text:
William L. McRae
wmcrae@cgsh.com
"William McRae impresses sources with the breadth of his M&A and financial products-focused tax practice."
". . . a smart lawyer whose judgment and grasp of issues are really excellent."
William McRae's practice focuses on taxation and related matters, including complex cross-border corporate and financial transactions.
He regularly advises non-U.S. sovereign investors on structuring investments into the United States, and both U.S. and non-U.S. clients on the tax aspects of corporate acquisitions; forming and investing in private equity funds, real estate funds, and other investment vehicles; restructurings, including preservation and utilization of NOLs and other tax attributes, and management of COD income; and the taxation of equity derivatives and other financial products. He also has considerable experience advising multinational corporate groups on a variety of international planning issues, including FTC planning and repatriation strategies.
Bill is a member of New York State Bar Association, where he serves on the Tax Section Executive Committee. In that capacity, he was the primary author of a report from the Bar Association to the Treasury Department and the Internal Revenue Service regarding the taxation of sovereign wealth funds by the U.S., the primary recommendations of which have been implemented through proposed regulations on which taxpayers may currently rely.
Bill joined the firm in 1996 and became a partner in 2005.
Notable Experiences
A leading UAE sovereign wealth fund in its investments in various U.S. and EU real estate-related funds, including Brookfield Strategic Real Estate Partners, Blackstone Real Estate Partners Europe, and Square Mile Partners.
Several leading UAE and GCC sovereign wealth funds as limited partners in their real estate, infrastructure, and credit fund investments and co-investments.
A leading GCC sovereign wealth fund in relation to LP investments into various funds, including in Makena; CITIC Capital China Partners III, an Asian fund; and AlpInvest, a secondaries fund.
A leading UAE sovereign wealth fund in relation to the restructuring and investment into a club-fund investing in infrastructure (renewable energies) in the U.S. and Canada.
A leading Asian sovereign wealth fund in its investments in a number of credit and private equity funds.
Mergers, Acquisitions, and Joint Ventures
ESL Investments in its $5.2 billion acquisition of substantially all of Sears' assets.
FEMSA in its acquisition of North American Corp. and WAXIE Sanitary Supply.
A syndicate of banks in Brookfield Asset Management's $11.4 billion acquisition of Forest City Realty Trust.
American Express in the formation of a joint venture of its Global Business Travel division with an investor group led by Certares.
TPG in a $1.7 billion acquisition and recapitalization, together with Leonard Green & Partners, of Savers.
Warburg Pincus and Triton Containers International in Triton's merger with TAL International, which created the world's largest intermodal container lessor, with revenue generating assets valued at $8.7 billion.
Overseas Shipholding Group in its successful emergence from Chapter 11 and in its spin-off of International Seaways.
Brightstar and its founder in the $1.26 billion sale of a 57 percent interest to SoftBank.
TRAC Intermodal, a Fortress Investment Group portfolio company, in the sale of its domestic chassis fleet to Direct ChassisLink.
América Móvil in a range of matters, including in its $905 million acquisition of Nextel Brazil and $648 million acquisition of Telefónica's operations in El Salvador and Guatemala.
American Tower in its $10.1 billion acquisition of CoreSite Realty Corporation.
Private Equity Funds, Real Estate Funds, and Other Investment Vehicles
Hillhouse in the formation of Hillhouse Fund IV, the largest Asia-focused private equity fund ever raised with $10.5 billion in total commitments.
J.P. Morgan in the formation of numerous onshore and offshore conduit funds to permit high-net-worth individuals to invest in investment funds.
Angelo, Gordon & Co. in various fund matters.
Member, Tax Section Executive Committee, New York State Bar Association
Faculty; Financial Institutions, Markets, and Transactions Training Series; 2023
CAMT, Excise Tax and Green Credits: U.S. Tax Lingo to Spice up Your Next Cocktail Conversation
The United Arab Emirates Taxation of Corporations and Businesses
Tax Reform 2021 and 2022: U.S. and OECD/G20 Developments and Resources
A Guide to the OECD/G20's October 8, 2021 Inclusive Framework Agreement on Global Tax Reform
The American Jobs Plan and Commercial Real Estate
Venture Capital Investing: New NVCA Models, and New Challenges for Foreign Investors in Early-Stage U.S. Companies
Impact of COVID-19 on US REITs
New York State Bar Association Tax Section Report on Section 1446(f) Proposed Regulations
Tax Cuts and Jobs Act: Our Insights
PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2022
2021 Tax Reform: The Substantive Changes Being Proposed
IFA Germany's Outlook on U.S. Tax Policy Under President Biden and Current Trends in International Taxation
The BEAT Regulations Are Finally Out: Cleary Gottlieb Insights
New York State Bar Association Tax Section Summer Meeting
Trump's U.S. Tax Reforms Explained – How Does the "Tax Cuts and Jobs Act" Affect Your U.S. Investments?
PLI's Taxation of Financial Products and Transactions 2018
PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2017
PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings November 2016
ABA Section of Taxation May 2016 Meeting
NYSBA's Tax Section Summer Meeting 2013
IBA's 14th Annual International Conference on Private Investment Funds
New US Tax Compliance Rules Under FATCA
PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2012
Developments in Corporate Criminal Investigations and Prosecutions – Chicago
American Bar Association Section of Taxation Midyear Meeting
PLI's Taxation of Financial Products and Transactions 2011
PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings
Language Capability
Russian (Fluent)
French (Rudimentary)
The Legal 500 U.S.
Tax: Financial Products; Tax: International Tax; U.S. Taxes: Non-Contentious
The Legal 500 Latin America
Turnarounds & Workouts
Bankruptcy Tax Specialist
magna cum laude


text:
Nessemtenga est une localité située dans le département de Boussouma de la province du Sanmatenga dans la région Centre-Nord au Burkina Faso.

Géographie

Importante localité du département, Nessemtenga se situe à environ  au nord-ouest de Boussouma, le chef-lieu départemental, et à  au sud-ouest du centre de Kaya, la capitale de la région. Le village se trouve à  au sud de la route régionale 14 reliant Kaya à Mané et à  à l'ouest de la route nationale 3 reliant Kaya à Korsimoro.

Histoire

Économie

L'économie du village, bien que portée par les services publics et le marché de Nessemtenga, reste largement basée sur l'agriculture vivrière, en particulier la culture du niébé, et l'élevage.

Éducation et santé

Nessemtenga accueille un centre de santé et de promotion sociale (CSPS) tandis que le centre médical avec antenne chirurgicale (CMA) se trouve à Boussouma et que le centre hospitalier régional (CHR) est à Kaya.

Nessemtenga possède une école primaire publique ainsi qu'un collège d'enseignement général (CEG) et l'un des lycées départementaux, le lycée privé Zanma.

Annexes

Notes et références

Liens externes

Articles connexes

Ville dans le département de Boussouma (Sanmatenga)

redpajama_set_name: RedPajamaWikipedia


text:
Q: Why my values of the form input does not pass to database Currently I am working on an apply form that staff taking leave. The form is user need to fill on their leaveDuration, leaveDate and reason only. I need to pass the values that they fill in the input to database so I can retrieve. After the user done submit, there will be a message said submitted and redirect to home.php. This problem had stucked me for few days already... Thanks for helping me and I appreciate on your help...
This is the code that I currently have problem passing the values into the database called leave_management
The functions that I place at the top of the form.php
<?php
    $db = mysqli_connect("localhost", "root", "", "leave_management");
    if($db === false)
    die("ERROR: Could not connect. ");
    if(isset($_POST['submit_btn']))
    {
        $ID             =  $_SESSION['user']['ID'];
        $leaveType      =  $_POST['leaveType'];
        $leaveDuration  =  $_POST['leaveDuration'];
        $dateFrom       =  $_POST['dateFrom'];
        $reason         =  $_POST['reason'];
        $status;
        $query = "INSERT INTO form (ID, formID, leaveType, leaveDuration, dateFrom, reason, status, dateApprove, approveBy, remark, Created, Modified)
        VALUES ('$ID', NULL, '$leaveType', '$leaveDuration', '$dateFrom', '$reason', 'Pending', '', NULL, '', '', '')";
        //mysqli_query($db, $query);
        if(mysqli_query($db ,$query)){
            echo "Records inserted successfully.";
        } else{
            echo "ERROR";
        }
        header("Location: home.php");
    }
?>

This is the form that user need to fill
            <form role="form" method="post" action="form.php">

                        Employee Name:

                    <input type="text" class="form-control" value="<?php echo $_SESSION['user']['name']?>" id="employeeName" name="name" disabled />

                        IC Number:

                    <input type="text" class="form-control" value="<?php echo $_SESSION['user']['IC']?>" id="ICno" name="IC" disabled />

                        Apply Leave for:

                    <select name="leaveType" required>
                        <option value="Annual Leave">Annual Leave</option>
                        <option value="Unpaid Leave">Unpaid Leave</option>
                        <option value="Sick Leave">Sick Leave</option>
                    </select>

                        Duration:

                    <input type="number" class="form-control" id="duration" name="leaveDuration" required />  day(s)

                        Date from:

                    <input type="date" class="form-control" id="datetimepicker" name="dateFrom" required />

                    Reason:

                    <textarea name="reason" class="form-control" id="reason" rows="5" cols="40" required></textarea>

                        <input type="checkbox" required /> I had understand and agree with the Leave Office Protocol and Term and Condition.

                <input type="submit" class="btn btn-primary" name="submit_btn"/>
            </form>

This is the database of the form.

It display the ERROR in echo "ERROR"...

A: when you redirect to another page, you can't use echo and it won't work...
instead, you can set a session and show that in your target page
for example:
    $result = mysqli_query($db, $query);
    if($result){
        $_SESSION['success'] = 'Records inserted successfully.';
    } else{
        $_SESSION['error'] = 'Error';
    }
    header("Location: home.php");

then, in your home.php page:
if (isset($_SESSION['success']))
    echo $_SESSION['success'];
elseif (isset($_SESSION['error']))
    echo $_SESSION['error'];

unset($_SESSION['success'],$_SESSION['error']);

A: The formID column you have made it auto-increment and not null in the table. And still, you are passing null to it in PHP code.

Also have a look at how to get the MySQL errors

https://www.w3schools.com/php/func_mysqli_error.asp

And your code is fully prone to SQL injection

Read about the PHP Prepared statements. https://www.w3schools.com/php/php_mysql_prepared_statements.asp

Note:

And then the columns to which you know can or cannot contain values sometimes, you can mark them as NULL in DB
Your query should be like:
$query = "INSERT INTO form (ID, leaveType, leaveDuration, dateFrom, reason, status) VALUES ('$ID','$leaveType', '$leaveDuration', '$dateFrom', '$reason', 'Pending')";

redpajama_set_name: RedPajamaStackExchange


Skyler's parents kindly babysat for us so we could go parasailing one morning! On first thought, parasailing seems terrifying, and it is! But only at first. As we slowly drifted higher and farther from the boat, I'll admit, I was pretty scared. Once we were out all the way (500 feet!) my heart rate slowed down enough for me to realize that it's actually pretty relaxing! We enjoyed the incredible views and watched for dolphins. Unfortunately, they weren't feeling very social that day.
The company we went with has a fun tradition of dipping parasailers in the water before they bring them back to the boat. I'm so glad we let them do this. It was freaky, but very fun.
Later, we met up with some family members in Georgetown. This is another adorable historic city. There are plenty of cute shops to buy souvenirs and treats. Behind the shops is a boardwalk. If you're lucky, you'll see alligators swimming below you. We only saw the warning signs, but maybe I should be grateful for that. We enjoyed the main shopping area, then drove around the beautiful, historic neighborhoods.
As we neared the end of our trip, Skyler wanted to make sure that I did as many iconic Pawleys Island things as possible. We had to visit the famous hammock shop. We walked into the little building to watch the hammock man at work. He was a very nice man named Marvin who hand-weaves every hammock! He told us that if he concentrates, he can make a hammock in 45 minutes. That day, he was taking his time, so it would be closer to an hour and a half. He then launched into stories about making hammocks and different people he has met. He was quite the character. He had us laughing the whole time.
I wanted to try as many Southern foods as possible on this trip. Throughout our time there I tried hush puppies, boiled peanuts, and fried pickles. All of these were yummy, but none of them compared with fried Oreos! If you've never tried them, they are amazing! They're basically bite-sized heart attacks, but holy cow, they are so yummy!
We finished off our last day with a fun trip to the beach. Skyler's mom told us about the Pawleys Island shell. Local Legend says that you can only find these shells here. If you do find one, the island has blessed your presence. Skyler's mom found a few! The island must love her.
Pawleys Island is a great vacation spot! We were sad to leave, and can't wait for our next visit.
We spent a lot of time driving and flying on this trip. Learn how we helped the baby during our travel time in this post.
Glad you enjoyed South Carolina as much as we do!


Roofed Right America is your number one resource for roofing information and commercial roofing services in Milwaukee. Our roofing contractors utilize years of experience and great customer service skills to provide the best flat roof systems. We conduct roofing inspections for a wide variety of businesses and flat roof systems to customize a plan for roof maintenance.
Our major roofing services include Milwaukee flat roof repair, green roof design and installation, and flat roof waterproofing. Whether you need a brand new roof installed or a minor roofing repair, our Milwaukee flat roof contractors have you covered. We are committed to providing Wisconsin commercial buildings with functional and dependable roofing systems to last years. Make an appointment for a roof inspection today and receive a free commercial roofing quote.
Roofed Right is committed to educating our customers on the details, terminology, and applications of our various Milwaukee commercial roofing services. Our glossary below consists of commonly used terms in the flat roof repair industry. Reference this list of important terms when you require more information for choosing the best Wisconsin commercial, industrial, or flat roofing repair and installation option.
This commercial roofing glossary covers the most useful and common roof repair and replacement terms.
If you still have more questions or concerns regarding our commercial roofing services, contact the Waukesha flat roof repair contractors at Roofed Right America.
Asphalt: A black, tarrish material which largely consists of bitumen compounds. Asphalt can be found naturally or can be produced through petroleum processing. Asphalt is the basis for many flat roofing systems, such as modified bitumen roofing.
Asbestos: a family of natural, fibrous, and impure silicate-based materials. Asbestos, originally used to reinforce roofing materials, has been outlawed due to health concerns and is no longer used in construction jobs.
Ballast: Heavy materials, such as stone aggregate or precast paver blocks, used to hold commercial roofing membranes in place.
Bitumen: An unstructured, semi-solid mixture of complex hydrocarbons created from organic materials. Asphalt and coal tar products are composed of bitumen materials and comprise two of the most commonly used roofing systems in the industry.
Creep: Deformation of a commercial or industrial roofing system caused by the slow shifting and settling of the roof membrane. that results from continuous thermal stress or loading.
Degradation: The eventual collapse and breakdown of the physical properties and appearance of a commercial or industrial roofing material due to exposure and elemental damage.
EPDM: Ethylene Propylene Diene Monomer, commonly called "rubber roofing", is a strong material highly resistant to damage, weathering, and water intrusion.
Felt: Felt materials are used as a base for many commercial and industrial roofing systems. Felt fabrics are manufacture from vegetable-based fibers, asbestos fibers, or fiberglass products.
Flashing: Flashing consists of sealing components designed to weatherproof and close a flat roof roof system along the edges to prevent water intrusion and damage. Flashing usually consists of a metal sheet and can be bent and formed to cover openings and cracks.
Heat Welding: A technique for melting and fusing overlapping edges or sections of modified bitumen, thermoplastics, or various thermoset roofing membranes through the application of heat and pressure. Heat application usually consists of using open flames to melt and bond the products.
Low Temperature Flexibility: The flexibility of a roofing membrane system after it has been cooled to a low temperature.
Mechanically-Fastened Membranes: Some commercial roofing membranes are attached at regular intervals using plates, battens, fasteners, clips, or other systems.
Membrane: A pliable, flexible, or semi-flexible roof covering system, often used as a waterproofing layer.
Mineral Granules: Natural or synthetically colored stone aggregate compounds often used as for granule-surfaced sheets and roofing shingles. Allows for extra traction and texture.
Modified Bitumen: composite sheets consisting of a polymer (e.g., atactic polypropylene (APP), or styrene butadiene styrene (SBS)) often reinforced and sometimes surfaced with various types of mats, films, foils and mineral granules.
Puncture Resistance: Materials designed to withstand heavy foot traffic and capable of resisting sharp objects. Commonly used around rooftop machinery, such as AC units and venting structures.
PVC: Polyvinyl Chloride, a thermoplastic single ply roof membrane system commonly used for commercial and industrial roofs.
Reflectivity: The level of resistance a roofing material possesses to infrared and UV light sources.
Reinforced Membrane: A commercial or industrial roofing system strengthened by the addition or incorporation of reinforcing materials. These materials include fiberglass products, polyester-based mats or scrims, nylon, and polyethylene materials.
Self –Adhering Membrane: A commercial and industrial roofing membrane capable of quickly and efficiently adhering to a surface through the removal of a release paper.
TPO Roofing Materials: TPO (Thermoplastic Olefin) membranes are a blend of polypropylene and ethylene-propylene polymers. TPO membranes can be blended with colorants, flame retardant materials, UV resistant/absorbing materials, and other substances designed to increase the product's lifespan. TPO roofing materials are 100% recyclable.


Alcohol is legal when used responsibly. Those who abuse or misuse this substance put others and themselves at serious risk. Alcohol use by minors opens up a number of issues that can follow kids far into the future.
If you think someone who shouldn't has been using alcohol, Test Smartly Labs is here to guide you toward the right alcohol testing for your needs.
We understand most people seeking out alcohol testing services are facing a stressful situation. That's why we take the time to educate you on your options. Depending on your circumstances, we can help you arrive at the most viable solution to meet your budget, so call today.


Negative real total of assembling and assembly!
Reporting the challenge again, unfortunately, just do not give up.
Here you can find the link to official Play Market GunSlinger - The Fast Gun game page. On that page you can download and easily install it on a mobile phone or an Android-based tablet. Please note: the application may ask for additional permissions and contain in-app purchases.
There's not a lot of questions about GunSlinger - The Fast Gun. Ask insistently in the comments so you can make it frequent!


text:
Which tennis player has a clay court winning percentage in singles matches of 94.55%?
Christine Marie Evert (born December 21, 1954), known as Chris Evert Lloyd from 1979 to 1987, is an American former world No. 1 tennis player. She won 18 Grand Slam singles championships and three doubles titles. She was the year-end world no. 1 singles player in 1974, 1975, 1976, 1977, 1978, 1980, and 1981. Overall, Evert won 157 singles titles and 32 doubles titles.
Evert reached 34 Grand Slam singles finals, more than any other player in the history of professional tennis. She holds the record of most consecutive years (13) of winning at least one Major title. In singles, Evert reached the semifinals or better in 52 of the 56 Grand Slams she played, including the semifinals or better of 34 consecutive Grand Slams entered from the 1971 US Open through the 1983 French Open. Evert never lost in the first or second round of a Grand Slam singles tournament and lost in the third round only twice.
Evert's career winning percentage in singles matches of 90.00% (1309–146) is the highest in the history of tennis, for men or women. On clay courts, her career winning percentage in singles matches of 94.55% (382–22) remains a Women's Tennis Association (WTA) record.

redpajama_set_name: RedPajamaCommonCrawl


text:
Q: Issues with /dev/sda prevent system to launch as you see, there are errors during launching the system (if it's important: ubuntu 14.04, my laptop is Asus Zenbook UX32l), and yesterday I heard some "clicks" when system was running. Now it doesn't launchs at all.
My questions are: what should I do now? what is the cause of this problem?
just because I don't have enough reputation here now, but I want you to see the photo of system messages, this is the link to my question with photo at stackoverflow.

A: I've looked up the model of your notebook and it would appear that if it is as originally sold, it may have either the 1TB hard drive or a 128gb SSD.  The symptoms you describe suggest a dying hard drive, which is consistent with very thin portable computers.  Hard drives are delicate machines under the best of circumstances, and so the thinner and denser the machine it is housed in, the less that exists to protect it if it is handled roughly.
Certainly I can offer you some shortcuts to diagnosing for certain that you need to replace the drive in your machine, but to cut to the chase, you probably need to plan to do that, and when you do, that you purchase solid state next time.  Supposing that your drive might be mSATA, rest assured you can purchase a 1TB in solid state for under $500, and in fact, you could probably tolerate something smaller in capacity and save a few dollars.  Now back to the matter of diagnostics.
The advice you've already received is good.  Yes, you can just boot your notebook to an external USB live Ubuntu boot medium such as that which you probably installed it with.  Alternately you can use an external USB cd/dvd drive to boot to a live cd/dvd.  Either will work.
Once you have booted to external media, you will want to open the included utility known as Disk Utility.  There you will see an area marked SMART, provided of course your dying drive supports that protocol.  If it does, you will not only be able to determine immediately if it is dying, but even what likely caused it and how long you have left to rescue any data you wish to save.
Rescuing your data will be easy once you are booted to this external media, provided of course that your personal data directories are not encrypted anyway.