue in the room. The person who either repeats an answer or stalls must take a shot to kick off the night.
Says the word "diversity": Everyone must take a shot of beer and liquor, chasing both with their mixed drink.
Nods after saying something that she knows will warrant an applause: Count the number of nods and take that many sips of your beer.
Lifts both hands into the air: Lift your own hands into the air. The last person to do so must take a shot of liquor.
Mentions the infamous emails, or lack thereof: Go around in a circle and reveal your first AOL or AIM screen name. The person with the most embarrasing (by majority vote—no superdelegates) must chug their mixed drink for five seconds.
Calls Donald Trump "dangerous": Take a sip of your mixed drink.
Discusses her relationship with Obama: Link arms with the person closest to you. The odd man out must chug their mixed drink for five seconds. If there is an even number of people, the last two people to link arms must chug their mixed drink for five seconds.
Addresses Bernie Sanders supporters and/or gets interrupted by them: Take a sip of your beer. If you're the last person in the room to finish your first beer, you must take a shot of maple syrup (preferably from Vermont).
Speaks to her time as Secretary of State: Go around the room and say "hello" in a different language. The person who either repeats an answer or stalls must chug their beer for five seconds.
Makes an awkward pop culture reference to target young voters: Scream the name of your favorite pop star. The last person to do so must sip their mixed drink for five seconds.
Laughs at her own joke: Stay completely silent. The first person to crack must do a shot of liquor.
"You're going to drink your drink and you're going to like it."

redpajama_set_name: RedPajamaCommonCrawl


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Seth Rogen and Charlize Theron couple up in trailer for 'Long Shot'
By Alison Foreman 2019-02-15 17:48:15 UTC
"It's Pretty Woman, but she's Richard Gere and you're Julia Roberts."
Valentine's Day may have come and gone, but the rom-com is alive and well. Its next stars? Charlize Theron and Seth Rogen in Long Shot, a Cinderella story following the blossoming romance between U.S. Secretary of State turned presidential candidate Charlotte Field (Theron) and political reporter Fred Flarsky (Rogen).
Coming from the creators of the hilarious Neighbors franchise, this trailer seems a bit all over the place. But with Theron and Rogen at the helm, supported by the talents of O'Shea Jackson Jr., June Diane Raphael, Bob Odenkirk, and more, we're waiting to pass judgment.
Long Shot is in theaters May 3.
Topics: bob odenkirk, charlize theron, Entertainment, rom com, Seth Rogen, trailers


The people of Rothe Valley have lived in peace for a long time. Now the drow have arrived to enslave the people and shroud the skies in darkness! Help fight back the dark elves of the Underdark!
The battle to rebuild Neverwinter will take heroes to Rothé Valley, where the drow of House Xorlarrin are enslaving and killing anyone they can find. This high-level adventure zone will pit adventurers against the magical mastery and arachnid minions of the iconic dark elves.
After Neverwinter was nearly destroyed, the fertile Rothé Valley became crucially important to feed the population that remained. The pastoral village became more and more important, but was remained a sleepy town – until the drow arrived.
Corrupted by their goddess Lolth, Queen of Spiders, the drow build their cities deep below the surface, in the cold depths of the vast tunnels and caves of the Underdark. Far from prying eyes, their Houses wage war against each other in constant rivalries – and are usually too busy attacking each other to threaten the surface world with any real force.
The attack on Rothé Valley, though, seems to be deviating from that trend. The drow have conquered most of the valley instead of just raiding it, and there are rumors that slaves are constructing something on the surface. Spider webs choke the houses and buildings of the villages, and some scouts claim to have seen a purple web of magical power blotting out the sky.


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Finds several groups or individuals to spread the word about you or your event.


text:
Global $5.65 Bn Autonomous Military Aircraft Markets, 2015-2020, 2020-2025F, 2030F: Focus on Fighter Aircrafts, Bombers, Reconnaissance and Surveillance Aircrafts, Airborne Early Warning Aircrafts - ResearchAndMarkets.com
August 11, 2021 08:26 AM Eastern Daylight Time
DUBLIN--(BUSINESS WIRE)--The "Autonomous Military Aircraft Global Market Report 2021: COVID-19 Growth and Change to 2030" report has been added to ResearchAndMarkets.com's offering.
The global autonomous military aircraft market is expected to grow from $4.06 billion in 2020 to $4.22 billion in 2021 at a compound annual growth rate (CAGR) of 3.9%.
Autonomous Military Aircraft Global Market Report 2021 provides the strategists, marketers and senior management with the critical information they need to assess the global autonomous military aircraft market.
The growth is mainly due to the companies resuming their operations and adapting to the new normal while recovering from the COVID-19 impact, which had earlier led to restrictive containment measures involving social distancing, remote working, and the closure of commercial activities that resulted in operational challenges. The market is expected to reach $5.65 billion in 2025 at a CAGR of 8%.
The autonomous military aircraft market consists of sales of autonomous military aircraft which are guided autonomously from the ground, designed to attack surface targets with bombs or missiles and to destroy enemy targets in warfare. They carry sensors, target designators, offensive ordnance, and electronic transmitters among others.
Increasing government funding on defense equipment such as autonomous military aircraft to enhance the efficiency in military operations boosts the demand for the market. For instance, in 2019, the UK government-funded $152.3 million (GBP 125 million) to support research on new technologies for autonomous aircraft. Hence, increasing government spending on autonomous military aircraft is a key factor for driving the market.
The major constraint of autonomous military aircraft is its vulnerability to jamming and spoofing. Securing GPS signals to ensure that they cannot be tampered by enemy forces acts as the inherent liability of GPS to jamming and spoofing and acts as a major challenge. In particular, communication links between the controller and the autonomous military aircraft are extremely vulnerable and the required target accuracy is difficult to achieve due to navigation errors. Due to this, the aircraft is misdirected and becomes either unusable or a threat to their personnel equipment.
The autonomous military aircraft market covered in this report is segmented by technology into remotely operated, semi-autonomous, autonomous and by type into fighter aircraft, bombers, reconnaissance and surveillance aircraft, airborne early warning aircraft, others.
Autonomous military aircraft companies are making efforts to embed artificial intelligence (AI) and specialize in the development of software, including machine learning and AI that are core capabilities for these advanced systems. The ability of a system to decide on the most suitable action from sensor data input to fulfill the intent for operations by making guesses without human input can be achieved by AI technology.
Through edge processing, aircraft do not have to send information to the cloud and thus may achieve greater performance, information security, and autonomy. U.S. Defense Advanced Research Projects Agency (DARPA) is seeking to advance artificial intelligence technologies for individual and team aerial dogfighting tactics.
In June 2019, Raytheon and United Technologies two of the world's largest aerospace and defense companies planned to merge, which would create a giant with products that range from Tomahawk missiles and radar systems to jet engines.
United Technologies, which makes electronics and engines for the commercial aviation sector, agreed to combine its business with Raytheon, missile systems and military equipment manufacturer. They also plan to combine research budgets and teams to explore futuristic technologies such as hyper sonics, directed energy weapons, and artificial intelligence.
Major players in the autonomous military aircraft market are Boeing, Lockheed Martin Corp, GE Aviation, Northrop Grumman, BAE Systems, Israel Aerospace Industries (IAI), Elbit Systems, Dassault Aviation S.A., Denel Dynamics and Airbus SE.
2. Autonomous Military Aircraft Market Characteristics
3. Autonomous Military Aircraft Market Trends and Strategies
4. Impact of COVID-19 on Autonomous Military Aircraft
5. Autonomous Military Aircraft Market Size and Growth
5.1. Global Autonomous Military Aircraft Historic Market, 2015-2020, $ Billion
5.1.1. Drivers of the Market
5.1.2. Restraints on The Market
5.2. Global Autonomous Military Aircraft Forecast Market, 2020-2025F, 2030F, $ Billion
6. Autonomous Military Aircraft Market Segmentation
6.1. Global Autonomous Military Aircraft Market, Segmentation By Technology, Historic and Forecast, 2015-2020, 2020-2025F, 2030F, $ Billion
Remotely Operated
Semi-Autonomous
6.2. Global Autonomous Military Aircraft Market, Segmentation By Type, Historic and Forecast, 2015-2020, 2020-2025F, 2030F, $ Billion
Fighter Aircrafts
Reconnaissance and Surveillance Aircrafts
Airborne Early Warning Aircrafts
6.3. Global Autonomous Military Aircraft Market, Segmentation By Component, Historic and Forecast, 2015-2020, 2020-2025F, 2030F, $ Billion
Flight Management Computers
Air Data Intertial Refernece Units
Actuation Systems
Intelligent Servos
Radars & Transponders
7. Autonomous Military Aircraft Market Regional and Country Analysis
7.1. Global Autonomous Military Aircraft Market, Split By Region, Historic and Forecast, 2015-2020, 2020-2025F, 2030F, $ Billion
7.2. Global Autonomous Military Aircraft Market, Split By Country, Historic and Forecast, 2015-2020, 2020-2025F, 2030F, $ Billion
Lockheed Martin Corp
BAE Systems,
Israel Aerospace Industries (IAI)
Dassault Aviation S.A.
Denel Dynamics
Airbus SE
United Technologies Corporation
General Dynamics Corporation
Safran SA
China Aerospace Science and Technology Corporation
Kratos Defence & Security Solutions Inc.
Textron Inc.
For more information about this report visit https://www.researchandmarkets.com/r/g0tmj4


CoopDIGITy is pleased to announce the alpha release of Percolator-Analysis Services!
Given our extensive work with Microsoft SQL Server Analysis Services we found ourselves needing an object oriented way of querying cubes without hard-coding MDX. Despite much searching we found no solution out there that provided the capabilities we needed. So we decided to go to work! Well, more specifically, Matt Hallmark (aka Jim Varney), developer extraordinaire, decided to go to work. And thus The Percolator - Analysis Services was born (you'll need to ask him about the name).
Though still in BETA, PAS has already proven its worth by cutting down debugging time and making code clearer and more maintainable. Try it out and let us know what you think!


Planning on participating in the Sophomore Portfolio Review this Spring? This is your last chance to attend one of the mandatory info sessions! The final info session of 2019 will be held this Thursday, April 11 at 1pm in AB 320!
This year, we held three Info Sessions—two in Winter term and this final one in Spring—to discuss the Review process and the updated guidelines and requirements for this year's Review. All students expecting to participate in the Review must attend one of the three sessions, and this is your final opportunity to attend a session for 2019 Review. These sessions give a thorough overview of what is to be expected, an opportunity to see examples of past portfolios, and info about accessing help from a variety of resources.
You must attend one of these sessions in order to participate in the 2019 Review. This is your last chance: don't miss out!


Assistant Administrative Resume Samples Writing a great Assistant Administrative resume is an important step in your job search journey.
When writing your resume, be sure to reference the job description and highlight any skills, awards and certifications that match with the requirements. Jun 06, 2017 The resume examples below are geared specifically for a range of administrative assistant positions, including secretaries, executive assistants, personal assistants, and more.
Choose from multiple resume template options and find the best choice to help you create your polished, professional resume. Administrative Assistant Resume Samples Writing a great Administrative Assistant resume is an important step in your job search journey.
When writing your resume, be sure to reference the job description and highlight any skills, awards and certifications that match with the requirements. Sample resume for a midlevel administrative assistant Review this sample for a midlevel administrative assistant to see how you can emphasize your office skills and proven success in administrative roles.
May 05, 2014 A chronological resume format, as illustrated in the administrative assistant resume sample, is the ideal choice if you have a solid, continuous work history. This format lists your experience from your current or most recent job to your earliest relevant employment.


If you are someone that is really into how social media can work for your purposes, you are likely looking at a lot of different things that can come into play as a part of the process. How can you be sure that you're doing something helpful? Do you really need to put a lot of time and effort in so that you can get Instagram likes to your page? Do they even matter and how can you make it happen more easily?
As someone who is just getting into the whole Instagram thing, it is really interesting to see everything that goes one with it as time goes on. I've been doing it for a while and, as I interact with others and see what you can do with the platform, I'm not really surprised as to how much you can get done without too many problems. That being said, do the likes and followers that you get even matter in the first place? How can you be sure that you're doing things in a way that makes sense and helps you to stay ahead of everything?
Likes matter for a number of reasons. The first one is because it can help you to feel encouraged to continue what you're doing. There is so much that we need to be able to do and accomplish on these sites that it can be hard to really sort out what makes the most sense and what time is best spent on. If you're seeing that interaction and you know that people actually like what you're doing, then you're going to be that much more likely to keep it up and keep your page going.
Another reason is that it helps people to find you. If you aren't getting a lot of interactions, then you will find that it's a lot harder for people to find your site. That's why many people will start off by spending a little money in order to make sure that they can get the initial buys and follows that they need in order to stay ahead of everything. It's well worth the financial investment that you want to put into things and, when all is said and done, you'll find that you can really get some traction.
Those likes that you get are the first step to making sure that you can do whatever may be necessary for regards to your situation. There is so much that you can accomplish with your site once you start getting Insta likes, and you'll get more follows and whatever else that you may need in order to start seeing progress. So, why not get started with whatever you're trying to do and work out how you want to get there? In the end, you can be that much closer to having a successful social media page and knowing what is going to be the best way to take care of everything that is out there as well.


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New Jersey's 40th Legislative District
Senator Kristin Corrado
Connect with Kristin
Kristin's Newsletter
Committee Approves Corrado Bill that Would Increase Safeguards for Rideshare Customers
Ridesharing companies may soon be required to share information about sexual misconduct investigations of drivers thanks to legislation sponsored by Senator Kristin Corrado and advanced today the Senate Transportation Committee.
Ridesharing companies may soon be required to share information about sexual misconduct investigations of drivers thanks to legislation sponsored by Sen. Kristin Corrado and approved today the Senate Transportation Committee. (Flickr)
"Ridesharing companies like Uber and Lyft provide a valuable service for millions of Americans, but sexual misconduct reports still number in the thousands, and additional safeguards must be implemented," said Corrado (R-40). "My legislation will help provide additional protections for passengers, as well as more transparency for the public, so that we can help prevent these crimes from occurring in the future."
Corrado's legislation, S-1634, would require any ridesharing company—like Uber, Lyft, and Zipcar— to share information concerning sexual misconduct investigations of drivers. The bill would also allow the companies to ban drivers accused of sexual misconduct from using the ridesharing smartphone app.
"Reports of sexual misconduct by rideshare customers are not as uncommon as some may think. Even if we just analyze Uber's data, there are literally thousands of claims filed every single year," added Corrado. "This legislation is an important first step in helping to prevent these offenses."
Uber, the largest and most popular ridesharing service in the United States, received 3,824 reports of sexual assault and misconduct from 2019 to 2020, according to the company's 2019-2020 U.S. Safety Report released in July 2022. This was even as the business was crippled by the ramifications of the Covid-19 pandemic and ridership plummeted.
Senate Republicans Hold Hearing on Sex Education, State Curriculum Mandates & Parental Rights - August 23, 2022
Bipartisan Bills Preserving Open Space in NJ Become Law - January 20, 2022
Oroho/Pennacchio/Corrado Chide Trenton Democrats for Muddled Priorities - July 29, 2022
District 40 Guide
Kristin's Bio & Public Service
Kristin Can Help You!
Contact Kristin
Kristin Wants to Hear from You!
Sign Up for Kristin's Newsletter
Follow Kristin's Page
Tweet @sencorrado
Tweets by sencorrado
Kristin's Recent Posts
Committee Approves Corrado Bill Honoring Deceased Veterans
Tired of MVC's Failings, Corrado Calls for Full Service Statewide and AAA Help
Corrado Bill that Would Cut Government Red Tape for Military Service Members Signed into Law
- Proudly Serving Parts of Bergen, Essex, Morris and Passaic Counties -


text:
Where Should a Catholic Baptism Take Place?
Baptisms Should Not Normally Be Performed Outside of a Catholic Church
Containers of chrism for baptism.
Pascal Deloche / Getty Images
by Scott P. Richert
Scott P. Richert is senior content network manager of Our Sunday Visitor, the world's largest English language Catholic publisher. He has written about Catholicism for outlets including Humanitas and Catholic Answers Magazine.
Most Catholic baptisms, whether of adults or of infants, take place in a Catholic church. Like all of the sacraments, the Sacrament of Baptism is not merely an individual event but is intimately tied to the broader Christian community—the Body of Christ, which is found in its fullness in the Catholic Church.
That is why the Catholic Church places a great deal of emphasis on the church as the location in which we receive the sacraments. For instance, in most cases, priests are not allowed to assist at the marriage of two Catholics unless that wedding takes place in a Catholic church. The location itself is a sign of the faith of the couple and a signal that they are entering the sacrament with the right intent.
But what about baptism? Does the location where a baptism is performed make a difference? Yes and no. The answer has to do with the difference between the validity of a sacrament and its licitness—that is, whether it is "legal" according to the Catholic Church's Code of Canon Law.
What Makes a Baptism Valid?
All that is required for a baptism to be valid (and hence to be recognized by the Catholic Church as a true baptism) is the pouring of water over the head of the person to be baptized (or the immersion of the person in water); and the words "I baptize you in the name of the Father, and of the Son, and of the Holy Spirit."
The baptism does not need to be performed by a priest; any baptized Christian (even a non-Catholic) can perform a valid baptism. In fact, when the life of the person being baptized is in danger, even a non-baptized person who does not himself believe in Christ can perform a valid baptism, so long as he does so with the proper intent. In other words, if he intends what the Church intends—to baptize the person into the fullness of the Catholic Church—the baptism is valid.
What Makes a Baptism Licit?
But whether a sacrament is valid is not the only concern that Catholics should have. Because the church is the place where the Body of Christ meets in order to worship God, the church itself is a very important symbol, and a baptism should not be performed outside the church simply for the sake of convenience. Our baptism is our entrance into the Body of Christ, and performing it in the place where the Church gathers to worship emphasizes that communal aspect.
While performing a baptism outside of a church without good reason does not make the sacrament invalid, it does deemphasize the fact that this sacrament is not just about the person being baptized but about building up the Body of Christ. It shows, in other words, a lack of understanding or concern about the full meaning of the Sacrament of Baptism.
That is why the Catholic Church has set certain rules regarding where a baptism should be performed, and under what circumstances those rules can be lifted. Complying with those rules is what makes a baptism licit.
Where Should a Baptism Take Place?
Canons 849-878 of the Code of Canon Law govern the administration of the Sacrament of Baptism. Canons 857-860 cover the location in which a baptism should take place.
Section 1 of Canon 857 notes that
"Apart from a case of necessity, the proper place of baptism is a church or oratory."
An oratory is a place set aside for a particular type of worship. Moreover, as Section 2 of the same canon notes:
"As a rule an adult is to be baptized in his or her parish church and an infant in the parish church of the parents unless a just cause suggests otherwise."
Canon 859 further stipulates that:
"If because of distance or other circumstances the one to be baptized cannot go or be brought to the parish church or to the other church or oratory mentioned in can. 858, §2 without grave inconvenience, baptism can and must be conferred in another nearer church or oratory, or even in another fitting place."
A baptism should be performed in a church or oratory,
and specifically, the church or oratory to which the adult to be baptized belongs or to which the infant's parents belong,
unless circumstances make it gravely inconvenient to do so, in which case the baptism should take place at another church or oratory nearer to the person.
Can a Catholic Baptism Take Place at Home?
Canon 860 goes on to note two specific places where baptisms should not normally take place:
Apart from a case of necessity, baptism is not to be conferred in private houses, unless the local ordinary [the bishop] has permitted it for a grave cause.
Except in a case of necessity or for some other compelling pastoral reason, baptism is not to be celebrated in hospitals unless the diocesan bishop has established otherwise.
In other words, Catholic baptisms should not take place at home, but in a Catholic church, unless it is a "case of necessity" or a "grave cause."
What Is a "Case of Necessity" or a "Grave Cause"?
In general, when the Catholic Church refers to a "case of necessity" regarding the circumstances in which a sacrament is administered, the Church means that the person who is to receive the sacrament is in danger of dying. So, for instance, an adult undergoing hospice care at home who desires to be baptized before he dies could be licitly baptized at home by his parish priest. Or a child who was born with a congenital defect that will not allow her to live long outside of the womb could be licitly baptized at a hospital.
A "grave cause," on the other hand, may refer to circumstances that are less than life-threatening but might make it very hard, or even impossible, to bring the person seeking baptism to his parish church—for instance, a severe physical handicap, old age, or severe illness.
What Is the Sacrament of Baptism?
Are the Great Majority of Sacramental Catholic Marriages Null?
What Are the Seven Sacraments of the Catholic Church?
What Is the Catholic Sacrament of Confirmation?
What Are the Christian Sacraments of Initiation?
Effects of Getting Excommunicated in the Catholic Church
What Is the Definition of a Sacrament in the Catholic Church?
Coptic Christian Beliefs and Practices
Steps to Making a Better Confession
What Is the Sacrament of Communion in the Catholic Church?
How Long Must Catholics Fast Before Receiving Communion?
Requirements That Must Be Met to Get Married in a Catholic Church
The Connection Between Lent and Fasting
Can Catholics Support Same-Sex Marriage?
У нашей компании популярный web-сайт , он рассказывает про start-sport.com.ua.


Mt. Carmel Baptist Church and Antioch Baptist Church of the Dekalb Baptist Association along with Henagar Baptist Church of the Sand Mountain Association are coordinating mission trips to Guigue, Venezuela. During the previous two years (2003-2004) we have conducted two trips concentrating in the areas of construction and sports and community evangelism. The new church we are helping to build in Guigue was completed and we celebrated in their new sanctuary. The main focus of this trip was discipling church members and new believers through Bible study and Vacation Bible Schools. Also, we completed electrical and plumbing projects as well. We had the opportunity to conduct baseball and basketball clinics as an avenue to share the Gospel.
Click on Photos for larger version....... Click next for more photos.


text:
Silaš – wieś w Chorwacji, w żupanii osijecko-barańskiej, w gminie Šodolovci. W 2011 roku liczyła 476 mieszkańców.

Przypisy

Miejscowości w żupanii osijecko-barańskiej

redpajama_set_name: RedPajamaWikipedia


This has been so helpful to me! I have looked online for classes and there are a few on offer, but this one gives you so much information in a very gentle and friendly manner, and I have found it very helpful. Thank you!
You feel you already know the basics on what you can and can't do, but is what you know just gossip or old wives tales? I felt the class was set out really well and I was able to digest it all without feeling overwhelmed. I definitely feel more reassured now.
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Induction - Why and How?
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text:
Classics pre 1945
Holiday Fiction
Horror Anthologies
Literature and Classics
Mystery / Crime Fiction
Paranormal, Mysticism and Divination
General Fiction Catalogue
General Fiction Authors
Whether American novelist and short-story writer, Myers, is remembering the
brutalities of being beaten when he could scarcely walk, being outweighed and outclassed
in the boxing ring, or dying and coming back to life, his writing reveals things we could
not have expected.
The humor-sprinkled novels, I'm Gonna Cut Your Ears Off and Free Ride are perhaps the
best of his wild tales about life among the depressed economic classes of the U.S.
children of mill workers of Pennsylvania.
His futuristic novels include Pygmy Wars, The Orange Turn, and Stay On the Blue
Grass.  Characters in his thrillers, Dillinger's Deception and Impossible Gold are forced
to jam years of living into a few days.  Almost Free gives us a glimpse of the isolated
island of The Rock, Shemya, Alaska where he saw the sun only twice the full year he was
When Myers and, Kenny, a brother he never knew he had, were united and they exchanged
life histories.  In disbelief, Kenny asked him if he had all his oars in the water.  And
it is no wonder.  Butcher-knife-carrying bullies chased four-year-old Myers and threatened
to cut his ears off.  When he was a little older, he worked for months with a broken
shovel and dug a pond in a creek.  Fish and other wildlife came, and he used the pond
water to raise over a hundred rabbits.  Then neighbors ran raw sewage into the creek,
poisoned his rabbits and killed the fish.  And wildlife no longer came.  He was told that
it was progress, and that nothing could be done about it.  This is the driving force
behind his futuristic novels.
At the age of twelve, completely paralyzed with rheumatic fever, Myers was condemned
to be a cripple for the rest of his life.  He fought his way back to his feet, went back
to school; and because he couldn't fight back; and was considered an
other-side-of-the-tracks slum kid who swam and hung around a polluted river; he was
immediately pummeled by the cruel rich kids.  He took the beatings, fought the crippling
legacy of the disease and became a championship high school wrestler.  With a college
scholarship almost in his pocket, he got married, joined the Army Security Agency, and
made it through a cryptic school where a few candidates who washed out were taken away in
straight jackets.  Then he was transported to Shemya, an isolated island at the end of the
Aleutian chain, called, "The Rock."  Under the cloud of threatening Russian capture, he
became a Ginny pig in a nuclear test called Long Shot.  During the 1968 Washington, DC
race riots, he was a gas station shift-leader and experienced the violent racial side of
the American dream.  In the late sixties he was a semi-drunk in Chitose, Japan.  Back in
the states, he landed in a steel mill, operating a 225-ton Hot Metal Crane from six
stories up, where he watched many men get crippled and killed.  When he boxed, he was
called an animal.  When he jumped on a Harley Davidson motorcycle, he became a
hill-climbing nut.  He has won arm wrestling championships.  On calmer more civilized
days, he attended The University of Virginia, was a tour guide, a mailbox painter, tree
trimmer, clerk on the Erie and B&O Railroads, diesel locomotive mechanic, high school
wrestling coach, salesman, construction worker, roofer, scuba diver, power lifter, union
representative, electrician, and newsletter publisher.  He is also the inventor of magical
trick rope called Flick It.  What else has he done?  Died in 1998, came back to write.
His varied life experiences are reflected in his writings.  When he's not swimming,
fishing, or at a writer's meeting, he can be found in Pennsylvania, reading and writing.
Ebook Price
Impossible Gold
(Ronald K. Myers)
STORY DESCRIPTION
Blond hair flowing from a gorgeous girl's head caught his eye. A red dress accented her sensuous curves, and her tanned legs flowed down to her baby doll shoes. With her hair swaying lazily behind her and her face partially hidden by sunglass, she slipped lithely past and stopped at the door of a 1962 white Cadillac convertible. She opened the door, hitched up her skirt, and slipped behind the wheel. Waiting for a hint of recognition, Neal stood alongside the Cadillac. But as if he weren't there, Samantha shifted the transmission into gear and tossed her head. With her hair cascading over her shoulder, she pulled away. She never turned back at Neal. If she had, she would have seen his baby blue eyes and a smile that could sell toothpaste. She would have felt his incandescent presence that emanated an unseen power. And best of all, she would found out that Neal and his friends were holding a key that could lead them to Al Capone's gold vault.
In this masterpiece, young meets old. Blondie and the trio from Dillinger's Deception are a little wiser, but can they avoid car bombs, cross-raging rapids, or survive the machine guns protecting Jungle Inn Casino and win the battle for impossible gold?
Using old timer's stories about "Youngstown tune ups", John Dillinger dealing cards at the Green Parrot Tavern, the turret-protected Jungle Inn Casino, and hand-and-knee coal mines, Myers brings the past to the present and takes the reader on a wild ride.
No. words: 71600
Style: Action/Adventure, Mainstream
Available Formats: MOBI EPUB MS Word PDF MS Reader RTF
Product type: EBook
Published: 11 / 2020
Keywords - click on word to search for more titles
Fiction/Adventure


22 Mar 2019 - Action on draft proposals; Action on draft agreed conclusions; Action on any other outstanding issues: Provisional agenda for the 64th session of CSW; Adoption of the report of the CSW on its 63rd session; Closure of the 63rd session.
The sixty-third session of the Commission (CSW63) will take place from 11 to 22 March 2019. The Commission will address as its priority theme 'Social protection systems, access to public services and sustainable infrastructure for gender equality and the empowerment of women and girls'. In addition, it will evaluate progress in the implementation of the agreed conclusions from the sixtieth session (2016) on 'Women's empowerment and the link to sustainable development'. The Commission will also discuss a focus area, 'Women and girls of African descent'. The ten-day session will include a ministerial segment with round tables and other high-level interactive dialogues, a general discussion, as well as interactive and expert panel discussions. Stakeholders will organize many side events to draw attention to critical aspects of the work on gender equality.


text:
Cultural trauma: Ron Eyerman and the founding of a new research paradigm
Woods, E. T. 2019. Cultural trauma: Ron Eyerman and the founding of a new research paradigm. American Journal of Cultural Sociology. 7 (2), p. 260–274. https://doi.org/10.1057/s41290-019-00071-0
Woods, E. T.
The field of cultural trauma has reached the status of a research paradigm. Ron Eyerman has played a central role in this development. Since he first embarked on research into cultural trauma with several colleagues in 1999, Eyerman has maintained an intensive preoccupation with the topic, resulting in the publication of numerous books and essays. In this article, I review the development of Eyerman's approach to cultural trauma, with the broader aim of shedding light on this new research paradigm. I focus on several key themes in Eyerman's work, including the relationship between event and representation; the significance of affect and emotion; the role of collective memory; the adoption of a dramaturgical perspective; and a multidimensional research methodology. To conclude, I discuss potential new directions in the study of cultural trauma.
Ron Eyerman; Cultural Trauma; Cultural Sociology
American Journal of Cultural Sociology
7 (2), p. 260–274
E Woods Cultural Trauma Ron Eyerman.pdf
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This is a post-peer-review, pre-copyedit version of an article published in American Journal of Cultural Sociology. The definitive publisher-authenticated version Woods, Eric Taylor (2019) 'Cultural trauma: Ron Eyerman and the founding of a new research paradigm', American Journal of Cultural Sociology, 7 (2) pp. 260–274, is available online at: https://doi.org/10.1057/s41290-019-00071-0.
https://repository.uel.ac.uk/item/8442q
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File access level: Anyone
COVID‐19, nationalism, and the politics of crisis: A scholarly exchange
Woods, E. T., Schertzer, R., Greenfeld, L., Hughes, C. and Miller-Idriss, C. 2020. COVID‐19, nationalism, and the politics of crisis: A scholarly exchange. Nations and Nationalism. 26 (4), pp. 807-825. https://doi.org/10.1111/nana.12644
#Nationalism: the ethno-nationalist populism of Donald Trump's Twitter communication
Schertzer, R. and Woods, E. T. 2020. #Nationalism: the ethno-nationalist populism of Donald Trump's Twitter communication. Ethnic and Racial Studies. 44 (7), pp. 1154-1173. https://doi.org/10.1080/01419870.2020.1713390
The Anatomy of Memory Politics: A Formalist Analysis of Tate Britain's 'Artist and Empire' and the Struggle over Britain's Imperial Past
Woods, E. T. 2019. The Anatomy of Memory Politics: A Formalist Analysis of Tate Britain's 'Artist and Empire' and the Struggle over Britain's Imperial Past. American Journal of Cultural Sociology. 9 (3), pp. 321-346. https://doi.org/10.1057/s41290-019-00081-y
On the Making of a National Tragedy: The Transformation of the Meaning of the Indian Residential Schools
Woods, E. T. 2017. On the Making of a National Tragedy: The Transformation of the Meaning of the Indian Residential Schools. in: Capitaine, B. and Vanthuyne, K. (ed.) Power through Testimony: Reframing Residential Schools in the Age of Reconciliation University of British Columbia Press.
A Cultural Sociology of Anglican Mission and the Indian Residential Schools in Canada: The Long Road to Apology
Woods, E. T. 2016. A Cultural Sociology of Anglican Mission and the Indian Residential Schools in Canada: The Long Road to Apology. New York, NY Palgrave Macmillan.
Cultural Nationalism
Woods, E. T. 2016. Cultural Nationalism. in: Inglis, David and Almila, Anna-Mari (ed.) The SAGE Handbook of Cultural Sociology SAGE. pp. 429-441
Cultural nationalism: a review and annotated bibliography
Woods, E. T. 2014. Cultural nationalism: a review and annotated bibliography. Studies on National Movements. 2, pp. 1-26.
Towards a Cultural Sociology of Nations and Nationalism
Woods, E. T. and Debs, M. 2013. Towards a Cultural Sociology of Nations and Nationalism. Nations and Nationalism. 19 (4), pp. 607-614. https://doi.org/10.1111/nana.12036
Ritual and Performance in the Study of Nations and Nationalism
Woods, E. T. and Tsang, R. 2013. Ritual and Performance in the Study of Nations and Nationalism. in: Tsang, R. and Woods, E. T. (ed.) The Cultural Politics of Nationalism and Nation-building: Ritual and Performance in the Forging of Nations Routledge. pp. 1-19
A Cultural Approach to a Canadian Tragedy: The Indian Residential Schools as a Sacred Enterprise
Woods, E. T. 2013. A Cultural Approach to a Canadian Tragedy: The Indian Residential Schools as a Sacred Enterprise. International Journal of Politics, Culture, and Society. 26 (2), pp. 173-187.
What the Olympics didn't say about Britain's place in the world
Woods, E. T. 2012. What the Olympics didn't say about Britain's place in the world. British Politics and Policy at LSE [blog].
Book Review: The Sacred in the Modern World: A CulturalSociological Approach by Gordon Lynch
Woods, E. T. 2012. Book Review: The Sacred in the Modern World: A CulturalSociological Approach by Gordon Lynch. LSE Review of Books [blog].


4k00:074K Aerial view of flying up to golf course green close up.
4k00:23Aerial shot of the two men standing in the middle of the soccer field flying around themselves slowly. People running on the track, athletics stadium.
hd00:11a golf course on a sunny day in germany. in the background are trees, flags and a bench.
hd00:19LOGARSKA VALLEY, SLOVENIA - 21. JUNE 2017 A couple of cars are driving on the country road. Aerial shot. The day is beautiful and it's summer time.


text:
BUILDING THE INTERNATIONAL CRIMINAL COURT
by Benjamin N. Schiff. New York: Cambridge University Press, 2008. 320pp. Hardback. $85.00/£48.00. ISBN: 9780521873123. Paperback. $25.99/£18.99. ISBN: 9780521694728. eBook format. $21.00. ISBN: 9780511402128.
Reviewed by Denise DeGarmo, Department of Political Science, Southern Illinois University Edwardsville. Email: ddegarm [at] siue.edu.
In his book, BUILDING THE INTERNATIONAL CRIMINAL COURT, Benjamin Schiff provides one of the most detailed studies of the International Criminal Court written to date. Schiff not only traces the development of the Court, he further examines the interplay between historical context, legal norms and state compromises that have created the multiple challenges the Court faces today.
The book consists of an introduction and eight chapters. In the introduction, Schiff sets the stage for his analysis. Rather than mere description, Schiff employs the use of international relations and international organization theories in his analysis of the International Criminal Court. Specifically, he combines neorealist, neoliberalist and constructivist lenses to examine different aspects of the court and its workings. Schiff uses constructivism to shed light on the development of consensus upon which the Court is based. Realism is used to explain a state's compulsion to protect its sovereignty and seek advantage, while liberal institutionalism is used to analyze how the International Criminal Court embodies states' cooperative efforts to improve the "absolute welfare" of states. The remaining chapters explore the historical contexts in which the court emerged, the contributions of the ad hoc tribunals for Rwanda and former Yugoslavia to the construction of the International Criminal Court, and the challenges the Court faces as it moves forward in the twenty-first century.
It took several decades for the idea of a permanent international criminal court to find its way onto the agenda of the international community. The United Nations recognized the need for the establishment of international rule of law and the International Criminal Court following the Nuremberg and Tokyo Tribunals in 1948. In the early part of the 1950s, the General Assembly of the United Nations requested that the International Law Commission draft statutes to establish a permanent international criminal court. However, Cold War tensions between the east and west made the construction of such a court politically infeasible.
The idea of an international criminal court reemerged in 1989 when the Prime Minister of Trinidad and Tobago proposed the creation of an international court to deal with the illegal drug trade. While a draft statute for such a court was being negotiated, ad hoc tribunals were established to try war crimes in Rwanda and the former Yugoslavia. These ad hoc courts further highlighted the need for an international court system. [*156]
The General Assembly of the United Nations convened a conference in Rome in June of 1997 with the aim of finalizing a treaty for the creation of an international court. In 1998, the Rome Statute for the International Criminal Court was opened for signature. The Statute was adopted overwhelmingly. One hundred and twenty states voted for the treaty; seven states voted against the treaty, and twenty-one states abstained. The countries that voted against the Statute were China, Iraq, Israel, Libya, Qatar, Yemen and the United States. The Rome Statute became a binding treaty in April 2002. The Statute legally came into force in July 2002, and the Court can only prosecute crimes that occurred after this date. As of January 2009, there are 108 members of the International Criminal Court. Forty states have signed but not ratified the treaty, and in 2002, the United States and Israel "unsigned" the Rome Statute. This action was taken as neither state has any intentions of becoming parties to the treaty nor do they admit having legal obligations arising from their earlier signature.
The International Criminal Court consists of three "organs." There is the Presidency and Chambers, the Office of the Prosecutor, and the Registry. Within the Rome Statute one can find the procedures upon which the Court functions. The Court can investigate cases, issue warrants, and take suspects into custody. Furthermore, it can carry out trials and protect victims and witnesses of crimes that fall under the Court's jurisdiction. The legislative organ of the International Criminal Court is the Assembly of State Parties to the Treaty. The Assembly is charged with the election and removal of the Court's judges and prosecutors. They must also approve the budget for the Court as well as adopt the International Criminal Court's Rules of Procedure and Evidence.
The purpose of the International Criminal Court is to prosecute the perpetrators of war crimes, crimes against humanity and/or genocide. Not only does the court act to punish perpetrators of the aforementioned actions, it serves as a deterrent for those who might consider implementing these types of behaviors in the future. The Court can exercise jurisdiction only in cases where: 1) the accused is a national of a state that is party to the treaty; 2) the alleged crime took place within a state that is a party to the treaty; and/or, 3) the alleged crime is referred to the Court by the United Nations Security Council. Furthermore, the Court can only exercise its jurisdiction when the state court is unwilling or unable to investigate and prosecute such crimes. At this time, the International Criminal Court has launched investigations into Uganda, the Democratic Republic of the Congo, the Central African Republic and Darfur.
The success of the Court rests upon its ability to deter criminal acts or influence states to enforce international human rights. If the Court fails in this regard, then it may be deemed useless by both perpetrators and victims alike. Furthermore, the international nature of the court makes it less likely to achieve success. First there is a lack of legislative structure associated with the court. Secondly, the court imposes upon the sovereignty of states. If states are not willing to cede their sovereignty to the court, there is little the court can do given that it also lacks tools for [*157] implementation of rulings. Furthermore, the international criminal court is subjected to outside influences, bias and poor administration. Schiff also draws attention to the fact that many of the challenges the court faces arise because the International Criminal Court is a treaty-based organization that encompasses a broad and diverse membership with a wide mandate. The challenges include: 1) Judicial-Political challenges; 2) Structural-Administrative dilemmas; 3) the Broad Mandate Dilemma; 4) Civil- and Common-Law Heritage; and, 5) Peace versus Justice Dilemma.
While the literature has many examinations of the sources, structure and implications of the Rome Statute, the International Criminal Court has not been extensively analyzed because of its relatively short lifespan. Of the examinations of the Court that have been conducted, BUILDING THE INTERNATIONAL CRIMINAL COURT is the most insightful, comprehensive and conscientious study of the International Criminal Court to date. Schiff blends history, jurisprudence and political science to provide a clear analysis of this relatively new international organization. The use of international relations and international organization theories is an added bonus and further legitimizes the analysis within the field of International Relations.
The clear and precise language used in this book makes it a perfect text for undergraduate and graduate courses in international law and human rights. The book provides the framework against which future studies of the Court will be conducted. BUILDING THE INTERNATIONAL CRIMINAL COURT will remain an important historical and political document for years to come. The book is an invaluable tool for scholars and practitioners of international law.
© Copyright 2009 by the author, Denise DeGarmo.


I have a handful of concerts I'm interested in going to and didn't know if anyone wanted to join me.
Tickets: $35 for General Admission, $49.50 for Pit, $160 for VIP (not including fees) available online at www.ticketmaster.com, or charge by phone at 1-800-745-3000.
Tickets $36 (not including fees) in advance, available online at www.ticketmaster.com $40 day of show.
Tickets $20 for general admission, $60 for VIP (not including fees) in advance, available beginning Friday, March 17th at 10 am online at www.ticketmaster.com and by phone at 1-800-745-3000.
May 12 is now out for me. Laura has graduation and I guess she wants me there.


More then 70 percent of the United States population uses Internet access, according to June 2010 statistics published by Internet World Stats. Most computers are configured to allow connections to the Internet to meet the growing demand for access. Connecting to the Internet requires certain hardware, including a modem or network card and an access point providing a connection.
A telephone modem is a device that converts the signals from your computer into a series of sounds and transmits them across the phone line. A telephone modem on the other side of the connection converts these sounds back to a signal the computer can understand, allowing the computers to communicate. Dial-up connections are still widely in use despite faster connections being available to 89 percent of the U.S. population. Referred to as narrowband connections, these connections are slower and usually do not stay connected at all times.
Broadband connections provide much faster access to the Internet then narrowband connections. There are multiple types of broadband connections, including DSL, satellite, and cable access. Each of these types of access involves connecting to an access point using either a wired Ethernet connection or a wireless connection. A Network interface card (NIC) allows you to connect an Ethernet cable to your computer from an access point. Communication to the access point travels through this cable. Connections using a wired NIC require that an Ethernet cable be connected from the computer to the access point at all times during Internet use. Network interface cards can be built in to the computer or purchased as an external device that you plug in to the computer.
Computers using a NIC and Ethernet cable connect through an access point. Access points are generally either routers, cable modems, or DSL modems that provide a link between the Internet service provider and your physical computer. NIC-based connections are widely used in local area networks, such as groups of computers in businesses. They can be used in homes, but many users prefer to use wireless connections for the added mobility.
A wireless access point allows you to connect to an access point without using a physical connection. Wireless access can be configured in your home using a wireless router and a computer with a wireless interface. Wireless interfaces can be installed within the computer or purchased separately as a USB or PCI device that can be plugged in when needed. Many businesses, such as hotels and coffee shops, provide free wireless access in their buildings for the use of their customers.


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Millard West High School, Omaha, Nebraska (NE)
Former students and alumni of Millard West High School and MILLARD PUBLIC SCHOOLS, education verification companies, educational institutions and government agencies can now request High School Transcripts, Immunization Records and Graduation Verifications online. Complete the online request, sign a release authorization online, and pay online. 3-easy steps!
You have selected Millard West High School, Omaha, Nebraska (NE)
Millard West High School is located at 5710 S 176 Ave, Omaha, NE, 68135.
It ranks 4 out of 330 schools in the state of NE, with enrollment of 2187 students. It is a part of the Millard Public Schools	schools district / board of education , which is located at 5606 S 147th St, Omaha, NE, 68137.
Millard North High School
Millard South High School
Middle School Alternative Prog


I've used Riverside Property on a 'finder fee' basis for around 15 years. In that time I've very rarely had void periods, and the quality of the tenants has been very good. Melissa and her team do a great job for me. Mr Reany, Hull.
5 star service. The staff and service you get from Riverside Property is second to nonw. I wouldn't rent from any other company now. Thanks for your help. Much appreciated.
On behalf of myself and Karl, I would like to say a huge thank you to Riverside for all your help with selling our house. The service was fantastic and nothing was too much trouble. We received a great deal of support and sound advice with regards to marketing our property and were updated on a regular basis. We were very happy with the service from beginning to end and my buyer also remarked on how helpful the staff had been! We would also like to say a special thank you to Debra who was amazing throughout the whole process.
Having decided to invest in the property market we approached riverside property for help and advice and with there friendly approach and guidance,its been very rewarding for both myself and my wife. so thanks to all the team at riverside and to coin the old phrase "forget the rest and go with best.