A Good Cadence: Taking the CFRE today.

. I have been studying for several months and I hope I am ready. It is a four hour test on a number of topics. I haven't taken a test in a few years. All the butterflies I hated from those days have returned in force. There is good reason to worry, a lot of people don't pass the test and I have been known to be in the "lot of people" group.

The one area I still am a little worried about is the planned/estate giving side of the test. Here is a summary of the tools and reasons why someone might choose a particular tool in their estate plan. This is what I have been studying. Most I have taken straight from the Deseret Trust Company website, which by the way is the trust company we use to help members of the Church make planned gifts to the Church.

A trust document tailored to your needs is drafted. Your assets are transferred to the trustee you choose. The assets are usually sold by the trustee and reinvested to match your income objectives. You receive variable income for your life or a specified period of years. At your death or the end of the period, the remaining assets are transferred to the charity of your choice.

Before you begin, you need to make sure your financial and legal advisors are part of your gift strategy team. A charitable remainder unitrust can have an impact on other parts of your financial and estate plan. The professional staff at LDS Philanthropies can assist you and your advisors in the creation of trust documents.

The trust provisions you have control of when drafting your charitable remainder unitrust include:

With a charitable remainder unitrust, certain activities known as "self-dealing" are prohibited. Self-dealing rules prevent a donor who has transferred property to a trust, or a donor's family, from dealing with the trust. Actions considered to be "dealing" include buying from, selling to, and renting from the trust, and continuing to do business with the trust. The donor, the trustee, members of their families, and entities such as corporations in which they have substantial interests are "disqualified persons" and are prohibited from dealing with a trust that has been a recipient of the donor's property.

Federal tax law outlines a tier system that determines the taxation of trust income to income beneficiaries of a charitable remainder unitrust. Whether or not all income produced by the trust is distributed to the income beneficiary, the trust pays no income taxes on its earnings as long as it has no unrelated business taxable income (UBTI). An example of UBTI would be debt-financed income. The income to the income beneficiary from the trust is taxed based on the historical pattern of how income in the trust was earned. Income distributions are taxed in the following order:

For example, suppose you transferred a piece of real estate to the trust, and then sold the real estate and reinvested in blue-chip stock that provides both dividend income and capital growth. As income is paid from the trust to you, you would report all income as ordinary income (tier 1) to the extent of all dividend income received into the trust. Only after recognizing all ordinary income would you then report capital gain income (tier 2) from the sale of the real estate. As a general rule, you should assume for planning purposes that trust income will be taxed as ordinary income.

A charitable remainder annuity trust (CRAT) is a popular type of life-income plan. Cash, securities, real property, or other assets are transferred into a trust. The trustee manages the trust assets and pays you or others you choose a fixed income for life or for a term of years. When the trust terminates, the remaining assets in the trust are transferred to the Church or one of its institutions.

The typical donor:

  • Needs income for life or a specified term of years.
  • Desires a fixed income based on the original value of assets transferred.
  • Does not plan to make additional gifts to the trust in the future.
  • Is between the ages of 55 and 80.

Gift features and benefits:

  • Income for life (fixed payments)
  • Possibility of multiple beneficiaries
  • Assets transferred to the trust can be reinvested
  • Ability to choose the trustee (may be the donor)
  • Investment of assets is designed to balance income needs with preservation of principal
How Do I Make a Gift Using a Charitable Remainder Annuity Trust?

A trust document tailored to your needs is drafted. Your assets are transferred to the trustee you choose. The assets are usually sold by the trustee and reinvested to match your income objectives. You receive fixed income for your life or a specified period of years. At your death or the end of the period, the remaining assets are transferred to the charity of your choice.

Before you begin, you need to make sure your financial and legal advisors are part of your gift strategy team. A charitable remainder annuity trust can have an impact on other parts of your financial and estate plan. The professional staff at LDS Philanthropies can assist you and your advisors in the creation of trust documents.

Other Facts You Should Know about a Charitable Remainder Annuity Trust
The income tax deduction you receive from a charitable remainder annuity trust is based on an Internal Revenue Service (IRS) formula that considers the ages of the donors and income beneficiaries, the payout of the trust, and an IRS index rate known as the Applicable Federal Rate (AFR). The older you are, the larger your income tax deduction. Generally, if the trust is for a term of years rather than for life, the income tax deduction will be larger. If the present value of the remainder interest equals at least 10 percent of the value of assets transferred into the trust, the trust will qualify as a charitable remainder annuity trust. Also, a federally imposed 5 percent probability test determines the viability of the trust assets supporting the annuity payments. To qualify, the trust provision must meet this test.

The trust provisions you have control of when drafting your charitable remainder annuity trust include:

  • Choosing a trustee.
  • Designating the income beneficiaries.
  • Naming the charitable remainder beneficiaries.
  • Deciding on a payout rate for the trust.
  • Determining the frequency of the payments.
  • Selecting the term of the trust.

With a charitable remainder annuity trust, certain activities associated known as "self-dealing" are prohibited. Self-dealing rules prevent a donor who has transferred property to a trust, or a donor's family, from dealing with the trust. Actions considered to be "dealing" include buying from, selling to, and renting from the trust, and continuing to do business with the trust. The donor, the trustee, members of their families, and entities such as corporations in which they have substantial interests are "disqualified persons" and are prohibited from dealing with a trust that has been a recipient of the donor's property.

Charitable remainder annuity trusts use a tier system in determining the taxation of trust income to income beneficiaries. Whether or not all income produced by the trust is distributed to the income beneficiary, the trust pays no income taxes on its earnings as long as it has no unrelated business taxable income (UBTI). An example of UBTI would be debt-financed income. The income to the income beneficiary from the trust is taxed based on the historical pattern of how income in the trust was earned. Income distributions are taxed in the following order:

  1. Ordinary income
  2. Capital gain income
  3. Tax-free income
  4. Return of principal (corpus)

For example, suppose you transferred a piece of real estate to the trust then sold the real estate and reinvested in blue-chip stock that provided both dividend income and capital growth. As income is paid from the trust to you, you would report all income as ordinary income (tier 1) to the extent of all dividend income received into the trust. Only after recognizing all ordinary income would you then report capital gain income (tier 2) from the sale of the real estate. As a general rule, you should assume for planning purposes that trust income will be taxed as ordinary income.

A charitable gift annuity (CGA) is often a gift of choice when a guaranteed income is desired. A gift of cash or securities is transferred to Deseret Trust Company in exchange for a contractual life income paid monthly or quarterly. The income is guaranteed by the issuing charity. A portion of the gift is invested and used to provide income for life, and the remaining portion qualifies as a present-interest gift to the Church or one of its institutions. Part of the annuity income may be received tax free. Any capital gains taxes due on the asset that was exchanged for the annuity are paid over the annuitant's life expectancy.

The typical donor:

  • Needs guaranteed income for life.
  • Wants a fixed income based on the original value of assets transferred.
  • Desires to make a "present gift" for estate planning purposes.
  • Does not plan to make additional gifts to the annuity.
  • Is between the ages of 55 and 80.

Gift features and benefits:

  • Income for life (fixed payments)
  • Possibility of one or two income beneficiaries
  • Guaranteed contractual agreement
  • Issued and administrated by Deseret Trust Company
How Do I Make a Gift Using a Charitable Gift Annuity?

Charitable gift annuities cannot be issued in every state because of differing regulatory requirements. LDS Philanthropies can advise you regarding availability in your state. The professional staff of LDS Philanthropies drafts a gift annuity document that names the annuitant and the gift recipient, either the Church or one of its institutions. Once the document is signed by both you and Deseret Trust Company, you transfer cash or marketable securities to Deseret Trust Company. If the asset to be exchanged is marketable securities, contact?Deseret Trust Company?for information, including its account information at Depository Trust, which your broker will need to complete the transfer of your securities.

Before you begin, be sure your financial and legal advisors are part of your gift strategy team. A charitable gift annuity can have an impact on other parts of your financial and estate plan. The professional staff at LDS Philanthropies can assist you and your advisors in the?completion?of your gift annuity documents.

Other Facts You Should Know About a Charitable Gift Annuity
Sample rates offered for a $50,000 gift using a charitable gift annuity with Deseret Trust Company on 1 July 2001 were:

  1. age 65, 6.7%, income of $3,350, tax deduction of $17,068
  2. age 70, 7.2%, income of $3,600, tax deduction of $18,982
  3. age 75, 7.9%, income of $3,950, tax deduction of $20,972
  4. age 80, 8.9%, income of $4,450, tax deduction of $23,126

A charitable gift annuity is a contract between you and Deseret Trust Company. You make a gift to a charity that is legally obligated to pay you a fixed amount of income for your lifetime. The transaction is, in reality, a bargain sale?part sale and part gift?because the value of your gift to the charity exceeds the value of the annuity promised by the charity. The annuity is backed by the general assets of the issuing charity (Deseret Trust Company). The rate you receive for your annuity is structured to provide the Church or one of its institutions with a gift amounting to approximately 50 percent of the amount transferred in exchange for the annuity.

When you establish a gift annuity with the Deseret Trust Company and are concurrently working with a licensed financial professional, Deseret Trust Company may choose to buy an annuity contract on your life from a commercial insurance company. In that situation, your annuity amount and terms of the agreement remain unaltered.

The Deseret Trust Company adheres to the charitable gift?annuity rates?established by the American Council on Gift Annuities, a national organization that suggests rates for nonprofit organizations to offer to annuitants. The recommended rates are based on age and are the same for both genders. There can be exceptions to those rates based on extenuating circumstances.

A deferred charitable gift annuity (DCGA) is often the gift of choice when a future guaranteed income is desired. A gift of cash or securities is transferred to Deseret Trust Company in exchange for a contractual life income paid at least annually. The income is guaranteed by the issuing charity. A portion of the gift is invested and used to provide income for life, and the remaining portion qualifies as a present-interest gift to the Church or one of its institutions. Part of the annuity income may be received tax free. Any capital gains taxes due on the asset that was exchanged for the annuity are paid over the annuitant's life expectancy.

The typical donor:

  • Needs future guaranteed income for life.
  • Wishes to have a fixed income based on the original value of assets transferred.
  • Desires to make a "present gift."
  • Does not plan to make additional gifts to the annuity.
  • Is between the ages of 40 and 60.

Gift features and benefits:

  • Income for life (fixed payments)
  • Donor can select the starting date of the income based on life situation
  • Possibility of one or two income beneficiaries
  • Guaranteed contractual agreement
  • Issued and administrated by Deseret Trust Company
How Do I Make a Gift Using a Deferred Charitable Gift Annuity?

Deferred charitable gift annuities cannot be issued in every state because of differing regulatory requirements. LDS Philanthropies can advise you regarding availability in your state. The professional staff of LDS Philanthropies drafts a deferred gift annuity document that names the annuitant and the gift recipient, either the Church or one of its institutions. Once the document is signed by both you and Deseret Trust Company, you transfer cash or marketable securities to Deseret Trust Company. If the asset to be exchanged is marketable securities, contact?Deseret Trust Company?for information, including its account information at Depository Trust, which your broker will need to complete the transfer of your securities.

Before you begin, be sure your financial and legal advisors are part of your gift strategy team. A deferred charitable gift annuity can have an impact on other parts of your financial and estate plan. The professional staff at LDS Philanthropies can assist you and your advisors in the?completion?of your deferred gift annuity documents.

Other Facts You Should Know About a Deferred Charitable Gift Annuity
A deferred charitable gift annuity is a contract between you and Deseret Trust Company. You make a gift to a charity that is legally obligated to pay you, beginning at a future date, a fixed amount of income for your lifetime. The transaction is, in reality, a bargain sale?part sale and part gift?because the value of your gift to the charity exceeds the value of the annuity promised by the charity. The annuity is backed by the general assets of the issuing charity (Deseret Trust Company). The rate you receive for your annuity is structured to provide the Church or one of its institutions with a gift amounting to approximately 50 percent of the amount transferred in exchange for the annuity.

When you establish a deferred charitable gift annuity with Deseret Trust Company and are concurrently working with a licensed financial professional, Deseret Trust Company may choose to buy an annuity contract on your life from a?commercial insurance?company. In that situation, your annuity amount and terms of the agreement remain unaltered. The Deseret Trust Company adheres to the charitable gift?annuity rates?established by the American Council on Gift Annuities, a national organization that suggests rates for nonprofit organizations to offer to annuitants. The recommended rates are based on age and are the same for both genders. There can be exceptions to those rates based on extenuating circumstances.

The pooled income fund (PIF) is often referred to as the "mutual fund of life income gifts." A gift of cash or securities is transferred into a pooled income fund at Deseret Trust Company, which, as trustee, manages the assets and pays an income for life to you or the income beneficiaries you designate. At the death of the income beneficiary, the remaining assets left in the pooled income fund account are transferred to the Church or one of its institutions.

The typical donor:

  • Needs?variable?income for life.
  • Seeks income that is market sensitive.
  • May participate in different pooled income accounts for varied needs.
  • Is between the ages of 55 and 80.

Gift features and benefits:

  • Income for life, market sensitive
  • Mutual fund approach to a charitable trust
  • Reinvestment of assets transferred to the trust
  • Deseret Trust Company manages the fund
How Do I Make a Gift Using a Pooled Income Fund?

Deseret Trust Company has created and manages several pooled?income funds. After cash or marketable securities are transferred to Deseret Trust Company, these assets are pooled, reinvested, and managed with other donors' assets to leverage investment performance. A percentage share of the income earned in the fund is paid to you or the income beneficiaries you choose. When the income beneficiaries die, the remaining assets in your portion of that fund are transferred to the Church or one of its institutions.

Before you begin, you need to make sure your financial and legal advisors are part of your gift strategy team. A gift using one of Deseret Trust Company's pooled income funds can have an impact on other parts of your financial and estate plan. The professional staff at LDS Philanthropies can assist you and your advisors in completing your gift.

Other Facts You Should Know about a Pooled Income Fund
The income tax deduction you receive when giving through a pooled income fund is based on an Internal Revenue Service formula that considers your age, the ages of other income beneficiaries, the projected assumed payout of the fund, and a federal index rate. The older you are at the time you make a pooled income fund gift, the larger your income tax deduction based on the amount of gift transferred.

The trust provisions you have control of when giving through a pooled income fund include:

  • Naming the income beneficiaries.
  • Choosing the charitable remainder beneficiaries.
  • Selecting the frequency of income payments.
If you have named The Church of Jesus Christ of Latter-day Saints or one of its institutions as a beneficiary in your will, trust, or other legal instrument?please register it by clicking here. One of the most common and flexible ways of providing for your heirs and giving to a charity of your choice is to use a revocable living trust. It is usually created in partnership with a "pour over" will that transfers property into the trust that was not transferred previously. A?revocable living trust?is a valuable part of your estate plan that avoids probate and yet allows you to revoke or amend its provisions at any time during your life.

A trust is simply a legal entity that can hold and invest property on behalf of beneficiaries. Trusts are administered by a trustee. You may act as your own "self-trustee," or you can choose an individual or corporate trustee to act in your behalf.

The typical donor:

  • Needs?variable?income for life.
  • Seeks income that is market sensitive.
  • May participate in different pooled income accounts for varied needs.
  • Is between the ages of 55 and 80.

Gift features and benefits:

  • Income for life, market sensitive
  • Mutual fund approach to a charitable trust
  • Reinvestment of assets transferred to the trust
  • Deseret Trust Company manages the fund
How Do I Make a Gift Using a Revocable Living Trust?
The process of making a gift through a revocable living trust helps you focus attention on the future for both you and your loved ones. A revocable living trust is often used in combination with a will, charitable trusts,?life insurance?trusts, family partnerships, or other planning vehicles.

Revocable living trusts can be very complex and should only be completed with help from your legal and financial advisors. The professional staff at LDS Philanthropies will work in partnership with your advisors to achieve your goals. They can provide such information as the correct legal names of Church entities or the best charitable tools to help you reach your objectives. As we work together, you can be assured that bequests made through your revocable living trust will be part of a carefully structured plan to provide security for you and your heirs and to help benefit the Church and its institutions as you desire to do so.

Other Facts You Should Know about a Revocable Living Trust
Ownership of your assets and how title to those assets is held are two of the most important considerations in planning your revocable living trust. Ways in which title to assets may be held include the following:

Sole ownership?is a form of ownership in which the entire interest in the property is held by one individual who has the power to transfer the property to another by will or trust.

Tenancy in common?is a form of title where two or more owners share an undivided interest in the property. A tenancy in common is the customary form of ownership for friends or family members, but not for spouses who own property together. Upon the death of one cotenant, that cotenant's interest in the property can be transferred by will to his or her heirs. Ownership does not automatically pass to the surviving tenants in common, as is the case with joint tenancy.

Joint tenancy with rights of survivorship?is a form of title in which property is automatically transferred to the surviving joint tenants with right of survivorship at the death of another joint tenant. The property cannot be transferred by will or trust.

Tenancy by the entirety?is a form of title that exists in a limited number of states as a special form of joint tenancy held only by spouses. Upon the death of one spouse, the property passes automatically to the surviving spouse.

Community property?is a form of ownership found in the states of Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. In many community property states, all property acquired during a marriage, except property acquired by gift, inheritance, or with separate funds, is presumed to be community property, with each spouse owning one half of the property. Property acquired prior to a marriage is separately owned by the spouse who acquired the property.


If you have named The Church of Jesus Christ of Latter-day Saints or one of its institutions as a beneficiary in your will, trust, or other legal instrument?please register it by clicking here. Testamentary trusts are trusts that take effect at your death. Although you may desire to make a substantial gift to the Church or one of its institutions, your circumstances may not allow you to complete such a gift until you have provided for your spouse or others.?Charitable Remainder Unitrusts,Charitable Remainder Annuity Trusts,?Charitable Lead Trusts,?Charitable Gift Annuities, and nonqualified trusts can be established by?Will?or?Revocable Living Trust?at your death. As an example, you and your spouse can arrange to create a charitable remainder trust when the last of you dies to provide income to your children for 20 years, after which the amount left in the trust will go to benefit the Church or one of its institutions. A substantial part of the value of the asset transferred can avoid estate and gift taxes.

The typical donor:

  • Needs assets available during life.
  • Wants to benefit heirs first with an income stream followed by a significant gift.
  • Creates a gift as part of an overall estate plan.

Gift features and benefits:

  • Full or partial gift or?estate tax?deduction
  • Flexible estate planning
  • All assets available during life
  • Revocable during life

How Do I Make a Gift of a Testamentary Trust?
Gifts made through a testamentary trust should be structured as part of your overall financial and estate plan. They can be an integral part of your gift planning and also meet the special needs of your heirs. Because these gift types may be complex, you should always involve your legal and financial advisors to implement a workable plan. The professional staff at LDS Philanthropies is available to counsel with you and your advisors in meeting your goals.

Other Facts You Should Know about Testamentary Trusts
Testamentary trusts often mesh with other aspects of an individual's overall estate and gift plan. Here are a few related concepts to consider:

Generation-skipping trust?is a trust that transfers payment down to grandchildren. For example, a grandmother creates a trust giving income to her children and the trust assets ultimately to her grandchildren. Because she "skipped" her children and passed the property to the next generation, there are special limitations and transfer taxes that should be considered.

Incapacity?is the lack of legal ability or power to do something. Examples might be a minor child that does not have the legal right to vote or make contracts, or an intellectually handicapped child that has special needs after you are gone, such as income for life.

Spendthrift trust?is a special-needs trust in which a trustee looks after property or other assets on behalf of a person who spends money unwisely. This arrangement protects a person's property against himself or herself, or against creditors.

Sprinkling trust?is a trust that gives the trustee discretion to distribute income to many people at different times. This mechanism is often used to make distributions "as needed" to children or grandchildren for purposes such as schooling or missions.

Will substitutes?include devices such as?life insurance, joint-ownership of property, trusts, and other devices to partially eliminate the need for a will. If you have named The Church of Jesus Christ of Latter-day Saints or one of its institutions as a beneficiary in your will, trust, or other legal instrument?please register it by clicking here.

Life insurance is a valuable gift option that is often overlooked. Life insurance is frequently purchased as part of an overall financial or estate plan. As circumstances in life change, the need for insurance may diminish. A gift of a paid-up policy can provide tremendous benefits to the Church or one of its institutions.

The typical donor:

  • Has outgrown the need for the insurance protection.
  • Has paid into the policy for several years.
  • Wants to insure completion of a significant gift.
  • Uses the gift of insurance as part of an overall financial plan.

Gift features and benefits:

  • Immediate income tax deduction available to 50 percent of adjusted gross income
  • Flexibility in completing various giving plans
How Do I Make a Gift of a?Life Insurance Policy?with Cash Value?
To transfer ownership of an existing policy to the Church or one of its institutions, obtain a "change of ownership and beneficiary" form from your agent or insurance company. You should complete those portions of the form pertaining to "change of ownership" and "beneficiary designation." The correct name of the Church or one of its institutions must be used (contact LDS Philanthropies for this information). The appropriate form and a copy of the policy should then be transferred to LDS Philanthropies in behalf of the Church or one of its institutions. The receiving institution must sign the "change of ownership" form as the new owner. If the policy is not "paid up," future premiums are treated as cash gifts to the Church or one of its institutions.

If your are considering a new policy as a gift to the Church or one of its institutions, contact an LDS Philanthropies professional. Each state has different requirements regarding "insurable interests" associated with the right of the charitable recipient to purchase a policy on your life. Some states require that you initiate the policy with a minimum premium payment before you can transfer the policy to the Church or one of its institutions.

How Do I Make a Gift of Life Insurance with Cash Value using Gift-Planning Tools?
A common use of life insurance is to create an ?Irrevocable Life Insurance Trust? (ILIT) to use in conjunction with the creation of a?Charitable Remainder Unitrust. Using this concept, an asset such as raw land is transferred to a charitable remainder trust, sold in the tax-free environment of the trust and reinvested. Income is paid to you, and you "gift" some portion of the income to an irrevocable insurance trust which is owned by your heirs. At your death, the unitrust corpus will go to the Church or one of its institutions and the life insurance in the insurance trust is available for your heirs free of estate and income tax. Charitable planning using these concepts should be undertaken only with the advice and counsel of your financial and legal professionals. The professional staff at LDS Philanthropies will be happy to work with your advisors to help you achieve your charitable goals. Other Facts You Should Know about a Gift of Life Insurance with Cash Value
Two forms of life insurance are typically donated: paid-up "whole life" and "universal life." Awhole life policy?usually has cash value that may be used for the immediate needs of the Church or one of its institutions.?Universal life?policies can usually be structured so that premiums will not need to be paid after a period of years.

The charitable income tax deduction for a partially paid-up policy is based on the "Interpolated Terminal Reserve" (ITR) and not the policy's cash value. Use of the ITR for gift valuation purposes is an Internal Revenue Service regulatory requirement. The ITR value is an amount that reflects the daily current value of the policy and is slightly more than the cash surrender value (the amount the insured would receive) if the policy were cashed-in to the insurance company.

If you have named The Church of Jesus Christ of Latter-day Saints or one of its institutions as a beneficiary in your will, trust, or other legal instrument?please register it by clicking here.

A retained life estate deed allows you to donate your personal residence or farm to the Church or one of its institutions while retaining the right to live on and use the property. You may also consider donating a vacation home by this type of gift. When you make the gift, you retain the right to use the property for the rest of your life, a term of years, or a combination of the two. In exchange for your remainder interest gift, you receive an immediate income tax deduction.

The typical donor:

  • Wants to make a gift while retaining the right to use his or her property.
  • Has income he or she would like to offset with a charitable tax deduction.
  • Does not desire to pass personal residence or farm to heirs.

Gift features and benefits:

  • Immediate income tax deduction
  • Full use of asset during life
  • Meaningful gift to charity
  • Reduction of gift and estate taxes

How Do I Make a Gift Using a Retained Life Estate Deed with a Personal Residence or Farm?

A gift of a Retained Life Estate Deed to the Church or one of its institutions must be reviewed and evaluated by the Church Real Estate Division. LDS Philanthropies can assist you with this process. AReal Estate Packet* of specific information about the personal residence or farm must be completed and sent to LDS Philanthropies. Once a Real Estate Packet is received by LDS Philanthropies, the evaluation process may take 60 to 90 days to complete. This process includes such items as a physical inspection, environmental assessment, title report, appraisal, and so forth. When the evaluation is complete, you will receive notification of the results. For tax purposes, you must obtain your own appraisal to determine the fair market value you claim on your income tax return. Your tax return must include IRS?form?8283 signed by your appraiser. Other Facts You Should Know about a Retained Life Estate Deed Using a Personal Residence or Farm
While you retain the right to live on and use the property, you?continue?to be responsible for all routine expenses such as maintenance fees, insurance, property taxes, and repairs. If you later decide to vacate the property, you may rent all or part of the property to someone else, or sell the property in cooperation with the beneficiary institution. Charitable lead trusts (CLT) are often viewed as the opposite of a charitable remainder trust. A donor transfers property to the lead trust, which pays a percentage of the value of the trust assets, usually for a term of years, to the Church or one of its institutions. At the end of the trust term, the remaining assets in the trust and any growth it has realized are passed to your heirs. Although there is no income tax deduction when you create a charitable lead trust, your gift or?estate tax?is greatly discounted and any growth is passed to your heirs gift and estate tax free. It is one of the only transfer devices currently used that can discount the value of the original assets and result in little or no taxes. At the same time, you fulfill your charitable desires.

The typical donor:

  • Has a moderate to large taxable estate.
  • Has given to charities in the past.
  • Holds assets with growth potential.
  • Desires to pass certain assets to heirs.

Gift features and benefits:

  • Gift and estate?tax deduction?on the value of assets transferred
  • Growth transferred tax free
  • Perpetuates a tradition of charitable giving
  • Management of assets transferred
How Do I Make a Gift Using a Charitable Lead Trust?

A nongrantor charitable lead annuity trust document, the form of charitable lead trust most commonly used, is tailored to your needs by your legal professionals, with the assistance of the professional staff at LDS Philanthropies. You transfer appropriate assets to the trustee of the charitable lead annuity trust. The assets may be sold or retained, depending on the objectives desired. The trust pays a percentage of the original trust value to the Church or one of its institutions. Unlike a charitable remainder trust, a charitable lead annuity trust creates no income tax deduction to you, but the income earned in the trust is not attributed to you. The trust itself is taxed according to trust rates. The trust receives an income tax deduction for the income paid to charity.

The real value of using a charitable lead annuity trust is that the original asset values receive a gift and estate tax deduction based on the value of the?income stream?given to charity. Excess earnings and growth add to the value of the trust corpus. Each year as the charitable lead annuity trust corpus grows, the percentage paid to the charity represents a smaller percentage of the total trust value. At the end of the trust term, the trust terminates and all the assets in the trust, including growth, are transferred to your heirs without further gift or estate tax.

Before you begin, you should be sure to involve your financial and legal advisors as part of your gift-strategy team. A nongrantor charitable lead annuity trust is only effective as part of an overall financial and estate plan. The professional staff at LDS Philanthropies can assist you and your advisors in the implementation of a nongrantor charitable lead annuity trust within your overall estate plan.

Other Facts You Should Know About a Charitable Lead Trust
There are two general types of charitable lead trusts?a grantor charitable lead trust and a nongrantor charitable lead trust. Each can be in the form of a unitrust or an annuity trust. A grantor charitable lead trust provides an income tax deduction on its creation to the grantor (donor); however the grantor is taxed on the income paid to the charity. There are limited uses for grantor charitable lead trusts in both the unitrust and annuity variations. Therefore, a majority of estates use a nongrantor charitable lead annuity trust.

A nongrantor charitable lead annuity trust is primarily used in conjunction with an overall estate plan to provide a vehicle that not only greatly reduces the gift and estate tax on the transfer of high growth assets to heirs, but also provides a transfer of the growth tax free. Often you can remain as the trustee during the term of the trust to control management of its assets. Not only is the income from the trust paid to charity and not taxed to you, but it may also replace or enhance outright charitable gifts you wish to make.

The gift and estate tax deduction on the original transfer of assets is an Internal Revenue Service calculation based on the fair market value transferred minus the present value of the income stream to charity. The longer the term, the greater the deduction. Although this method is an attractive way to transfer assets to heirs and make a substantial gift to the Church or one of its institutions, it works best when used in estates of approximately $5 million or more.

Like other tools mentioned in this section, the charitable lead trust is most frequently used in conjunction with nongrantor annuity trusts, irrevocable life insurance trusts,?Private Foundations?or alternate foundations like?Donor Advised Funds?and?Support Organizations, and many other estate-planning vehicles. Donor advised funds (DAFs) are becoming a popular way of supporting charities while exercising more control and input than is available with an outright gift. Like a?Support Organization, a donor advised fund is regarded as a public charity. It tends to be more flexible than a?Private Foundation. The Church's donor advised fund allows you to give your cash or marketable securities at a time that is advantageous for tax purposes, allowing you later to decide which charities you would like to support. You may give all of the proceeds from the fund to the Church and its institutions, or you may choose to give up to 60 percent to other charities of your choice.

The typical donor:

  • Has a larger than average estate.
  • Wants to time the gift to his or her tax situation.
  • Desires to involve the family in gift-making decisions.
  • Wants to give now, but not sure which charity he or she wants to benefit.

Gift features and benefits:

  • Gift tax deduction based on full market value
  • Separates timing of gift with delivery to charity
  • Creates philanthropic training ground for the family
  • Allows family involvement after your death

How Do I Make a Gift Using a Donor Advised Fund?
A donor advised fund for the Church and its institutions is administered by the Deseret Trust Company. You sign appropriate documents and then transfer cash or marketable securities to Deseret Trust Company. Each year, you and those family members you select advise Deseret Trust Company as to those charitable causes that you wish to receive income and any principal you desire to give. Your decisions may differ from year to year. You should be sure your financial and legal advisors are part of your gift strategy team. Use of a donor advised fund is only effective as a part of an overall financial and estate plan. The professional staff at LDS Philanthropies can assist you and your advisors in participating in the donor advised fund.

Other Facts You Should Know about a Donor Advised Fund
There are many advantages of a donor advised fund:

  • Flexibility in timing and where you give: you can make a gift to the Deseret Trust Company donor advised fund and take an immediate charitable income tax deduction; you can choose later those charities that should receive gift distributions and how much they will receive.
  • Tax benefits: tax benefits are more favorable than those available by using a private foundation.
  • Less complex: you are not required to file separate?tax returns?or accountings; donor advised funds are not subject to private foundation rules.

There are also some disadvantages of a donor advised fund:

  • Limited control: you do not enjoy the same control as you would with a private foundation.
  • Reduced charitable emphasis: some for-profit institutions that offer donor advised funds may care more about management of the assets than the gifts created.

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Long Island Mudcats Black ? USSSA 11u Youth Baseball Champions

It all started out very bleak.? The thunderstorms on Friday night and early Saturday morning put the USSSA 11u Youth Baseball Championship at risk.? If not for the work of the Town of Smithtown Parks Department (along with a couple of the coaches from the Oceanside Bulldogs), the fields would not be playable.? Since the men worked from 7am Saturday until the delayed game time of 12pm, the Championship could be played.? The Global Recreation Network thanks the Town of Smithtown Parks Department for their work and for allowing us to play our tournament.?

The USSSA 11u Championship, played at Flynn Field in Smithtown, featured six teams; Diamond Jack Super and Diamond Jack Gold of New Jersey, Long Island Mudcats Black and Long Island Mudcats Grey, Oceanside Bulldogs and the Long Island Gators.

The two Diamond Jacks are part of Diamond Nation at the Jack Cust Academy out of New Jersey.? The Long Island Mudcats are part of a seven-team organization with teams from 8-years old to 13-years old.? The Oceanside Bulldogs are an 11u team that has won fourteen tournaments in the past three years and have a 30-6 record so far in 2012.? Out of Levittown, New York, the Long Island Gators is another single team organization that actively prepares their players for future baseball activities.

The Championship was set up over a two-day schedule.? On Saturday, Long Island Mudcats Grey, Diamond Jacks Gold and Oceanside Bulldogs played each other head to head On Flynn Red.? After the three-game head to head series, the Oceanside Bulldogs were to top ranked team in their bracket with a 2-0 record, followed by the Long Island Mudcats Grey and Diamond Jacks Gold.? On Flynn Blue, the Long Island Mudcats Black went undefeated on Saturday to grab the top seed in their bracket, followed by Diamond Jacks Super and the Long Island Gators.

The following games were scheduled for Sunday after the seeds were set: Diamond Jacks Gold vs. Diamond Jacks Super with the winner playing the Oceanside Bulldogs and Long Island Mudcats Grey vs. Long Island Gators with the winner playing Long Island Mudcats Black.

Diamond Jacks Super was superior over their friends in Gold and the Long Island Mudcats Grey defeated the Long Island Gators.? In the semi-finals, Diamond Jacks Super defeated the Oceanside Bulldogs and Long Island Mudcats Black avenged a defeat a week earlier by beating the Long Island Mudcats Grey.? This set up the finals of Long Island Mudcats Black against Diamond Jacks Super.

In a highly contested game, both on and off the field, the Long Island Mudcats Black defeated Diamond Jacks Super 6 to 4 to give the USSSA 11u Youth Baseball Championship to the Mudcats Black.? Looking at the Diamond Jacks website, part of their Mission Statement includes that their mission is to provide education?under the supervision?and direction of our outstanding baseball staff.? In a poor showing of respect for the Global Recreation Network Staff and of the rest of the teams in the tournament, the Diamond Jacks Super coach refused to accept the 2nd Place trophy that his team had earned and did not allow his players to accept participation trophies that were awarded to all participating players.? We at the Global Recreation Network are still wondering what lesson the Diamond Jacks Super coach was teaching his players.

The Long Island Mudcats Black celebrated as a team, with their families and friends and were awarded the 1st Place trophy in a ceremony at home plate on Flynn Red.? Each player had a part in the undefeated tournament.? Congratulations go out to the entire roster of the Long Mudcats Super, their coach Mike McKenna and its entire staff on their victory in the USSSA 11u Youth Baseball Championship.

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Michael Jackson Still The King Of Pop Three Years After Death

MJ's continued influence on pop culture has proved that the King of Pop will forever remain in the hearts of music fans.
By Nadeska Alexis

<P><P>Music fans the world over can mark June 25, 2009 as one of those eerie days that force them to recall exactly what they were doing in the moments before they heard tragic news. Michael Jackson died that day, at the age of 50, and the world was not ready to see him go.</P><P>No entertainer could ever fill the void that MJ left behind, but his memory has not faded in the three years that he's been gone. In the past 12 months alone, we've seen Jackson-inspired productions, heard narratives from celebrities who continually cite him as a key influence, and this summer his face will be plastered on Pepsi cans to commemorate the 25th anniversary of his classic album <i>Bad.</i> Keep reading to see a few examples from the past year that prove that Jackson has remained forever in the heart of pop culture.</P><P></p><div class="player-placeholder right" title="Remembering Michael Jackson" id="id:1614746" width="415" height="255"></div><p></P><P><strong>Conrad Murray manslaughter trial</strong></P><P>The public and very messy manslaughter trial for Jackson's doctor Conrad Murray began in late September, and it was an excruciating and drawn-out ordeal for fans who were hoping to find closure after the star's death. After a painstaking six-week trial, which included testimony from 49 witnesses, a jury delivered a guilty verdict on involuntary manslaughter charges for Murray on November 7, and the world let out a collective sigh of relief.</P><P><strong><i>Watch the Throne</i> shout-out</strong></P><P>The guilty verdict in Murray's involuntary manslaughter trial was handed down just hours before Jay-Z and Kanye West's Watch the Throne tour hit Madison Square Garden in New York, and it was clear that the hip-hop Titans were paying attention, just like everyone else. While spitting his lines on the <i>WTT's</i> "Welcome to the Jungle," Jay threw extra emphasis on the line, "Rest in peace to the leader of the Jackson 5," which drew applause from the crowd.</P><P><strong>Cirque Du Soleil launches Michael Jackson: The Immortal World Tour</strong></P><P>After a few preliminary shows in Canada, in October Cirque Du Soleil launched Michael Jackson: The Immortal World Tour in the U.S., dedicating a two-hour production entirely to the fallen legend. The mind-blowing mashup of dance and acrobatics, set to MJ's music, was an immediate hit, and the 65 artists who trained intensely for their performances did not take their responsibilities lightly. When MTV News caught up with one of the dancers backstage, following a performance set to "Danger," he admitted that the entire production was deeply emotional, and that if MJ could see the show, "he would feel such a sense of pride of what he has given us to work with."</P><P><strong>Jackson tops fans' hologram wish list</strong></P><P>Tupac's hologram appearance at the Coachella Valley Music and Arts Festival in April set off a firestorm of speculation about which deceased entertainer we could expect to see onstage next. Not surprisingly, MJ was on the tip of many a fan's tongue. LMFAO's Redfoo put MJ's name at the top of his hologram wish list, while a quick poll of fans in the Times Square area found that the masses wholeheartedly agreed."It's a really clich&#233; answer, but in my time I've never seen [Michael Jackson] and it would just be something awesome to watch," one fan told MTV News.</P><P><strong>Justin Bieber's "Die in Your Arms" single inspired by MJ</strong></P><P>Justin Bieber stopped by MTV's Times Square studio on June 19 for his "Bieber Live" special, during which the 18-year-old superstar performed one of his new singles "Die in Your Arms," and explained that the track was inspired by old MJ footage he viewed during a session with producer Rodney Jerkins. "Before I got in the booth, [Rodney Jerkins] showed me this hour-long video of Michael [Jackson] footage, never been seen before. It's Michael's personality, him in the booth dancing. It's some really special stuff," Bieber recalled. "So me seeing that, going in there and being inspired and working with Rodney, who worked with Michael &#8212; it was incredible."</P><P><strong>Pepsi 'Live For Now' Campaign</strong></P><P>In 1984 Michael Jackson first linked up with Pepsi for a $5 million marketing campaign, and 28 years later the soda giant is teaming up with the Jackson estate to commemorate the 25th anniversary edition of his classic album <i>Bad.</i> The "Live for Now" campaign will find the icon's face plastered on special, limited-edition Pepsi cans this summer. The cans will include special download codes treating fans to <i>Bad</i> remixes.</P><P><strong>Rick Ross shouts out MJ on <i>Self Made Vol. 2</i> </strong></P><P>From Bieber to Rick Ross, no artist has escaped the influence of Michael Jackson. The Maybach Music Group CEO is unveiling his latest compilation album Self Made Vol. 2 on Tuesday, just one day after the anniversary of Jackson's death, and that fact didn't escape him. Ross begins the LP's intro by telling fans, "If Michael Jackson came alive right now, he'd ask you to smoke one for him. So in his honor [lights up]."</P><P><b>Jackson Brothers launch Unity Tour</b></P><P>Five days before the June 25 anniversary of MJ's death, his four brothers &#8212; Jermaine, Jackie, Tito and Marlon &#8212; launched their Unity Tour. The Jackson brothers revealed that a joint tour has been in the making for years, but admitted that they needed time to heal after losing the most famous member of the Jackson 5. Following Michael's death, all four brothers were featured on the A&E reality series "The Jacksons: A Family Dynasty," which found them coping with their loss. In April it was rumored that an MJ hologram would make an appearance on the jaunt, but there's been no confirmation that the early reports were true.</p></p>

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Public pensions to give 'clearer picture' of finances

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Pet Bird Care ? 5 Accessories to Consider When Caring For Your ...

  • Pet Bird Care ? 5 Accessories to Consider When Caring For Your Pet Bird June 26, 2012

    Adopting a pet bird will bring many hours of companionship and pleasure to you and your family. It's a huge and sometimes lifetime commitment as some parrots can live 50 years or more with proper care. Here are 5 accessories for you bird room that will... [?]

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  • How to Choose Your Very Own Pet Bird June 25, 2012

    Choosing a pet bird can be a little tricky but it is not an impossible task. There are so many breeds and types of pet birds available now that you can choose any one you like which is ideal for you requirements in terms of its size, color, noise and... [?]

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  • Pet Bird Cage and What You Should Consider June 24, 2012

    Birds make excellent pets and there is no denying this. In fact, they are one of the most popular creatures to keep as pets. [?]

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  • Choosing a Pet Bird June 23, 2012

    Birds can make wonderful pets though each one has their own personality and characteristics. Do some research first before you make a commitment to ensure you get the right bird suitable for you. [?]

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  • Essential Pet Bird Supplies ? 5 Things Your Pet Bird Deserves June 22, 2012

    Adopting a pet bird involves a serious and often very long term commitment. Having the proper supplies will give your bird the best opportunity to live a long and high quality life with you and your family. Here are 5 essentials that should be found in... [?]

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  • How Much You Should Spend on a Pet Bird? June 21, 2012

    Getting any kind of pet will cost an owner a considerable amount of money. After the actual purchasing of the pet, there are a thousand other costs that will factor in to how much you should spend on a pet bed. These are not limited to but include... [?]

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  • Pet Birds Need a Lot of Stimulation to Keep Them Amused and Bird Accessories Are a Must to Keep Them June 20, 2012

    Pet birds need a lot of stimulation to keep them amused and bird accessories are a must to keep them happy and have a healthy active life. If any bird is left in a bird cage and is not paid attention to it will become very bored and withdrawn and it... [?]

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  • Many Bird Owners Wonder Whether They Should Trim Or File Their Pet Bird?s Beak June 19, 2012

    Many bird owners wonder whether they should trim or file their pet bird's beak. We as pet owners like to know we are doing the right thing by them, after all we are wholly responsible for each and every animal that we have. [?]

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  • Pet Bird Health June 18, 2012

    When you are considering buying a pet bird, there something that should be determined right from the start. This is pet bird health. You do not want to end up with a bird that is sick from the beginning. You should shop around for reputable breeders.... [?]

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  • Pet Bird Cages June 17, 2012

    A pet bird cage is the creatures home sweet home. This home is your birds inner sanctum. It is a place that the bird will feel secure and can be happy in a safe habitat. Just like up humans. Our home is our castle where we can be the king. Pet bird... [?]

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    Centennial Potato Plot helping Presque Isle hospital celebrate ...

    PRESQUE ISLE, Maine ? A unique project is under way in Aroostook County to illustrate how a 100-year-old hospital took root in the area.

    Officials from The Aroostook Medical Center, Cavendish Produce and Northeast Packaging Company gathered in a Presque Isle potato field early Monday to officially dedicate the TAMC Centennial Potato Plot.

    The two-acre section of a field on U.S. Route 1 between Presque Isle and Caribou celebrates the hospital and its ties to agriculture.

    According to hospital officials, the idea for what is now TAMC was envisioned by Frank White, an attorney, in 1908. During that time, he made frequent trips to outlying farms and neighboring smaller communities by horse and wagon, soliciting donations.

    Through the efforts of White and other community leaders, Presque Isle General Hospital was incorporated on April 8, 1912. The hospital was sustained through the years by public donations, not only of money, but of food, furnishings and linens.

    Cavendish Produce donated the two acres of russet potatoes that have already been planted.

    Plans are for TAMC employees and their family members to harvest the field by hand in early October. The future of the harvested potatoes involves Northeast Packaging Company.

    Bob Umphrey, president of the company, said Monday that a special commemorative five-pound potato bag will be designed to recognize TAMC?s centennial. That process will include an art contest to engage members of the public.

    ?We are launching an open contest to help us design one side of this special bag,? he explained. Northeast Packaging Company will produce the packaging later this summer in time for the harvesting of the potatoes.

    A panel of judges from Northeast Packaging Company, Cavendish and TAMC will review the entries and pick a winner. The selected design will be unveiled at the Maine Potato Blossom Festival on the judges reviewing stand on Saturday, July 21, just before the parade during a new event called the Spuddy Recovery Triathlon organized and co-sponsored by TAMC.

    Once the potatoes are harvested and placed in the special commemorative bags, TAMC will send the spuds to statewide elected officials and other dignitaries. U.S. Sen. Susan Collins has agreed to see to it that a bag is delivered to the White House. In addition, TAMC intends to provide commemorative bags of potatoes to attendees at their annual Fall Health Fair, which this year will be themed Harvest, History and Health.

    ?We are so grateful to these two generous companies for working collaboratively with TAMC and making this unique project possible,? said Lynn Lombard, chairperson of the TAMC Board of Trustees. ?As we continue to mark 100 years of The Aroostook Medical Center, our hope is to engage as many residents as possible in the celebration. Certainly, the TAMC Centennial Potato Plot will be a visible reminder all summer long and into the fall of the significant contributions of both the agricultural community and TAMC to our wonderful quality of life here in The County.?

    The design contest is open to all ages and will run through July 12. A special entry form, complete with contest rules and a designated area to match the printable space on the potato bag are available and will be mailed to prospective entrants.

    For information on the contest or to have an official entry form mailed, call 768-4044 or email bcaron@tamc.org.

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    Toshiba Excite 13

    Toshiba's new 13.3-inch tablet?isn't a desk, or a serving tray, or even really a tablet. After a couple of days of using it, I realized what it is. It's a TV. The Toshiba Excite 13 ($649.99 for 32GB, $749.99 for 64GB) would make a great portable TV. But it's too expensive to become a mainstream hit, and it's missing the apps which could deliver good-looking HD content to its huge screen.?

    Physical Design and Networking
    The largest tablet we've ever seen, the Excite 13 is awkward to hold, and even a little awkward in my lap. There's a reason this thing comes with a stand, a completely separate squarish chunk of metal that the tablet sits in. The tablet is slim, though, and slides easily into a backpack for transport.

    As for actual numbers, the Excite 13 is 13.5 by 8.5 by .4 inches and 2.2 pounds. It's very well-built, with the same aluminum body found on the Excite 7.7 ($499, 3.5 stars) and Excite 10 ($449.99, 3.5 stars) tablets and a flat glass screen. There's a micro USB port for syncing, but to charge the tablet, you need the included unique, laptop-style power brick. The tablet also has a microHDMI port, full-sized SD card slot and headphone jack.

    You have to think differently to figure out where to use the Excite 13, but once you get into the mindset, it becomes easy: You'd prop it up in the kitchen for recipes, you might stick it on a side table in a hotel room, or prop it up at the end of a dorm room bed.

    One thing you don't really want to do is put it in your lap. The Excite 13 is a long, skinny rectangle, and it's just awkward to hold. When I put it in portrait mode on my lap to play a game, the end of the tablet went off the edge of my knees.?

    Other than video playback, there's another potential market for this tablet. Because the 13.3-inch, 1,600-by-900 LCD screen packs a relatively low 133 dots per inch, text is pretty large, and the touch keyboard is just plain huge. That makes the Excite 13 a good choice for people with mildly impaired mobility or vision. The flip side of that, of course, is that some graphics (especially in games) look jaggy if you have your nose right up to the screen.?

    The Excite 13 is a Wi-Fi-only tablet and connects to 802.11b/g/n networks, albeit only at 2.4GHz. You also get Bluetooth and?GPS, although the idea of tacking this monster to your dashboard is pretty funny.

    Apps and Performance
    Running on Nvidia's latest quad-core Tegra 3 processor, the Excite 13's benchmark results are absolutely killer. This is one of the fastest Android devices we've tested, and performance is impeccable. Tegra-enhanced games like Zen Pinball THD and Riptide GP play very smoothly.

    But, as I mentioned earlier, the large, relatively low-DPI screen can make some graphics look poor. Some of this is the developers' fault; I downloaded some games from Nvidia's Tegra Zone, and it became painfully obvious that some of the images in the game Princess Punt THD were being scaled up, for instance. But I also found diagonal lines on the Zen Pinball flippers a bit jaggier than usual.

    The 133 pixels per inch is actually higher density than the iPad 2's 9.7-inch 1024-by-768 131-ppi?screen. But it's lower than most 10-inch Android tablets, which have around 150 ppi, and much lower than most phones, smaller tablets, and the New iPad, which generally clock in between 215 and 330 ppi. Whether you see the screen as low-res depends on where your expectations are, and devices like the 215-ppi Samsung Galaxy Tab 7.7 ($699, 3.5 stars) and upcoming 224-ppi Asus and Acer tablets have raised my expectations.?None of this mumbling about pixels per inch matters if you're sitting more than about two feet away from the tablet, though.?

    Toshiba didn't do much to alter Android 4.0 here, only adding some pre-loaded apps, most of which you can ignore. There's a Flipboard-like news app, a Blio-powered book store, a file manager, and a custom DLNA-enabled media player with a better file viewing layout than the standard Android media player.

    The Excite 13's size means it can pack a very large battery, and we got excellent battery life results?8 hours and 38 minutes playing a video with the screen on maximum brightness and Wi-Fi turned on. That's longer than the new iPad, which only managed five and a half hours on max brightness. The difference? The new iPad's super-high-res screen is a power hog.

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    Cancer, Oral Sex, and Presidential Politics | Psychology Today

    The posts on Animals and Us normally deal with the psychology of our relationships with other species. But I am best known at my university as the guy who teaches the sex course. Occasionally a writer needs to clean out the cobwebs by shifting gears a bit. So in this post, I decided to discuss a topic related to the other side of my academic life - human sexuality.

    The New Science of Culturomics

    One of my favorite toys from the wunderkinds who gave us Google Earth is Google?s Ngram Viewer. Ngram is a free and easy to use graphics program that tracks the ebb and flow of ideas through a culture. At its heart is a massive data set consisting of 500 billion words taken from 5 million digitized books published between 1500 and 2010.

    Ngram makes anyone a player in the new science that Ngram devotees call ?culturomics.? Plug the words, names, or phrases you want to track into the search bar and off you go. In a click of a mouse, a graph pops up?showing changes in the relative importance of the concepts over time. Ngram?s uses are endless. For example,?its developers used Ngram to track the Nazi suppression of modern art, and in a previous Psych Today blog I used Ngram to trace changes in the role of pets in American culture.

    And I recently used it to test a theory about the rise of oral sex in America.

    Reverend Fischer's Oral Sex Hypothesis

    Politics is getting particularly dirty as we approach the presidential election, and my foray into the culturomics of sexual behavior was motivated by a recent statement by Reverend Bryan Fischer, a radio commentator and the new darling of the religious right. While you may never have heard of him, his?status as a culture warrior was described by Jane Mayer in a recent article in The New Yorker. Though not as well known as Glen Beck or Rush Limbaugh, his radio show, Focal Point, reaches a million listeners every day ? about the same as MSNBC?s Rachel Maddow.

    Fischer is most famous for his gay-bashing diatribes. But in a recent attack on Democrats, he railed against the evils of heterosexual oral sex (which he cryptically refers to as ?the kind of activity that President Clinton practiced in the Oval Office?). Specifically, Fischer made two claims about oral sex on his radio show (here). The first is that oral sex has caused a dramatic increase in the number of cancers of the head and neck in the United States. The second is that Bill Clinton is the culprit. Let?s examine these claims separately.

    ?Is Oral Sex A Health Hazard?

    Reverend Fischer says that oral sex can be bad for your health. He is, unfortunately,?probably right. Cancers of the throat and mouth are on rise, and there are now about 35,000 new cases a year. A 2007 study found that people with cancer of the mouth and throat were considerably more likely to have had multiple oral sex partners than a cancer-free control group. Another study found that oral sex (and even open-mouth kissing) facilitates the transmission of human papillomavirus. (HPV is the malicious family of bugs which sometimes cause genital warts and cancer). But what really got Fischer in a twit was a January 2012 study which found that 7% of Americans aged 14 to 69 are infected with oral HPV. This spells trouble as the most common variety of the HPV in people?s mouths is also among the most carcenogenic.

    Oddly, Fischer neglected to mention another STD that is associated with oral sex -- herpes. In times past, the simplex 1 variant of herpes was considered a non-sexually transmitted oral form of the virus which caused cold sores on the mouth and lips. A different form, herpes simplex 2, was thought to cause the STD, genital herpes. But because of the increased popularity of oral sex, particularly among the young, more and more people are showing up at their doctors with cold sore herpes on their genitals. Indeed, at the University of Wisconsin, the proportion of students genital sores caused by herpes simplex 1 jumped from 31% in 1993 (the year Bill Clinton became president) to 78% in 2001 (the year Clinton was replaced by his less kinky successor). Hmmm?..

    Using Ngram to Test The Fischer Oral Sex Hypothesis

    So, while I hate to admit it, Fischer?s claim that oral sex can cause cancer is probably true. But what about his second claim -- that the former president's ?inappropriate relationship? (Clinton's term) with a White House intern instigated an epidemic of oral sex among the youth of America? Fischer is, of course, dredging up a charge that has made the rounds for years. But now, thanks to Google?s Ngram Viewer, I was finally able to put it to an empirical test.

    It was the easiest research project I have ever conducted, and you can replicate it yourself. Here?s how. Pull up Ngram viewer by clicking here. Then type Bill Clinton and oral sex separated by a comma into the search bar. Now limit the dates to the period you are interested in and specify the correct language. (I used the years 1960 to 2000 and American English). Finally, hit enter. Bingo?..

    Here?s what I got.

    Frequency of "Bill Clinton" (blue) and "oral sex" (red)

    ?

    In the graph, the relative frequency of usage of the term ?oral sex? is in red and ?Bill Clinton? is in blue. Ngram clearly shows that the rise of oral sex in the American lexicon began nearly three decades before Bill met Monica. The bottom line is that President Clinton had essentially no impact on America?s sexual landscape.

    So, sorry Reverend, your theory is wrong. You can't pin the increase of oropharyngeal cancers on Clinton. And when it comes to oral sex, he was product of his times rather than, well, a taste maker.

    By the way, I also used Ngram Viewer to test another well-known claim, this one about rock and roll and Christianity. Reverend Fischer would probably approve of the results: John Lennon was wrong - The Beatles were never more popular than Jesus (click here for the graph). It?s not even close.

    ?* * * * *?

    Hal Herzog is Professor of Psychology at Western Carolina University. He is the author of Some We Love, Some We Hate, Some We Eat: Why It?s So Hard To Think Straight About Animals.

    Follow on Twitter @herzoghal

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    Nearly 3 in 10 have no emergency savings

    By Allison Linn

    Most Americans don't have enough money saved for a rainy day -- or even a cloudy one.

    A new?survey from Bankrate.com finds that 28 percent of Americans haven?t saved any money at all to cover their bills in case of a job loss or other disaster.

    Only 25 percent of people had six months of savings -- the usual?amount financial experts say you should have socked away for an emergency.

    And six months might not even be enough?given how long it?s taken people to find a job these days. The median duration of unemployment was 20 weeks in May, or about five months, according to the Bureau of Labor Statistics. For older Americans it can be much longer.

    Another?21?percent said they had some money saved up, but not even enough to cover three months of expenses.

    Taken together with those who hadn?t saved at all,?49 percent of people couldn?t go three months without a paycheck. That?s up from 46 percent last year.

    Still, the figure is?better than six years ago, when a similar Bankrate.com survey found that 61 percent didn?t have three months of living expenses saved up.

    The recession and the weak recovery have been a wake-up call for?many Americans, sparking an increase in savings and a decline in debt.?But recently there have been signs that people are?taking on debt again for things like cars and education, and relying more on their credit cards.

    It?s not clear whether that?s by choice or necessity, although Bankrate research did show that about one-third of those?surveyed were less comfortable with their savings than they were a year ago.

    The survey was based on telephone interviews with 1,000 Americans.

    Related:

    Gen X may have taken biggest hit in economic downturn

    Long-term unemployed losing benefits as job picture improves

    How much do you have saved for an emergency, such as a job loss?

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    Ninety-Year-Old Woman Chases Down, Apprehends Mugger With Help of Good Samaritan


    When he saw 90-year-old lady being knocked to the ground outside a convenience store by an mugger who ran away, Robb Revelli sprang into action.

    Revelli, 36, helped the woman grab her credit cards that fell during the attack, then asked if she wanted to go to the hospital or chase the attacker.

    "If she was down, I was down to go get him," he said, "and we did."

    The pair caught up to the attacker, 27-year-old Damarea Johnson.

    Revelli

    "[I] caught up to him and put him in a headlock, and he started throwing money," Revelli (pictured), a former rugby player, told the Oakland Tribune.

    "He kept fighting the whole time. I had scratches on my face."

    As Revelli held the man down, the woman called 911 to report the crime and to praise her good Samaritan rescuer. "He's an excellent, wonderful fellow," the woman, who has asked that her identity not be released, told police on the call.

    "I hope God protects him and blesses him for the rest of his life."

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