Legal Law

nonprofit payroll

Nonprofit organizations have some unique situations when dealing with payroll and payroll taxes for their employees. Here we are addressing many of the common payroll scenarios for nonprofit payrolls.

Nonprofit Payroll: Employee Records

There are many state and federal laws and regulations related to employee records that can be confusing and sometimes contradictory. What employee records should you keep to be safe? The following items, if you actually have them (and you should) should be kept in the employee’s personnel files. We recommend for IRS and auditing purposes that you keep them for at least seven full years.

  • employee job application
  • Background checks and references
  • Job offer
  • Work description
  • IRS Form W4
  • Equivalent W4 status
  • HLS Form I9
  • Employee benefits enrollment or denial forms
  • Annual performance evaluations
  • Interim Evaluations or Disciplinary Forms
  • exit interview

Possible additional ways to maintain

  • Copies of any statements provided by employees regarding nonresident alien status, residence in Puerto Rico or the Virgin Islands, or residence or physical presence in a foreign country
  • Any agreement between you and the employee on Form W-4 for voluntary withholding of additional amounts of tax
  • Employee requests to have tax withheld based on their individual accrued wages and any notice that such request was revoked
  • IRS Form W-5, Earned Income Credit Advance Payment Certificate, and the amounts and dates of the advance payments
  • Nonprofit Payroll: Payroll Records

  • The name, address, and Social Security number of each employee
  • The total amount and date of each wage payment and the time period the payment covers
  • The amounts subject to withholding for each salary payment
  • The amount of withholding tax collected on each payment and the date of collection
  • The reason, if the tax base is less than the total payment
  • The fair market value and date of each non-monetary compensation payment
  • Information about the amount of each payment for accidents or health plans
  • The dates in each calendar quarter on which any employee worked for you, but not in the course of his or her trade or business, and the amount paid for that work, if necessary to calculate tax liability.
  • Copies of statements employees give you when reporting advice received at work, unless the information shown on the statements is elsewhere on this list.
  • Nonprofit Payroll: Employees

    Officers and Directors

    The Internal Revenue Code defines a corporation’s officers (president, vice president, secretary, and treasurer) as employees, and your 501(c)(3) must classify them as such for tax purposes. This applies if your organization pays these officers to perform their duties as officers.

    A 501(c)(3) should not classify a corporate officer as an employee if they perform no or only minor services and do not receive or are entitled to compensation.

    Rather, the Code defines a corporation’s directors, that is, members of the board of directors, as non-employees, and your 501(c)(3) must classify them as such for tax purposes. This applies if your organization pays board members to attend board meetings or otherwise compensates them for performing their duties as directors.

    volunteers

    From time to time, some 501(c)(3)s may provide prizes or gifts to volunteers. In general, for non-cash items of nominal value, such as a holiday ham, your organization should not count these items as taxable wages.

    If your 501(c)(3) gives volunteers cash items, such as gift certificates or any other taxable fringe benefits, you must include these items in the volunteers’ taxable wages.

    Employees

    If a person is not an officer, director, or volunteer and you compensate them for work performed and they are not an independent contractor, they are an employee. Like other employers, 501(c)(3)s that pay wages to employees must pay federal employment taxes on those wages. These taxes include:

    • Federal taxes
    • FICA taxes (Social Security and Medicare)

    Nonprofit Payroll: Federal Income Tax Tenure

    Your 501(c)(3) generally (except statutory employees) must withhold and pay federal income tax from your employees’ wages.

    To calculate how much federal income tax to withhold, employers must require employees to complete IRS Form W-4, Employee Withholding Allowance Certificate. Have each new employee complete and sign a W-4 before their first day of work. Keep the form on file and send a copy to the IRS if the IRS directs you to do so in a written notice.

    If a new employee does not provide a completed Form W-4, their 501(c)(3) should assume single status with no withholding.

    Nonprofit Payroll: FICA Taxes

    FICA taxes go toward Social Security and Medicare. Your 501(c)(3) must withhold and pay these taxes from employee wages, with one exception: If your organization pays an employee less than $100 in any calendar year, you do not need to withhold FICA taxes for that employee. . A 501(c)(3) must pay both the amount of FICA tax withheld from employee wages and the organization’s match for that amount.

    Nonprofit Payroll: Federal Unemployment Taxes

    The following is a direct quote from the IRS 940 instructions available at the following link:

    http://www.irs.gov/instructions/i940/ch01.html#d0e251

    “Religious, educational, scientific, charitable, and other organizations described in section 501(c)(3) and tax-exempt under section 501(a) are not subject to FUTA tax and are not required to file the Form 940”.

    What it all boils down to is that if you are a 501(c)(3) and have received your favorable determination letter from the IRS, you do not have to pay federal unemployment taxes.

    Nonprofit Payroll: State Unemployment Taxes

    States vary on unemployment taxes on nonprofit organizations and you should check with your state Unemployment Insurance Department for the rules in the states where you have employees.

    Nonprofit Payroll: Paying Federal Income Taxes and FICA

    Your 501(c)(3) must pay the income taxes withheld, along with the employer and employee portions of FICA taxes (minus any advance earned income credits). [EIC] Payments). These payments must be made electronically using the Electronic Federal Tax Payment System (EFTPS) or by mailing or delivering a check, money order, or cash to an authorized depository. Please note that some taxpayers are required to deposit exclusively using EFTPS. Consult with a qualified nonprofit payroll tax professional for additional information.

    Nonprofit Payroll: Payroll Tax Return

    Once your 501(c)(3) deposits federal income and FICA taxes, you must file returns saying you have withheld and paid them. Just as the 501(c)(3) pays federal income taxes and FICA together, you must report them together on IRS Form 941, Quarterly Federal Tax Return for Employers. They must also be reported annually on the IRS Form W2, a copy of which is also distributed to your employees.

    Non-Profit Payroll: Conclusion

    There are many similarities between nonprofit payroll and for-profit payroll, but there are several differences that have not all been discussed here. We always recommend that you use a qualified payroll outsourcing company with CPAs on staff. That way, your questions can be professionally answered and any issues resolved by a CPA who is eminently qualified by training and experience to work with the IRS on payroll tax issues.

    Legal Law

    Learn to talk like a hippie

    Do you want to learn to talk like a hippie? The flower children of the 1960s invented dozens of countercultural words and expressions to describe their experiences and beliefs. Whether you’re planning a party to celebrate peace and love, or just want to learn some hipster slang, here’s a short list of hippie words and expressions.

    Baby or girl: A term of endearment for men or women, such as “Honey.”

    Bag: A favorite hobby or activity, as in “Playing the guitar is my bag, baby.”

    Ban the bra: A feminist slogan. The bra was considered a symbol of the oppression of women, and bras were sometimes burned in protest.

    bread: Money or cash. “I wish I didn’t have to work, but I need the bread.”

    Bumper: Unfortunate occurrence or sad feeling. “What a bummer, man!”

    Cat: A nice male.

    Chick: A pretty young woman.

    Fresh: Admirable or fashionable, and worthy of emulation.

    Cop-out: Lame excuse for inaction or taking the lazy path. “He said the dog ate all our brownies. What a cop!”

    Dig: “I like” means “I understand your point of view.” It’s also a way of describing something you really like, like “I love those sandals.”

    Do your thing!: Do whatever makes you happy.

    Drag: Boring or disappointing. “What a bore!”

    Far!: “Amazing!”

    Flower Children: Hippies were called flower children because they wore flowers in their hair, on their clothes, and painted flowers on everything.

    Flower Power: The flowers symbolized the power of love over hate. Most famously, hippies attached flower stalks to the barrels of law enforcement guns during anti-war protests.

    Fearful: Stylish in an unconventional way. For example, music and fashion can be original.

    Generational gap: Define the divergence between the ideals of modern young adults and those of the older, more conservative generations.

    Be realistic: Be realistic. You are in denial.

    Let go: Stay calm and let things happen at their own pace.

    marvelous!: More pleasurable! The best!

    Annoyance: problem or difficulty “I was bothered by the police. What a bother!”

    If it feels good, do it: Be uninhibited, have fun however you want.

    Relaxed: Quiet and calm. “The crowd was relaxed.”

    top: A $10 bag of marijuana, a full ounce at the time.

    love beads: Natural beads that were fun to wear and fun to give away as a token of friendship.

    Love in: A hippie event with love for all things as its central theme.

    Make love and not war: Hippies chanted this slogan to protest against war and promote peace and love.

    Man: Spoken instead of a man’s name, as a friend, partner, friend, partner. “Hey man, I like your Hendrix poster.”

    The man: An authority figure, esp. police.

    Mellow: Pleasant and pleasant.

    Calm down: Take it easy; keep calm

    munchies: Ravenous hunger, “I’ve got the snacks!” It also means delicious food, as in “Introducing lots of snacks to share.”

    Out of sight or out of sight: It means fantastic, “The Beatles are out of sight!”

    The plastic: Fake or artificial.

    Rap: A rap means a friendly discussion. Rapping is talking. The word was not associated with music as it is today.

    Touch the exact subject!: An exclamation meaning “I completely agree!” Political emphasis is indicated by a raised fist.

    Just: Worthy and commendable.

    Stage: The party or place where cool people meet. “Dig this wonderful scene!”

    Selling: Abandoning counterculture ideals for material or personal gain. “He sold himself to work in a bank. What a commitment!”

    Pull apart: split “Let’s split this scene.” “We have to leave at midnight.”

    Square: Describes a person or thing that is conformist, upright, and very uncool. “My mom is so square!”

    stuff: Total obsession or favorite hobby. “Incense is my thing, baby!”

    Threads: Clothing.

    Amazing: Fascinating and captivating with psychedelic undertones.

    Tense: Stressed or on the edge. “My dad gets so uptight with my boyfriend.”

    ambient: Short for vibrations, it means a feeling or intuition. “This place generates very good vibes.” “I’m getting bad vibes from that cop.”

    Departure: Hard to believe or really unbelievable.

    What’s going on’?: What happens?

    Where is!: Highly recommended place to go. “Haight-Ashbury is where it’s at, baby.”

    This list of hippie slang is not complete. What hippie words or expressions do you know that are not on this list?

    Legal Law

    An early history of old school jujitsu – Part 1

    In the next few days I will write an article on the history of Japanese Jujitsu/Judo prior to World War II. I wasn’t sure where to start, but here I am, so let’s get started.

    I’m going to start with H. Irving Hancock, who in the early 1900s wrote several books on the history of Japanese physical training and Jujitsu. I will start with his book Japanese Physical Training written in 1903.

    “Later, he studied in Nagasaki, with Inouye San, a Jiu-jitsu instructor in that city’s police department.”

    This was the first time I heard of Inouye. Now if we look at Hancock’s other book Jiu-jitsu Combat Tricks written a year later in 1904:

    “The exponents of the Tenjin School of Jiu-Jitsu have developed to their greatest possible perfection a style of stopping the punch of the boxer that cannot be surpassed for neatness of execution, effectiveness and speed. It is a feat that applies only to stopping a left hand punch punch by the boxer.”

    Before I leave this book, the reason for the two quotes above is:

    1.) The mention of Inouye, the Nagasaki Police Department’s jujitsu instructor.

    2.) The mention of the “Tenjin/Tenshin” system

    You’ll see where I’m going with this later.

    Another quote that is very interesting.

    “In Japan the complete course of jiu-jitsu requires four years.”

    That seems very reasonable, since I’ve read that nowadays it takes about 15 years to receive a Menkyo Kaiden in Tenjin Shinyo Ryu. The question is, why so long? I don’t have 15 years to dedicate myself to an art.

    At this point I would like to mention another ancient book on jiu-jitsu, “YABE SCHOOL OF JIU JITSU” written in 1904 by Yae Kichi Yabe. In Yabe’s book he mentions that the system is based on that of “Tenshin”. Also in this book is the “Vital Touches” phase used to describe Atemi or “Ate”!

    Professor John J. O’Brien claims that he received his diploma in Jiu Jitsu in 1905 from the Governor of Nagasaki. O’Brien spent ten years as a Police Inspector in Nagasaki. He was responsible for introducing President Teddy Roosevelt to Jiu Jitsu, as well as instructing Colonel AJ Drexel Biddle.

    Next we go to Col. Risher W. Thornberry. Thornberry wrote several books on jujitsu from 1905 to 1933. In his first jujitsu book written in 1905, the first page is very interesting. It shows a picture of Prof. Kishoku Inouye, “Nagasaki Police Instructor”. At the top of the page it reads: “Jiu-jitsu: As taught by Professor Inouye to over 2,000 officers and soldiers now on the front lines.” Reference to the Russo-Japanese War.

    This book was written only a year or two after Hancock’s book. They both mention Inouye and Tenshin. A definitive connection is beginning to develop.

    An interesting quote from Thornberry’s book,

    “Jujitsu has a weapon in the form of ‘atemi, or vital touches,’ which can be administered with the thumb, closed hand, elbows, burls, edge of the hand, or even with the head.” Again, the reason for mentioning this quote is the use of the word “Vital Touches”.

    Research shows that Thornberry actively taught jiu-jitsu. One of Thornberry’s students was Samuel R. Linck. Linck published a book in 1943 called “COMBAT JIU JITSU”. an excellent book Linck studied with Thornberry in Los Angeles for several years. Linck received a “Master’s Diploma” from Thornberry in “Tenshin Ryu” dated May 6, 1935.

    In Linck’s book, he gives a brief history of jiu-jitsu.

    “These forms of the art were closely guarded and only taught to the samurai or warrior class, the group now known as the Black Dragon Society.”

    Linck taught a man named George Tate. Linck and Tate taught a jiu-jitsu class in Los Angeles. Tate later succeeded Linck as instructor and continued to teach and train Jiu-jitsu. Tate became the jiu-jitsu instructor for the Los Angeles Police Department and later led a class at the LA Judo Club.

    Copyright 2003 thetruthaboutselfdefense.com ©

    Legal Law

    Public speaking: applying adult learning principles for more effective training

    Did you know that adults have special needs as learners?

    When we were kids, we went to school and sat in class every day, and our teachers taught everyone the same way. It didn’t really matter if you were a visual learner, an auditory learner, or a kinesthetic learner. The teacher pretty much did what he felt most comfortable doing. Times have changed and teachers are now more aware of learning styles and other issues that affect children’s learning.

    But the principles of adult learning are still quite new to most people. If you’re a speaker and you’re doing some kind of education or training with the groups you’re speaking to, this applies to you.

    First, a little history. Malcolm Knowles is considered the “father of adult learning”, although the topic had been discussed and researched more than a century before.

    Knowles’ assumptions were that adults:

    1) move from dependence to self-direction;

    2) draw on your pool of experience to learn;

    3) they are ready to learn when they take on new roles; Y

    4) wanting to solve problems and apply new knowledge immediately.

    In her book, “The Modern Practice of Adult Education: From Pedagogy to Andragogy,” Knowles counters the view that adults cannot learn: “…the rapidly accelerating rate of change in our society has demonstrated that this doctrine is no longer valid”. Facts learned in youth have become insufficient and in many cases actually false, and skills learned in youth have been rendered obsolete by new technologies.”

    The term “andragogy” has come to mean self-directed learning for people of all ages, as opposed to the term “pedagogy” which defines teacher-directed learning. In practical terms, it means that when educating or training adults, process comes before content.

    Knowles may not have invented these terms or concepts, but he was the first to bring them together into an organized theory. Additional theories of adult learning have also been developed since Knowles’ time. Here is an overview of adult learning principles that will greatly enhance your understanding of how and why adults learn. This will allow you to tailor your presentations and training more effectively to the groups you serve.

    1. Adults are autonomous and self-directed

    Adults want to decide for themselves what, when, how and why to learn. Speakers/instructors must allow adults to direct some of their own learning. Here are some ways to make this easier:

    * Ask your participants what they already know about your topic and what they are interested in learning. Find out what their goals are for being there.

    * Share your agenda and request information. This could lead to changing the order of your workshop to better serve the needs of the group. You may find that you spend more time on certain topics than you had planned and less on others. Be flexible.

    * Act as a facilitator, guiding the group and encouraging them to come to their own conclusions, rather than force-feeding information in a lecture format. Allow them to be responsible for their own learning.

    * Research the needs of the group and the organization beforehand, so that you can provide a mix of information that meets your perceived needs and your actual needs.

    2. Adults have a lifetime of knowledge and experiences that inform their learning

    Adult learners can be a valuable resource for you as an instructor/speaker. It is also important that they connect the learning with those previous life experiences. Here’s how to make the most of your audience’s experience and insight.

    * Don’t assume your participants are “blank slates” and don’t know anything about your topic. Nothing is more insulting than a speaker who launches into a lecture without first finding out the needs and knowledge level of the audience. Do your research and ask questions first to find out what they already know.

    * When appropriate, ask your audience to share their experiences and create activities that call upon them to use their experiences, for example, in small group discussions.

    * Prepare activities that involve choices, so that the learning process can be better tailored to the individual levels of your participants.

    3. Adults need relevance in learning

    It is important for adults that they are learning something relevant and applicable to real life, be it personal or work related. Here’s how to make learning relevant to your audience.

    * Identify learning objectives and ask participants to share their goals.

    * Discuss and ask to share real world applications of your topic.

    * Avoid giving a workshop or a presentation that is too theoretical.

    In the book “Teacher”, Sylvia Ashton-Warner discusses the relevance of her work as a teacher with Maori children. She remembers trying to teach them to read European textbooks with pictures and language that mean nothing to them. When she begins to work within her own language, culture, and her experiences to teach them to read, they flourish. Relevance is one of the main keys to learning for people of all ages.

    4. Adults are motivated to learn by both external and internal factors

    As children, many of us were motivated to learn by nothing more than the rewards and punishments of our parents and teachers.

    As adults, we have many reasons to seek learning:

    * is a job requirement

    * we want to make new friends and connections

    * for professional development and to advance our careers

    * to relieve boredom

    * because we are interested in a particular topic and want to learn for fun

    * to create a better environment for our children and families

    . . . And the list goes on.

    As an instructor/speaker, it’s important to understand the many reasons attendees attend your seminar. They may not be there by choice, for example. Ask them why they have come and what they hope to get out of the experience.

    Just as it is important to understand what motivates your participants to learn, it is also important to understand what the barriers to their learning might be:

    * worry about finances

    * time constraints

    * childcare issues

    * relationship problems (one partner feels threatened by the other’s advances)

    * lack of confidence in the ability to learn (some people came to believe that they were not good at school, and they carry it with them forever)

    * insecurity about intelligence

    * concern for practicality and relevance

    . . . And the list goes on!

    Understanding the motivations and barriers your participants face can help you, as a trainer, identify the best way to serve them, increasing their motivation to learn.

    5. Adult learners have sensitive egos.

    Many of us, throughout life, have developed a fear of appearing stupid or incompetent. As children, we were encouraged to explore, ask questions, and learn about the world, but somewhere along the way, that was taken away from us. Many adults have mixed feelings about teachers, school, and structured learning.

    Some people go to great lengths to hide their inability to read, for example, or their lack of understanding of their job duties.

    An instructor/speaker must be aware of these issues and build trust by treating students with respect, sensitivity and non-judgment.

    * Allow participants to build confidence by practicing what they have learned in small groups before facing the large group

    * Use positive reinforcement to encourage participants

    * If sensitive topics are to be discussed, create a safe space by enforcing confidentiality and allowing participants to “pass” if there is something they don’t feel comfortable talking about.

    * Provide low risk activities before moving to higher risk or higher confidence activities

    * Acknowledge participants’ prior life experience and knowledge and allow them to express opinions and share in class leadership.

    A speaker who thinks they know more than anyone in the room is asking for trouble and creating an environment that discourages learning.

    6. Adults are practical and problem-oriented, and they want to apply what they have learned.

    Probably the most important outcome for adult learners is being able to apply their learning to their work or personal life, right away. Help facilitate this by doing the following:

    * Use examples to help them see the connection between classroom theories and practical application

    * Use problem solving activities as part of learning.

    * Create action items or task lists together with participants

    * Help students transfer learning into daily practice by offering follow-up advice or mentoring

    * Create an experiential learning environment that follows an experiential learning cycle

    This has only been a brief overview of the principles of adult learning. I hope you found some of the advice in these articles helpful.

    At its most basic level, adult learning tends to be self-directed and based on a person’s individual needs and life experiences. Follow these tips when working with adults, and you’ll be on your way to creating a truly effective learning experience.

    Legal Law

    Eight tips on how to increase your fertility

    The month of October is National Infertility Awareness Month. We understandably appreciate the opportunity to educate the public on current issues and advances in this field. The 2009 annual meeting of the American Society for Reproductive Medicine will be held in Atlanta from October 18-21. You can follow us on Twitter to see some of the topics that will be discussed by entering #ASRM09 on those days!

    I would like to share some tips on how to improve your fertility. This problem affects about 7.3 million women and men in the United States, representing 15% of couples in their prime reproductive years.

    AGE

    I want to start with age, because it’s one of the greats. Women are born with 1-2 million eggs and at age 37 they have 25,000 left. How well it reproduces depends on a number of factors, but one of the most important is the factor of age. The quality of those eggs begins to deteriorate after 30, and more significantly after 35, due to poor egg quality. There is no way to change the quality of the egg. Consider trying to start your family sooner rather than later. If that’s not possible, continuing birth control pills could extend the viability of eggs in a woman’s ovaries by putting the ovaries to rest. Seek help for infertility problems early instead of putting it off. If you’re over the age of 35, come up with a well-defined, aggressive treatment plan with a set schedule. Don’t let your doctor reassure you that “everything is fine and you just need to wait for it to happen.” Basically, I advise my patients over the age of 35, if there is no pregnancy after 6 months, see a fertility specialist for a complete and thorough evaluation (which should only take 1-2 months), create a treatment plan in a set amount of time and move through that plan sequentially. For example, if you start with ovulation induction and intercourse, use it for 4-6 months, then move to IUI for 4 attempts only, and then move on to IVF. As time goes by, your chances are getting smaller, even with IVF.

    HEALTH

    The key ingredient here is good health and exercise in the years leading up to trying to conceive. It is recommended to exercise for at least 5 hours each week. Good habits start early, but it’s never too late to start! Weight can also affect your ability to get pregnant, in some cases, and being too above or below your ideal BMI (body mass index) can be harmful. See the National Institutes of Health website to calculate your BMI: http://www.nhlbisupport.com/bmi/. Try to have an ideal BMI, however, do not postpone pregnancy to lose weight if you are over 35 years of age.

    diet

    A good diet before beginning your efforts to conceive is also important. It makes sense to eat lots of fruits and vegetables, but did you know that dairy and yogurt have been found to be equally important? A study from Harvard Medical School suggests that full-fat, not skim, dairy products are responsible for protecting against ovulatory infertility. Another interesting finding has been that folic acid improves ovulation in women and, in men, sperm quality! It can be taken as a multivitamin and found in foods like oranges. Eliminating trans fats in women with diabetes also seems to help. Moderate caffeine and alcohol intake is also important. Once again, the ideal weight is beneficial. No matter what others say, there are no diets or foods that “enhance” fertility, but a healthy diet can generally help.

    TIMED SEXUAL ACTIVITY

    Many couples trying to conceive use over-the-counter ovulation kits. However, there are a few things to keep in mind. Most women ovulate 14 days before their next period. For example: If your cycles are 25 days long, you are most likely ovulating around day 11 of the cycle. Your fertile window would then be CD# 9-13. Those are the days I would recommend having sex. You must stop intercourse at CD #7 and wait until CD #9 to begin. Have intercourse once a day in those five days, only one ejaculation per day. Start using your ovulation kit on CD #9 (counting back 16 days from the end of your average cycle). Remember, once the egg is released from the ovary, it is only receptive to sperm and can be fertilized for about 12 hours. If you have irregular cycles, you may have another problem and need to see a specialist to determine what is happening. But the absolute bottom line over time is this, make it fun, NOT scientific! Her husband will become a reluctant participant if he is forced. Don’t tell him, “honey, it’s my fertile time again, we have to have sex,” he shouldn’t even know. You just need to set the stage for him to get interested, excited, and “turned on.” That way, you’ll both enjoy the experience and it won’t be a chore to try.

    PAW THE TUXEDO DRESS

    Virtually all studies show that smoking impairs fertility. In women, 10 or more cigarettes a day reduces egg quality. Smoking after conception has been linked to miscarriage and ectopic pregnancy. In men who smoke, there is a problem of lower sperm count and lower sperm motility, which means lower sperm functionality. The worst is smoking marijuana. Any chemical that enters your body enters your bloodstream, your cells, and your sperm and/or eggs. This is an absolute no no! The same is true of other forms of recreational drugs, including large amounts of alcohol. My rule of thumb is that if it affects brain cells, it also affects reproductive cells.

    RELAX

    Couples trying to conceive can become stressed, especially if they have been trying for more than a few years. Yoga, acupuncture, massage, and meditation tapes made specifically for infertility patients are helpful. My patients are encouraged to use relaxation techniques. It helps them get through the emotional ups and downs of the IVF process. Patients approach the day of the procedure in a much calmer and more relaxed manner and it can make all the difference in how well the recovery and transfer goes. Seeing a therapist for massage therapy or meditation therapy may also be covered by insurance, if an anxiety disorder can be shown. As mentioned above, make it fun and enjoyable, not homework.

    CHECK YOUR DOCTOR

    You want a doctor who knows fertility inside out. Most of these types of doctors will be able to offer ALL levels of infertility treatment. Just like you don’t want a doctor who only does Clomid, you don’t want a doctor who only does IVF. You will be pushed to the only thing they can do for you, Clomid or IVF. It is easy to spot this. . . just ask, “what levels and types of treatment can I get?” Most importantly, infertility should be diagnosed and treated by a specialist doctor, not general practitioners, nurse practitioners, PAs, or physician assistants.

    IF ALL ELSE FAILS…

    If your fertility journey runs into too many obstacles, you may need to explore other options. Keep in mind that if you don’t get pregnant naturally, that’s NOT the end of the road. I advise my patients, “Nowadays, we can get almost anyone pregnant, it just depends on what you need to do to get pregnant.” There are many reasons why a woman or man may be infertile and a visit to a good fertility specialist will certainly narrow down or identify where the problem lies. Treatment often varies from person to person, so don’t expect to find the answer in a forum or chat room. Blocked fallopian tubes, high FSH levels, abnormal sperm count or low motility, all these and more explain the infertility problems in many couples.

    A diagnosis by a physician is necessary to effectively identify the best course of action for the couple trying to conceive. But don’t let your doctor prescribe Clomid without a good reason. Clomid is NOT a miracle drug. It has a specific purpose, which is to induce ovulation in non-ovulating women. If you have regular cycles, it is a sign that you are ovulating. That means the problem is something else and Clomid won’t change that. Make sure the treatment you are receiving is treating a specific problem. Ask your doctor to explain his strategy, why he is using the treatment he recommends, and what he is treating. Treatment without a specific reason is a waste of time and money, just like treatment without completing a full infertility evaluation. I can’t tell you how many patients I have seen who have been on multiple cycles of Clomid or IUI only to find out their tubes are blocked!

    Above all, stay positive, we are here to help!

    Legal Law

    How is women’s industrial workwear different from men’s?

    There is much to be said for what the rise of feminism and the women’s movement has achieved in terms of gender equality in the workforce: today, thankfully, more and more women are able to follow their dream and start a career in heavy lifting. outdoor. labor and other potentially hazardous industrial workplaces. Unfortunately, the workwear industry has been struggling to keep up with the increasing hands-on involvement of women in traditionally male industries, and therefore workwear designs still tend to flatter the masculine physique. That is until recently. Fortunately, new ranges of workwear can now be found, designed specifically for women, to show more attention to the female physique in its build.

    Workwear specifically designed for women is important because the flexibility and comfort of garments worn in potentially hazardous environments can affect worker safety. For women who work outdoors, in low light conditions, hi-viz polo shirts, vests, jackets and tops are just as essential as they are for men. So are woolen knits and weather resistant items for the colder months. Women who work in the trade sector, such as carpenters, painters, plasterers, and plumbers, need durable cotton work clothes, such as long-sleeved shirts, cargo pants, denim shorts, and denim overalls. , coveralls, action coveralls, bib and sash overalls, cotton overalls and lab coats. Essentially, women have the exact same workwear needs as men, but their bodies are actually very different.

    That’s why recent additions to the workwear ranges include a variety of garments that are just as strong and durable as men’s, but are cut differently, to accommodate differences in women’s body shapes. and men with looser-fitting pants, adjustable waists, low-rise shorts and easy-fit dungarees, as well as button-down shirts with a little more flex around the chest. Certain women’s workwear also prefers more flexible or form-fitting materials, for example, certain brands produce a modern variation of women-only thermal long johns that are made from specially designed figure-hugging fabrics.

    Fortunately for women, just about everything they need for workwear comfort is now available in designs created especially for women, including relaxed-fit carpenter pants, bib and bib overalls, dungarees, waterproof and breathable rain jackets. , relaxed-fit flannel-lined jeans, Henley pants, shirts, sherpa-lined vests, and anything else normally associated with the world of work for men. With waterproof clothing, flame retardant garments, and hi-vis workwear also available for both women and men, there’s nothing standing in the way of women’s dominance in the industrial workplace.

    Legal Law

    Top 10 Ringtones of All Time

    Mobile phone ringtones have been around for almost a decade, with the first commercial ringtone services said to have emerged in Finland in 1997. Gradually, they have become an established part of modern life, with some of them they have become front page news over the years. So, looking back at the history of ringtones, which ones stand out as the “greatest hits” or the “classics” of this new type of music format? Here’s an attempt at a top 10 list.

    nokia melody

    The Nokia Tune, based on a 13-note rendition of “Gran Vals” by Francisco Tárrega, a 19th century Spanish musician, is normally included in all Nokia phones as the default ringtone and has therefore become famous. or infamous due to its popularity. It’s the typical ringtone of the middle-aged businessman who doesn’t have the time or inclination to figure out how to change it.

    Mosquito Tone

    The mosquito tone or “Teen Buzz” is based on the adaptation of a high frequency sound designed to prevent teenagers from wandering outside the stores, without disturbing the elderly, who cannot hear the sound due to its tone. It began to be used and sold as a “silent ringtone” for teenagers to use, for example in class, without the teacher being able to hear it.

    crazy Frog

    The “Crazy Frog” ringtone was based on an animation called “The Annoying Thing” by Erik Wernquist, and was made famous by mobile content company Jamba, which heavily promoted “The Crazy Frog” on TV and the Internet. The ringtone spawned a chart hit based on a remix of “Alex F”, which went to number 1 in the UK, Japan, Australia and several European countries.

    Nokia Morse Code SMS Alert

    Similar to Nokia Tune, Nokia SMS Alert is probably the most famous “SMS Tone” designed to be used for text message notifications. The tone spells out “SMS” in Morse code.

    classic telephone ring

    With the rise of custom tones many people have decided to avoid them in favor of the classic “ringing” sound of a regular phone. Various surveys over the years have shown that this is one of the most popular shades.

    Lord Mixalot

    In 1992, Sir Mixalot, a rapper, had a huge hit with “Baby Got Back”, which was re-recorded as a ringtone with the lyrics “Pick up the phone! Pick up the phone! ‘Cause you don’t want to miss this.” call and I can’t lie!” This was one of the first “ringtone remixes” of popular songs to achieve success after being marketed by Jamba, the same company that produced the Crazy Frog ringtone.

    R2D2 Ringtone

    Ringtones based on the “R2D2” sounds from the movie Star Wars are becoming a popular choice for ringtones. The sounds of R2D2 are a great choice for a ringtone, as they are loud, easy to listen to, and distinctive, but they almost manage to avoid a tack, the novelty feels like some ringtones.

    Nokia Death Remix

    Based on the classic Nokia Tune, the Nokia remix “Dying” or “Flat Battery” is a humorous take on the classic Nokia Tune where the sound eventually dies out or explodes, giving a nod to the annoyance it can cause when listening. repeatedly.

    CTU ringtone

    The popular television show “24” features a very recognizable ringtone on the phones in the CTU office complex. The same sound is now marketed as a ringtone for mobile phones and is quickly becoming a huge hit.

    ringtone

    When Steve Jobs announced the launch of the iPhone in early 2007, his demo included a ringtone, which quickly became available as a recording on various websites. The ringtone has been described as “tinking holy angels” and was eventually included within the standard set of ringtones on the iPhone.

    Legal Law

    Conservative Kenyans might be missing a point

    The Ark of the Covenant is described in the Bible as a sacred container, in which the stone Tablets containing the Ten Commandments rested, as well as other sacred Israelite pieces. According to the biblical account, the Ark was built by God’s command, according to the prophetic vision of Moses on Mount Sinai (Exodus 25:9-10). God communicated with Moses “from between the two cherubim” on the cover of the Ark (Exodus 25:22).

    It is the most significant symbol of God’s direct hand towards humanity. It represents the personal presence of God. Claiming its presence in Kenya has the world looking at this small East African country with a renewed focus. There is no doubt that the Ark is associated with holiness and its presence represented the presence of God, a fact felt by all as told in the Bible.

    Kenya has been largely peaceful even long before its independence from the British in 1963, save for a few isolated instances of skirmishes here and there. It has been the regional safe haven for refugees from all neighboring countries. People from Somalia, Uganda, Rwanda and Sudan have made Kenya their home for many years due to political instability in their respective countries.

    However, political differences nearly plunged the country into civil war earlier this year. Claims of a stolen election result and highly charged ethnic differences divided the country into two main groups, the victims and the culprits. Whether or not the election results were rigged to favor either party remains a complex issue that legal experts are still trying to unravel.

    But all’s well that ends well. Kenya’s two main rivals in politics, President Mwai Kibaki and Prime Minister Raila Odinga have agreed to form a coalition government to restore sanity to the country. People who had been displaced from their homes are returning to their homes. Kenya will soon return to the usual path of peace and progress.

    The quick resolution of the Kenyan solution can be attributed to the rapid response of the international community. From the beginning, the world made it clear that they will not sit by and watch Kenya degenerate into another Rwanda. There was massive coverage of the day’s events in the international media. The situation was not bad enough to justify sending peacekeeping forces by the international community, but they seemed ready for any eventuality.

    It is easy to say that if the international community had not taken a strong position on Kenya, the country would have descended into full-scale civil war. But the religious college of elders that is in charge of the shrines on Mount Kenya has a different opinion. His spokesman, who prefers to be called the Chief Seer’s messenger, warned the country of the situation as early as 2006. He was on a one-man campaign to save a country through a radio show. However, he assured the people that there are certain guarantees that God gives to the people of Kenya while the Ark of the Covenant is in the country. The country can never go to a full-scale war.

    Another preacher from the US, Thomas Manton, also gave a detailed prophecy about Kenya, the troubled elections, who will be the winner, the troubled aftermath and what the country hopes to see in the next five years. He described the country as a Holy Nation in his message. Until now, his prophecy has been opening page by page with what the country is experiencing.

    This begs the question, why hasn’t Kenya taken the initiative to promote itself as a place of God? Why isn’t there a place of worship designed around Mount Kenya for people who want to have quiet moments with God? A study of religious tourism statistics from around the world shows what the country could be missing. Israel is an ideal example of where religion-based tourism can take a country.

    Home to most of the sites mentioned in the New Testament, Israel welcomes tourists year-round, despite the security situation. The annual visits to the kaaba in Saudi Arabia for Muslims are also another example of highly successful religion-based tourism. It seems like highly protected policy to keep everything related to the Mount Kenya sanctuaries top secret, but in a world that has become a global village in this age of communication, there will be wisdom in sharing some of the mysteries that surround to the sanctuaries. . At the very least, a place of prayer and worship should be set aside so that Christians can identify with the Mountain of God.

    Legal Law

    Reality or fiction? 3 sexual myths debunked

    Sex. It’s everywhere! On TV, in magazines, on billboards. How is it possible that a topic that is so often written about and talked about has so much misinformation?

    It’s pretty safe to say that the topic of sex pretty much consumes us as a society. I don’t think there is an issue of any women’s magazine that does not contain at least one article on sex! Television, Internet and radio shows offer countless shows and programs that offer a ton of sexual information.

    Despite our obsession with the subject and the deluge of information, there is so much false information floating around that I thought it might be a little helpful to separate fact from fiction when it comes to some questions about sex.

    Myth #1: If you have to schedule sex with your partner it can’t be good!! Than?? If you have to wait for a spontaneous or “right” time to have sex while holding a job, raising your kids, making dinner, cleaning your house, etc., etc., etc., chances are good that time will come. “right moment”. “It’s never going to happen! So the question really is, ‘Is it better to have scheduled sex or no sex at all?’ I don’t think anyone needs a relationship expert to answer that!

    Myth #2: Great sex is defined only by having an orgasm!

    There’s this whole myth that reaching orgasm defines great sex! Is not true. The goal of great sex is to create a special intimate moment between you and your partner – emotionally, physically, and spiritually! Sure, orgasm may be a natural extension and expression of intimate moments, but it doesn’t define it! Therefore, the best way for any couple to define good sex is to communicate what intimacy means to you, both physically and emotionally, and to have your specific needs and desires determine what good sex means to you.

    Myth #3: The longer the sex lasts, the better.

    Sex is not meant to be an act of resistance: it is meant to be a moment and an expression of intimacy! I hate to break it to you (especially you guys), but current research suggests that the average duration of sex lasts between 3 and 10 minutes; anything longer than that is by definition not average. Hopefully this little bit of information will take some of the pressure off couples who aren’t having marathon sexual interludes! (psst – no one else is, we’re on a regular basis either)!

    Remember, sexual intercourse is not the only act a couple can do to feel close and loved by each other. Foreplay, which can include tender moments of kissing, massage, and even pillow talk, is a great way to express love, intimacy, and passion between you and your partner.

    Legal Law

    Diamond appraisals: worthless or worth it

    Diamond appraisals can be tricky business. First of all, just about anyone can call themselves an independent jewelry appraiser. There is no law that requires appraisers to be licensed in the same way that lawyers and doctors are.

    Grant it, there are associations, schools and institutes that jewelers can attend to become qualified to appraise diamonds, but even then, an appraiser’s “say so” doesn’t necessarily make it so.

    I’ve been reading where some jewelry appraisers are secretly on the jewelers’ payroll in exchange for undervaluing competing items (which could ultimately result in lost sales).

    Second, appraisals are not the same as diamond grading certificates or reports. I have seen undercover investigative reports done at mall jewelry stores, where employees show a reporter their “certificates” containing appraised values ​​of various stones.

    An employee would say something like; “We are selling you this engagement ring for $900, but you can see from this diamond certificate that the stone was valued at $2,200.”

    What deal, right? Well, ding ding ding – red flag!

    For one, reputable diamond reports, such as those by the GIA, AGS, and GCAL, do not offer appraisal values, but rather provide their independent assessments of the stones’ clarity, cut, carat, and color. The price of making a report may be in the report, but not in a figure that indicates how much a diamond is worth.

    Next thing is: don’t get sucked into the hype of an engagement ring “blowout sale.” If a particular diamond appraisal is one that a jeweler can invest in, you can bet your bottom dollar that the jeweler would sell the stone for $2,200 and not $900.

    Many jewelers can afford to offer big sales because they are initially selling engagement rings at 200-300% above wholesale prices. And if you inspect those cheap engagement rings, don’t be surprised to find that they are poorly cut or have poor clarity.

    And if you decide to buy that “reduced price jewelry”, good luck returning it and getting your money back. They may tell you that there are no refunds on sale items.

    When shopping for an engagement ring online, go with highly reputable retailers like James Allen or Amazon. They offer a wide range of quality parts to fit any budget, plus iron-clad 100% money-back guarantees in case you’re not happy with your purchase.

    Profile of an accredited jewelry appraiser

    Simply put, you want advice from people who are trained to appraise jewelry and have professional experience in the area. Review this checklist to see if your potential appraiser meets the requirements for an accredited appraiser.

    1. As a minimum, have your diamond appraised by a Graduate Gemologist (“GG”) or comparable member of the Gemological Institute of Great Britain (“FGA”). The ‘GG’ is the most prestigious credential in the jewelry industry.

    Professionals with these qualifications underwent rigorous approaches to compare, grade, identify, buy, and sell stones.

    Note, however, that neither “G.Gs” nor “FGAs” were taught to evaluate stones. Ideally, a jewelry appraiser should have the best gemological credentials, as well as additional training and certification from an accredited appraisal organization.

    2. Does the person doing the appraisal have references? Ask for references. An experienced professional appraiser should be able to give you references from places like banks and trust companies.

    3. Have your diamond appraisal done by an independent third party, not someone associated with a jewelry store. When reviews are issued in-store, they are usually done in order to get customers to buy the merchandise from that particular store.

    What you want is someone who doesn’t give a damn whether you buy the ring or not, will appraise an engagement ring. The typical store clerk who enthusiastically gives you his “expert opinion” is neither independent nor professionally qualified to give an assessment. Therefore, take the store clerk or store valuation with two “grains of salt.”

    Some popular independent appraisers include the Association of Accredited Gemologists, the American Society of Appraisers, and the National Society of Jewelry Appraisers.

    Anatomy of a Diamond Appraisal

    An engagement ring is something you’d want to treasure, but if you or your partner lose your ring, then you’ll want to have some sort of fallback position: insurance.

    Some people think that if you buy a ring for $2,000 and insure it for $4,000, if the ring is lost, the insurance company will just write a check for the $4,000. Well, we all wish it were that simple, right? So?

    An insurance company would want to see the valuation of your ring to help them come up with a payment figure. But if the appraisal doesn’t contain an explicit and precise description of the ring, be prepared for the probability of getting a payout much less than the sum insured.

    Because when the insurer goes to a jeweler and says that they normally sell this ring for $2000, how much will they sell it to me? if the jeweler says $1000 or $1200 then that is what she will get.

    But if the valuation contains the relevant information and is reliable, then you have a better chance of getting a suitable in-kind replacement. Why “in kind”?

    Because insurance contracts often limit cash settlements. Also, since insurance companies have volume buying power and purchase agreements with their providers, they can get appropriate replacements for much less than consumers can get.

    Since there are different types of jewelry insurance policies, I advise you to speak with your agent or broker for more details on your options and settlement practices.

    At a minimum, a thorough evaluation of the jewelry will have the following:

    A photo of the jewelry.

    Style number, diamond mark, shape, measurements, and weight.

    The 4Cs of Stone: Color, Clarity, Cut, and Carat Weight.

    The laboratory that issued the diamond grading report and the report number.

    metal carats

    The type of construction, craftsmanship and design.

    The date, the name and signature of the appraiser, the information in the addendum and the rating page.

    The value and the object and function of the appraisal. For example, was the diamond appraised at market value for tax purposes or retail value for insurance purposes?

    Transparency in jewelry valuation

    A credentialed appraiser is one thing, but the appraisal process itself should be one that takes place in front of you. So, a transparent appraiser:

    Do not ask for the diamond to be removed from the setting. You want to protect yourself from an appraiser exchanging your stone for a lower quality one. Although, there is greater precision in valuing a loose stone than one still in a setting.

    Weigh a loose stone in front of you before the evaluation begins and after the process is complete.

    Clean the piece in front of you

    You are only given ranges in clarity, color, and color if the stone is appraised while mounted. According to leading diamond expert Fred Cuellar, the highest grade for a mounted diamond is VS1 clarity and G color.

    I won’t give you an exact figure for the value of a piece of jewelry, but rather give you a range.

    He will not ask or offer to buy your jewelry or sell you one of his own.

    We will not charge you a fee based on the value of our jewelry. This should help remove the temptation to overprice the merchandise.

    You want to know if you want the discharge, wholesale, retail (fair market), or higher value of your merchandise.

    While appraisers aren’t gods, ideally you’ll only want to deal with an appraiser who fully stands behind their work. That is, there will be no disclaimer in the appraisal that says that the appraiser will not be responsible for any action taken with the appraisal.

    If an appraiser does not stand behind their work, then there is little point in having the appraisal done in the first place.