Introduction

When you are arrested, you are taken into custody. This means that you are not free to leave the scene. Without being arrested, you can be detained, however, or held for questioning for a short time if a police officer or other person believes you may be involved in a crime. For example, an officer may detain you if you are carrying a large box near a burglary site. You can also be detained by storekeepers if they suspect you have stolen something. Whether you are arrested or detained, you do not have to answer any questions except to give your name and address and show some identification if requested. The object of arrest and detention of the accessed person is primarily to secure his appearance at the trial and to ensure that in case he is found guilty he is available to receive the sentence. If his presence at the trial could be reasonable ensured otherwise than by his arrest and detention, it would be unjust and unfair to deprive the accused of his liberty during the pendency of the criminal proceedings against him. The provisions regarding the issue of summons or those relating to the arrest of the accessed person under a warrant or without a warrant or those relating to the release of the accessed at his trial but without unreasonable and unjustifiably interfering with his liberty. Thus this article is related with the provisions related with the release of a person on a bail.

In words of Krishna Iyer J. .. the subject of bail:-

” ….. belongs to the blurred area of criminal justice system and largely hinges on the hunch of the bench, otherwise called judicial discretion. The Code is cryptic on this topic and the Court prefers to be tacit, be the order custodial or not. And yet, the issue is one of liberty, justice, public safety and burden of public treasury all of which insist that a developed jurisprudence of bail is integral to a socially sensitised judicial process.”

Thus release on bail is crucial to the accused as the consequences of pre-trial detention are given. If release on bail is denied to the accessed it would mean that though he is presumed to be innocent till the guilt is proved beyond the reasonable doubt he would be subjected to the psychological and physical deprivation of jail life. The jail accessed loses his job and is prevented from contributing effectively to the preparation of his defense.

Therefore where there are no risks involved in the release of the arrested person it would be cruel and unjust, to deny him bail. The law bails ” has to dovetail two conflicting demands namely, on one hand, the requirements of the society for being shielded from the hazards of being exposed to the misadventures of a person alleged to have committed a crime; and on the other, the fundamental canon of criminal jurisprudence. The presumption of innocence of an accused till he is found guilty”.

In order to sub serve the above said objective, the Legislature in its wisdom has given precise directions for granting or granting bail.

Why Bail?

Before actually determining the place of bail within human rights framework as conferred by the Constitution, it is important to examine the object and meaning of bail, such that an analysis of these fundamental objects and change therein may reveal a change. The object detention of an accused person is primarily to secure her/his appearance at the time of trial and is available to receive sentence, in case found guilty. If his/her presence at the trial could be reasonably ensured other than by his arrest or detention, it would be unjust and unfair to deprive the accused of his liberty during pendency of criminal proceedings.

Thus it is important to note the relevant provisions enshrined in the Universal Declaration of Human Rights:-

Article 9- No one shall be subjected to arbitrary arrest, detention or exile.

Article 10- Everyone is entitled in full equality to a fair and public hearing by an independent and impartial tribunal, in the determination of his rights and obligations and of any criminal charge against him.

Article 11(1)- Everyone charged with a penal offence has the right to be presumed innocent until proved guilty according to law in a public trial at which he has had all the guarantees necessary for his defense.

There are thus several reasons which have been enumerated as to why bail ought to be allowed to prevent pre-trial detention

MEANING OF BAIL

Bail, in law, means procurement of release from prison of a person awaiting trial or an appeal, by the deposit of security to ensure his submission at the required time to legal authority.

“Bail has been defined in the law lexicon as security for the appearance of the accused person on giving which he is released pending trial or investigation.”

According to Black’s Law Dictionary, what is contemplated by bail is to “procure the release of a person from legal custody, by undertaking that he/she shall appear at the time and place designated and submit him/herself to the jurisdiction and judgment of the court.”.

MEANING OF BAIL IN INDIA

According to Criminal Procedure Code, 1973 (Cr.P.C. hereinafter), does not define bail, although the terms bailable offense and non-bailable offense have been defined in section 2(a) Cr.P.C. as follows: ” Bailable offense means an offense which is shown as bailable in the First Schedule or which is made bailable by any other law for the time being enforce, and non-bailable offense means any other offense”. That schedule refers to all the offenses under the Indian Penal Code and puts them into bailable and on bailable categories. The analysis of the relevant provisions of the schedule would show that the basis of this categorization rests on diverse consideration. However, it can be generally stated that all serious offenses, i.e. offenses punishable with imprisonment for three years or more have seen considered as non bailable offenses. Further, Sections 436 to 450 set out the provisions for the grant of bail and bonds in criminal cases. The amount of security that is to be paid by the accused to secure his release has not been mentioned in the Cr.P.C. Thus, it is the discretion of the court to put a monetary cap on the bond.

Indian Courts however ,have greater discretion to grant or deny bail in the case of persons under criminal arrest, e.g., it is usually refused when the accused is charged with homicide.

It must be further noted that a person accused of a bailable offenses is arrested or detained without warrant he has a right to be released on bail. But if the offense is non-bailable that does not mean that the person accused of such offense shall not be released on bail: but here in such case bail is not a matter of right, but only a privilege to be granted at the discretion of the court.

Provisions under the Code of Criminal Procedure, 1973

The Code of Criminal Procedure, 1973, makes provisions for release of accused persons on bail. Section 436 of the Code provides for release on bail in cases of bailable offenses. Section 436 provides that when person not accused of a non-bailable offense is arrested or detained he can be detained as right to claim to be released on bail. The section covers all cases of person s accused of bailable of fences cases of persons though not accused of any offense but against whom security proceedings have been initiated under Chapter VIII of the Code and other cases of arrest and detention which are not in respect of any bailable offense.

This section entitles a person other than the accused of a non-bailable offense to be released on bail, it may be recalled that S. 50(2) makes it obligatory for a police officer arresting such a person without a warrant to inform him his right to be released on bail.

Section 436 (1) of the Code signifies that release on bail is a matter of right, or in other words, the officer-in-charge of a police station or any court does not have any discretion whatsoever to deny bail in such cases. The word ” appear in this sub- clause is wide enough to include voluntary appearance of the person accused of an offense even where no summons or warrant has been issued against him. There is nothing in S. 436 to exclude voluntary appearance or to suggest that the appearance of the accused must be in the obedience of a process issued by the court. The surrender and the physical presence of the accused with the submission to the jurisdiction and order of the court is judicial custody, and the accused may be granted bail and released from such custody.

The right to be released on bail under S. 436(1) cannot be nullified indirectly by fixing too high amount of bond or bail-bond to be furnish by the person seeking bail. Section 440(1) provides the amount of every bond executed under this chapter shall be fixed with due regard to the circumstances of the case, and shall not be excessive. Further S. 440(2) empowers the High Court or the Court of Sessions may direct that the bail required by a police officer or Magistrate be reduced.

Sub-section (2) of S. 436 makes a provision to effect that a person who absconds or has broken the condition of his bail bond when released on bail is a bailable case on a previous occasion, shall not as of right to be entitled to bail when brought before the court on any subsequent date even though the offense may be bailable.

In Maneka Gandhi v. Union of India [1978] 2 SCR 621

The amount of the bond should be determined having regard to these relevant factors and should not be fixed mechanically according to a schedule keyed to the nature of the charge. Otherwise, it would be difficult for the accused to secure his release even by executing a personal bond, it would be very harsh and oppressive if he is required to satisfy the court-and what is said in regard to the court must apply equally in relation to the police while granting bail-that he is solvent enough to pay the amount of the bond if he fails to appear at the trial and in consequence the bond is forfeited. The inquiry into the solvency of the accused can become a source of great harassment to him and often resulting denial of bail and deprivation of liberty and should not, therefore, be insisted upon as a condition of acceptance of the personal bond.

It also stated that there is a need to provide by an amendment of the penal law that if an accused willfully fails to appear incompliance with the promise contained in his personal bond, he shall be liable to penal action.

J. Per Bhagwati & Koshal, JJ. further observed that it is now high time that the State Government realized its responsibility to the people in the matter of administration of justice and set up more courts for the trial of cases.

In Moti Ram & Others. v. State of M.P [1978] 4 SCC 47

Urgent need for a clear and explicit provision in the Code of Criminal Procedure enabling the release, inappropriate cases, of an under trial prisoner on his bond without sureties and without any monetary obligation.

Criminal courts today, are extremely unsatisfactory and needs drastic change. In the first place it is virtually impossible to translate risk of non- appearance by the accused into precise monetary terms and even its basic premise that risk of financial loss is necessary to prevent the accused from fleeing is of doubtful validity. There are several considerations which deter an accused from running away from justice and risk of financial loss is only one of them and that too not a major one. In this case the court also pointed out the enlightened Bail Projects in the United States such as Manhattan Bail Project and D. C. Bail Project shows that even without monetary bail it has been possible to secure the presence of the accused at the trial in quite a large number of cases. The Court laid down following guidelines, that determine whether the accused has his roots in the community which would deter him from fleeing, the Court should take into account the following factors concerning the accused:

1. The length of his residence in the community,

2 His employment status, history and his financial condition,

3. His family ties and relationships,

4 His reputation, character and monetary condition,

5.His prior criminal record including any record or prior release on recognizance or on bail,

6. The identity of responsible members of the community who would vouch for his reliability. The nature of the offense charged and the apparent probability of conviction and the likely sentence in so far as these factors are relevant to the risk of non appearance, and
If the court is satisfied on a consideration of the relevant factors that the accused has his ties in the community and there is no substantial risk of non-appearance, the accused may, as far as possible, be released on his personal bond.

Of course, if facts are brought to the notice of the court which go to show that having regard to the condition and background of the accused his previous record and the nature and circumstances of the offense, there may be a substantial risk of his non-appearance at the trial, as for example, where the accused is a notorious bad character or confirmed criminal or the offense is serious (these examples are only by way of illustration), the court may not release the accused on his personal bond and may insist on bail with sureties. But in the majority of cases, considerations like family ties and relationship, roots in the community, employment status etc. may prevail with the court in releasing the accused on his personal bond and particularly in cases where the offense is not grave and the accused is poor or belongs to a weaker section of the community, release on personal bond could, as far as possible, be preferred. But even while releasing the accused on personal bond it is necessary to caution the court that the amount of the bond which it.

Section 436A . Maximum period for which an under trial prisoner can be detained -

The new provision Section 436Awas introduced in order to solve the problems of undertrials’ who were languishing in jails as they will now be given an opportunity to be set free instead of endlessly waiting for their trial to take place. This move has been made due to a faulty criminal justice system and provides a makeshift method of providing justice and relief to undertrial prisoners. This seems to suggest that the Legislature and the Government have accepted the existence of the faulty system and their inability to do anything about it. For this purpose section 436 A was inserted.

According to S. 436-A, a person who has undergone detention for a period extending upto half of the maximum period of imprisonment imposed for a particular offense, shall be released on her/his personal bond with or without sureties. The procedure provided is that the Court has to hear the Public Prosecutor and give its decision with reasons in writing. The Court may release the applicant, or if not satisfied may order for the continued detention of the applicant. However, no prisoner can be detained for a period longer than the maximum period of imprisonment provided. The exception to the section is that it is not applicable to offenders who have been sentenced to death.

Moving onto the (de)merits of the provisions itself, S. 436-A gives discretion to the Court to set the prisoner free or to make him/her continue imprisonment. There is no mention of any applications having to be filed under the section. The first part of the section states that any prisoner who has served more than half the term of his/her imprisonment ’shall’ be released. However, the proviso puts a restriction on the mandatory provision by giving discretionary powers to the courts. This raises questions regarding the implementation of the provision. There is every chance that a prisoner may be sent back to jail to serve a period longer than the half term of his/her sentence. Till the Judges give their written reasons for the same, one will not know on what grounds a continuation of the term can be ordered as the section does not provide any guidelines. Will the undertrial prisoner continue to serve term till the maximum period of the

Granting of Bail with conditions

Section 437 of the Code provides for release on bail in cases of non-bailable offenses. In such cases, bail is not a matter of right. Court has sufficient discretion to deny or to grant bail. First Schedule to the Code provides the list of bailable and non-bailable offenses. Further cases often arise under S. 437, where though the court regards the case as fit for the grant of bail, it regards imposition of certain conditions as necessary in the circumstances. To meet this need sub-section (3) of S. 437 provides:

When a person accused or suspected of the commission of an offense punishable with imprisonment which may extend to seven years or more or of an offense under Chapter VI, Chapter XVI or Chapter XVII of the Indian Penal Code (45 of 1860) or abatement of, or conspiracy or attempt to commit, any such offense, is released on bail under sub-section (1), the Court may impose any condition which the Court considers necessary: -

(a)In order to ensure that such person shall attend in accordance with the conditions of the bond executed under this Chapter, or

(b)In order to ensure that such person shall not commit an offence similar to the offence of which he is accused or of the commission of which he is suspected, or

(c)Otherwise in the interests of Justice.

It will be noticed that: -

1)The power to impose conditions has been given to the court and not to any police officer

2)The power to impose conditions can only be exercised -

i)Where the offence is punishable with the imprisonment which may extend to seven years or more or

ii)Where the offence is one under Chapter VI (Offences against the State), Chapter XVI (offences against the human body), or Chapter XVII (offences against the property) of I.P.C, or

iii)Where the offence is one of the abetment of or conspiracy to or attempt to commit any such offence as mentioned above in (i) and (ii).

CANCELLATION OF BAIL

According to S. 437(5) any court which has released a person on bail under (1) or sub sec (2) of S. 437 may if considers it necessary so to do, direct that such person be arrested and committed to custody.

The power to cancel bail has been given to the court and not to a police officer. Secondly, the court which granted the bail can alone cancel it. The bail granted by a police officer cannot be cancelled by the court of a magistrate. For cancellation of bail in such a situation, the powers of the High Court or Court of Session under S. 439 will have to invoked. Rejection of bail when bails applied for is one thing; cancellation of bail already granted is quite another. It is easier to reject a bail application in a non-bailable cases than to cancel a bail granted in such case. Cancellation of bail necessary involves the review of a decision already made and can large be permitted only if , by reason of supervening circumstances it would be no longer conducive to a fair trial to allow the accused to retain his freedom during the trial. However, bail granted illegal or improperly by a wrong arbitrary exercise of judicial discretion can be cancelled even if there is absence of supervening circumstances. If there is no material to prove that the accused abused his freedom court may not cancel the bail.

In Public Prosecutor v. George Williams1951 Mad 1042

The Madras High Court pointed out five cases where a person granted bail may have the bail cancelled and be recommitted to jail:

(a)Where the person on bail, during the period of the bail, commits the very same offence for which is being tried or has been convicted, and thereby proves his utter unfitness to be on bail;

(b)If he hampers the investigation as will be the case if he, when on bail; forcibly prevents the search of place under his control for the corpus delicti or other incriminating things;

(c)If he tampers with the evidence, as by intimidating the prosecution witness, interfering with scene of the offence in order to remove traces or proofs of crime, etc.

(d)If he runs away to a foreign country, or goes underground, or beyond the control of his sureties; and

(e)If he commits acts of violence, in revenge, against the police and the prosecution witnessed & those who have booked him or are trying to book him.

RIGHT TO BAIL AND ARTICLE 21′S RIGHT TO PERSONAL LIBERTY

The right to bail is concomitant of the accusatorial system, which favours a bail system that ordinarily enables a person to stay out of jail until a trial has found him/her guilty. In India, bail or release on personal recognizance is available as a right in bailable offences not punishable with death or life imprisonment and only to women and children in non-bailable offences punishable with death or life imprisonment. The right of police to oppose bail, the absence of legal aid for the poor and the right to speedy reduce to vanishing point the classification of offences into bailable and non-bailable and make the prolonged incarceration of the poor inevitable during the pendency of investigation by the police and trial by a court.

The fact that under trials formed 80 percent of Bihar’s prison population, their period of imprisonment ranging from a dew months to ten years; some cases wherein the period of imprisonment of the under trials exceeded the period of imprisonment prescribed for the offences they were charged with- these appalling outrages were brought before the Supreme Court in Hussainara Khatoon v. State of Bihar AIR 1979 SC 1360

Justice Bhagwati found that these unfortunate under trials languished in prisons not because they were guilty but because they were too poor to afford a bail. In Mantoo Majumdar v. State of Bihar AIR 1980 SC 846 the Apex Court once again upheld the under trials right to personal liberty and ordered the release of the petitioners on their own bond and without sureties as they had spent six years awaiting their trial, in prison. The court deplored the delay in police investigation and the mechanical operation of the remand process by the magistrates insensitive to the personal liberty of the under trials, remanded by them to prison. The Court deplored the delay in police investigation and the mechanical operation of the remand process by the magistrates insensitive to the personal liberty of under trials, and the magistrate failure to monitor the detention of the under trials remanded by them to prison.

The travails of illegal detainees languishing in prisons, who were uniformed, or too poor to avail of, their right bail under section 167 Cr.P.C. was further brought to light in letters written to Justice Bhagwati by the Hazaribagh Free Legal Aid Committee in Veena Sethi v. State of Bihar (1982) 2 SCC 583. The court recognized the inequitable operation of the law and condemned it- “The rule of law does not exist merely for those who have the means to fight for their rights and very often for perpetuation of status quo… but it exist also for the poor and the downtrodden… and it is solemn duty of the court to protect and uphold the basic human rights of the weaker section of the society. Thus having discussed various hardships of pre-trial detention caused, due to unaffordability of bail and unawareness of their right to bail, to under trials and as such violation of their right to personal liberty and speedy trial under Article 21 as well as the obligation of the court to ensure such right. It becomes imperative to discuss the right to bail and its nexus to the right of free legal aid to ensure the former under the Constitution- in order to sensitize the rule of law of bail to the demands of the majority of poor and to make human rights of the weaker sections a reality.

RIGHT TO BAIL AND RIGHT TO FREE LEGAL AID -:

ARTICLES 21 AND 22 READ WITH ARTICLE 39A

Article 21 of the Constitution is said to enshrine the most important human rights in criminal jurisprudence. The Supreme Court had for almost 27 years after the enactment of the Constitution taken the view that this Article merely embodied a facet of the Dicey on concept of the rule of law that no one can deprived of his life and personal liberty by the executive action unsupported by law. If there was a law which provided some sort of procedure, it was enough to deprive a person of his life and personal liberty.

In the Indian Constitution there is no specifically enumerated constitutional right to legal aid for an accused person. Article 22(1) does provide that no person who is arrested shall be denied the right to consult and to be defended by legal practitioner of his choice, but according to the interpretation placed on this provision by the Supreme Court Janardhan Reddy v. State of Hyderabad, AIR 1951 SC 227. in this provision does not carry with it the right to be provided the services of legal practitioners at state cost. Also Article 39-A introduced in 1976 enacts a mandate that the state shall provide free legal service by suitable legislations or schemes or any other way, to ensure that opportunities for justice are not denied to any citizen by reason of economic or other disabilities – this however remains a Directive Principle of State Policy which while laying down an obligation on the State does not lay down an obligation enforceable in Court of law and does not confer a constitutional right on the accused to secure free legal assistance.

However the Supreme Court filled up this constitutional gap through creative judicial interpretation of Article 21 following Maneka Gandhi’s case. The Supreme Court held in M.H. Hoskot v. State of Maharashtra a AIR 1978 SC 1548nd Hussainara Khatoon’s case that a procedure which does not make legal services available to an accused person who is too poor to afford a lawyer and who would, therefore go through the trial without legal assistance cannot be regarded as reasonable, fair and just. It is essential ingredient of reasonable, fair and just procedure guaranteed under Article 21 that a prisoner who is to seek his liberation through the court process should have legal services made available to him.

The right to free legal assistance is an essential element of any reasonable, fair and just procedure for a person accused of an offence and it must be held implicit in the guarantee of Article 21.

Thus the Supreme Court spelt out the right to legal aid in criminal proceeding within the language of Article 21 and held that this is….

“a constitutional right of every accused person who is unable to engage a lawyer and secure legal services on account of reasons such as poverty, indigence or incommunicado situation and the State is under a mandate to provide a lawyer to an accused person if the circumstances of the case and the needs of justice so require, provided of course the accused person does not object to the provision of such lawyer.”

Conclusion

It is indisputable that an unnecessarily prolonged detention in prison of under trials before being brought to trial is an affront to all civilized norms of human liberty and any meaningful concept of individual liberty which forms the bedrock of a civilized legal system must view with distress patently long periods of imprisonment before persons awaiting trial can receive the attention of the administration of justice. Thus the law of bails must continue to allow for sufficient discretion, in all cases, to prevent a miscarriage of justice and to give way to the humanization of criminal justice system and to sensitize the same to the needs of those who must otherwise be condemned to languish in prisons for no more fault other than their inability to pay for legal counsel to advise them on bail matters or to furnish the bail amount itself.

While concluding, it seems desirable to draw attention to the absence of an explicit provision in the Code of Criminal Procedure enabling the release, in appropriate cases, of an under trial prisoner on his bond without sureties and without any monetary obligation. There is urgent need for a clear provision. Undeniably, the thousands of under trial prisoners lodged in Indian prisons today include many who are unable to secure their release before trial because of their inability to produce sufficient financial guarantee for their appearance. Where that is the only reason for their continued incarceration, there may be good ground for complaining of invidious discrimination. The more so under a constitutional system which promises social equality and social justice to all of its citizens. The deprivation of liberty for the reason of financial poverty only is an incongruous element in a society aspiring to the achievement of these constitutional objectives. There are sufficient guarantees for appearance in the host of considerations to which reference has been made earlier and, it seems to me, our law-makers would take an important step-in defence of individual liberty if appropriate provision as made in the statute for non-financial releases.

BY SUDERSHANI RAY

Article Source:

http://EzineArticles.com/?expert=Sudershani_Ray

NEW YORK – When someone calls to tell you that candy-sweet pop star Katy Perry is in pastry-loving painter Will Cotton’s studio, and will talk to you about the nude portrait she commissioned from him for the cover of her latest album (“Teenage Dream”), but only if you get in a cab immediately, and then run through the streets of the Lower East Side — well, you do it. In fact, yesterday that is exactly what ARTINFO did in order to watch the tail end of the unveiling of Cotton’s luminous painting of a demure Perry, in the buff, reclining on a fluffy pink cotton-candy cloud. Full Story;

WASHINGTON, D.C. – These days, it’s hard for a talented underground graffiti artist to retain his or her street cred, with gallerists hovering in darkened back alleys in hopes of snatching up the next Banksy-esque spay-paint sensation. For 39-year-old artist Ben Eine (real name Ben Flynn), remaining an anti-establishment vandal just got even more difficult, as British prime minister David Cameron offered one of Eine’s paintings to president
Barack Obama as a diplomatic gift earlier this week. (Obama, for his part, offered the newly elected pol a tasteful Ed Ruscha print — always a safe bet.)  Full Story;

NEW YORK – New York’s largest cultural group is the Metropolitan Museum of Art, according to a report released by nonprofit arts advocacy group Alliance for the Arts and sponsored by Crain’s New York Business. With operating expenses of $309 million in 2008, the Met proves to be a dominant presence, beating out its closest rival, the Metropolitan Opera Association, by more than $40 million. The report estimates that the city’s 100 biggest-spending cultural groups have a total economic impact of $5.8 billion. Full Story;

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JERUSALEM – When the Israel Museum announced plans for a proposed expansion five years ago, everyone expected the board to select a star architect. After all, money seemed to be no object for an institution that counted among its supporters some of the richest people in the world, many of them based in America. Instead they opted for a little-known architectural team led by James Carpenter Design Associates of New York and Efrat-Kowalsky Architects of Tel Aviv. Full Story;

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judge has ruled that Egon Schiele’s war-looted “Portrait of
Wally” (1912) will remain in the hands of Austria's Leopold
Foundation, with a $19 million settlement paid to the heirs of late Jewish art collector and dealer Lea Bondi Jaray. This decision, handed down by U.S.
District Judge Loretta Preska, will render unnecessary a
planned July 26 trial, in which the New York court was to rule
whether or not collector Rudolph Leopold had known that the painting was
stolen when he brought it into U.S. territory for a show at the Museum
of Modern Art in 1997. Full Story;

NEW YORK (AFP) – An Austrian museum has agreed to settle a decades-long dispute by paying 19 million dollars to the estate of a Jewish woman for a painting the Nazis extorted from her during World War II, the US prosecutor's office in New York said. Full Story;

NEW YORK – A 12-year dispute that illustrated the difficulty of proving art was stolen by Nazis in World War II ended Tuesday with an agreement that a 1912 oil painting entitled “Portrait of Wally” will be returned to a Vienna museum and displayed with an acknowledgement that it was stolen from a Jewish art dealer by a Nazi agent. Full Story;

NEW YORK (Reuters) – The Leopold Museum in Austria has agreed to pay an Austrian Jewish woman's estate $19 million for a painting that a Nazi stole from her in World War Two, U.S. officials announced on Tuesday. Full Story;

ROME – In what would seem to be a case of suspiciously fortuitous timing, the Vatican is claiming to have found a previously undiscovered Caravaggio painting — an announcement that perfectly coincides with the 400th anniversary of the artist's death, which was celebrated across Italy over the weekend. Full Story;

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CRETEIL, France – “Do you think I should confess?” Orson Welles, says in his final film, “F for Fake,” quoting the notorious art forger Elmyr de Hory. “To what? Committing masterpieces?” On Friday, a similar question was resoundingly answered in court in Creteil, France, where 12 men were sentenced for an elaborate art con in which they sold almost 100 forged paintings — nearly impeccable copies of works by Picasso, Chagall, and Leger, to name a few — between the years of 1997 and 2005. Full Story;

LONDON – While Yinka Shonibare’s sculpture of Admiral Nelson's ship still sails proudly on the fourth plinth of Trafalgar Square, the city of London has today announced the contenders for next year's commission in the storied public plaza. The six artists and artist duos shortlisted for the prize are: U.S./Cuban collaborators Allora and Calzadilla; Elmgreen & Dragset, puckish veterans of the Nordic and Danish pavilions in the last Venice Biennale; German sculptor Katharina Fritsch; Goldsmiths alumn Brian Griffiths; Scottish artist Hew Locke; and German multimedia artist Mariele Neudecker. Full Story;

BENTONVILLE, Arkansas – The Crystal Bridges Museum, the massive, much-delayed American art institution being established by Wal-Mart heiress Alice Walton in Bentonville, Arkansas, finally has what appears to be an opening date. Now set to be unveiled by the end of 2011 or the beginning of 2012, the Moshe Safdie-designed museum will contain a vast, still-mysterious collection — which new director Don Bagliupchi has been helping to expand beyond 18th- and 19th-century work to encompass contemporary art. Full Story;

WASHINGTON, D.C. – Michelle Obama, a longtime patron of up-and-coming fashion designers and a driving force behind the introduction of challenging contemporary art into the White House, will fete winners and finalists of the Smithsonian’s Cooper-Hewitt, National Design Museum 2010 National Design Awards at a ceremony at the first family's official home. Full Story;

NEW YORK – Dennis Hopper’s posthumous retrospective that opened at Los Angeles’ MOCA last week makes abundantly clear that art played more than a bit part in the actor and director's life. But while Hopper's artwork — in particular, his photographs — is already renowned, the star's lifelong interest in collecting art is not as well known. That will change this November, when Christie’s holds a New York auction of the art that he owned, including several bold and brazen pieces he bought early on as an art-scene insider and self-professed “gallery bum.” Full Story;

WASHINGTON, D.C. – Lawsuits relating to the restitution of art looted by the Nazis during World War II have been held up in courts in recent years. Eleven paintings that were stolen from Nazi Germany by an American serviceman following World War II, however, are finally making their way home, according to the Associated Press. Full Story;

WASHINGTON (Reuters) – An American soldier stands alone amid the long grass of a Vietnamese field accompanied by the helicopter that brought him there while a few other soldiers are seen in the background. Full Story;

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&rdquo;</p><p>Cameron pleaded guilty earlier this year to charges he dealt methamphetamine out of a trendy Manhattan hotel. At minimum, he&rsquo;s facing 10 years behind bars.</p><p><strong><span class="subhead">Jon and Kate: More hate</ span></strong></p><p>The …. Jon's new lawyer, Anthony List, says Jon wants to reopen their divorce settlement because much of the children's care has been turned over to three nannies while Kate participates on the show. …

Long Island And New York Divorce Lawyers – Complexity Of Divorce

Complexity Of Divorce Full Service Law Office – Divorce Lawyers – Criminal Defense Lawyers – Attorneys Law Offices – Long Island – LI – Queens – Brooklyn – Manhattan – New York http://www. ReillyLaw. . .

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I hope you’ve been enjoying my posts lately. I thought I might do something different today and rustle up a few bits of info from around the WWW. These are some of the news items and blog posts that have been popular over the last few weeks. Leave me your thoughts.

Divorce Manhattan Beach, California Attorneys Lawyers

It is critical that you have an excellent Manhattan Beach, California divorce lawyer to guide you through this very difficult time. Regardless of whether you have just been served with divorce papers in Manhattan Beach, California or …

How to choose a New York divorce lawyer mediator – CaymanMama.com …

How to choose a New York divorce lawyer mediator CaymanMama.com (press release) New York, NY(press release)–YS Mediation a firm of skilled divorce attorneys educates Manhattan couples, who find themselves separating and heading for …

Family Law Civil Procedure | Attorneysandlawfirms.com

David Slepkow is a Rhode Island lawyer concentrating in divorce, family law, criminal law, restraining orders, child support, custody and visitation. David has been practicing for over 9 years and is licensed in Rhode Island , Massachusetts … asks Judy Sheindlin, former supervising judge for Manhattan Family Court. For twenty-four years she has laid down the law as she understands it: If you want to eat, you have to work. If you have children, you'd better support them. …

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FILE – Bryan Abrams poses backstage at the Sixth Annual Soul Train Awards where his group, ‘Color Me Badd,’ won an award for Best R&B/Soul Single by a Group, in Los Angeles, in this March 10, 1992 file photo. Honolulu police say 40-year-old Bryan Abrams was arrested Tuesday July 20, 2010 after getting into an argument with his wife and throwing her across the room.

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Pro Bono Divorce Lawyers

Pro bono divorce lawyers are those who fight divorce cases either free of cost or at a reduced fee. Finding such lawyers is usually difficult. Here is some useful information about pro bono divorce lawyers and how to find them. …

Liz Smith: John Cleese Divorces the Madoff-Mills Love Child …

Mr. Cleese calls this European extravaganza his "How to Finance Your Divorce Tour." He refers to his psychotherapist wife's divorce lawyer as being one of the monstrous Orcs from "The Lord of the Rings." John, age 70, likes to startle his audience … And isn't it odd that in a Manhattan world where David Letterman has met the most divine stars and women in the world, he was too lazy to go outside his own workspace for companionship? In all the time I have known of David …

Divorce Lawyer Characteristics – 5 Traits to Consider

There are several divorce lawyer characteristics that should be considered before you hire him/her. The characteristics of a divorce lawyer can be a good indicator as to how he/she will handle your divorce case. …

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Elin Nordegren Consults High-Powered Divorce Attorney. But Why?!

“[Trope] is the dean of the California matrimonial bar,” Manhattan lawyer Robert Wallack told the Daily News. “He's in a class of maybe 12 or 15 lawyers that handles very high-asset, high-income divorces with contentious custody cases. …

Grounds For Divorce in New York – The Last Bastion of Fault-Based …

Judges and litigants alike have expressed exasperation at the failure of New York's legislature to approve no-fault divorce. For New York divorce lawyers, the lack of no-fault divorce is dealt with most often by counseling clients to …

France’s first lady dismisses rumors of infidelity in presidential …

The reports made headlines in France last weekend with interviews by Sarkozy's lawyer and a top aide close to the first lady who both held out the possibility that the rumors were part of a plot aimed at “destabilizing” the presidential ….. polymath22 Best Divorce Lawyer In Tallahassee | Tallahassee Divorce Lawyers | Tallahassee Attorneys; rtpeat Mirza wedding on after Malik divorce; lohad ANALYSIS-Divorce not in cards for U.S. and Karzai; seanedwards Austin say: Unless …

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Lawyers can fight for pretty much the rights, the justice (ideally) of nearly any subject from pharmaceuticals, corporate, criminal, divorce, and my favorite even art. It’s always a question of appropriation, what belongs to whom. In the case of art this is going to go way over anyone’s head because nobody has a clear definition of art (this changes all the time) and then there’s the issue of who owns the art.

Is it the creator? Does the artist really own the art since they really don’t have anything appropriated to the work of art once it has left the studio. In terms of appropriation there is such a thing as artist resale rights (or droit de suite in French the origin of the term) where the artist is allowed to claim royalties, a percentage of a final sale price when a public transaction has been made. However artist resale rights only exist in certain countries (not the USA mostly) so whether the art belongs to the original creator might depend on your nationality? Seems a bit manipulative.

Then there’s the artist gallery relationship. The artist produces the work, but the gallery representing the artist has some ownership rights over the work- they generally get a generous 50% cut of the final sale price for all the work they do to get the art noticed. But then if belonging changes through transactions if the art is bought then does the buyer then own the art? Is it an object with interchangeable rights dependent on that monetary exchange? Some people might even argue that art should belong to the people, this proletariat view seems to be easiest to fight for, but private viewing minimizes that belonging to the person with the biggest pocket book.

Let’s say art does belong to everyone, to the world, art is a child of the world and therefore is owned and belongs to everyone.

They also say beauty is in the eye of the beholder. Sometimes it’s argued art only exists to serve its when there is a viewer at hand (meaning art for arts sake belongs to itself.) This cliché statement poses so many problems for instance not all art is beautiful, aesthetics doesn’t imply beauty. If art is so subjective that belonging changes according to the viewer then appropriation of art is practically impossible- so why even fight about and create laws for it?

Then why is it whenever there is a conversation between artworks, if too much is ‘borrowed’ from one work a lawsuit of copyright issues arises?

Examples are Shephard Fairey and the Associated Press concerning the Obama Hope posters. The Associated Press is suing Fairey for copyright infringement among other things because he mass produced a picture originally owned by the AP without permission (with his artistic interpretation of course not the exact photograph) The truth is had his posters not made such a statement and if some small scale artist had done the same without as much exposure, conversation, money…it probably would’ve gone unnoticed and been treated as a compliment. Jealousy is a dangerous and vicious creature.

Then there is someone like Richard Prince where the work is mostly a collage of photographs from ads with recognizable brands and figures for these brands. He has been sued by many of the original ‘producers’ of these creative advertisements. He generally uses these photographs out of their original intent and context to create his own collages without of course demanding for the right to use them. But did these originals belong to anyone in the beginning?

It is true a lot of initial work goes into the creation of these photographs especially if a photographer has worked 10 years earning the trust of Rastafarians in the mountains to produce a body of work with a specific intent. But does it end there? Isn’t art about a conversation between already existing work of art, it would be limiting to have the appropriation end any potential discourse. Maybe influence and inspiration should be given credit and maybe explained a bit rather than claiming a whole work as completely original in every way possible.

Then there is what commission can do for appropriation. If a piece is commissioned, does the artwork then belong to the decisions of the pocket book owner? Richard Serra found this out the hard way when he filed a $30 Million lawsuit against the General Services Administration (GSA) for a sculpture he had created called “Tilted Arc” at the 26 Federal Plaza in Lower Manhattan and it was very site-specific meaning the creation of the piece was adapted and largely depended on its physical location. It wouldn’t make sense had it been transferred unlike a painting from one gallery to another. The GSA who had commissioned the work were adamant on changing the location, and unfortunately they got their way.

Art Law is growing segment for representing the rights of art in many ways. But the question is still more complicated that before because if you give art a primary holder, it’s meaning (which is already intertwined and convoluted) can be affected by simply giving it an owner.

I’m Kieran Shep an art consultant based in Darien, CT. I share my knowledge on art markets, art auctions, and art consulting with my readers.

The subject of art law is becoming a more and more important topic to understand in the art markets. For more information on subjects concerning appropriation, copyright, and art law I suggest to consult and search articles on http://www.mutualart.com and to see my blog go to http://shepartconsulting.blogspot.com

Article Source:

http://EzineArticles.com/?expert=Kieran_Shep

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Legal Domestic Violence – 3 Secrets of Divorce Lawyer’s Seduction …

Oftentimes battered women leave abusers only to find out that they are in an abusive relationship with their own divorce lawyer. And unfortunately, many spend as long awakening to this reality as they did admitting the abuse they …

Substitute Teacher Accused of Indecent Exposure, Urinating in …

DUI Lawyer. Seattle, Washington DUI Lawyer. San Diego Criminal Defense Attorney Riverside, California Criminal Defense Attorney San Bernardino, CA Criminal Defense Attorney. New York City Divorce Lawyer Manhattan, NY Divorce Lawyer …

Austin Divorce Attorneys

Whether you want to file for divorce or it is a matter of divorce and finance, Austin divorce lawyer is always there to help you out. Austin family attorney services also include child support in the matter of child custody. …

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• 
  Using Charitable Trusts to Reduce Income Tax, Provide For Retirement and Provide For Your Children
  

  [Finance:Taxes]
  How would you like to simultaneously provide for your retirement and and receive a large charitable tax deduction? How would you like to simultaneously provide for your children and receive a large charitable tax deduction?

• 
  New Tax Rules Concerning Gambling Activities
  

  [Finance:Taxes-Income]
  The Internal Revenue Service (IRS) has historically required that gambling winnings and gambling losses be separately accounted for. The reason for this has to do with the way gambling losses are deducted for tax purposes.

• 
  Four Steps to Find Your Passion and Create Unlimited Financial Success
  

  [Self-Improvement:Success]
  Unfortunately, the majority of individuals dislike or are bored with their job. Most have little, if any, passion for what they do for a living. As we grow older the idea that life is passing us by without anything to show for it begins to take root. Some react in strange ways and it may be brushed aside as a “mid-life crisis”.

• 
  Tax Rules For Authors-Writers
  

  [Finance:Taxes]
  What’s the difference between $100,000 in royalties received by by an author on: 1. Your one and only book or 2. Your third book in three years? About $15,300 in additional tax, if you are in the second category.

• 
  US Income Tax Rules For Citizens-Residents Working in Another Country
  

  [Finance:Taxes-Income]
  Uncle Sam wants to tax your income, no matter where you earn it. As a general rule, all income received by a U.S. citizen or resident is subject to U.S. income tax, no matter where it is earned.

• 
  Top Ten Business Mistakes That Cripple a Business
  

  [Business:Management]
  Business mistakes, upon reflection, stand out like missing teeth in a smile. They are so obvious after the fact. You wonder how you could have ever been so dumb. But making mistakes is part of being a successful business.

• 
  Uncovering Fraud in a Small Business
  

  [Business:Small-Business]
  It’s hard enough managing a small business but when your small business is confronted with fraudulent activity by an employee, it is almost crippling. Five percent of a typical businesses revenue is lost to fraud each year. This five percent adds up over time and unless the fraud is uncovered, it can create cash flow problems down the road that jeopardize the equity you have built up in your small business.

• 
  Creating Opportunity Luck and Wealth Through Career-Related, Self-Improvement
  

  [Self-Improvement:Success]
  In my five-year study of the daily success habits of wealthy individuals one important discovery I made was that wealthy individuals are fanatics when it comes to daily career-related, self-improvement. I uncovered four ways in which wealthy individuals engage in such self-improvement: Reading, Writing, Speaking and Doing. Each one gets you higher up the ladder of financial success.

• 
  Small Businesses Can Benefit From Research & Development Credit
  

  [Finance:Taxes]
  Technically the R&D credit expired on December 31, 2009. But fear not. There is much talk in Congress and among professional tax experts resident in Washington, D.C. that the R&D tax credit will be reinstated, retroactive to January 1, 2010. This article will help you, the small business owner, to gear up for the reinstated R&D tax credit.
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• 
  Key Facts Regarding the HIRE Act Tax Credit
  

  [Finance:Taxes]
  The Hiring Incentives to Restore Employment Act (HIRE Act) was signed into legislation by President Obama in another effort to stimulate jobs growth in this still very sluggish economy. The Social Security Tax Credit portion of the HIRE Act is effective in 2010, with a maximum credit capped at $1,000 available against the employer’s share of each eligible employee’s Social Security Tax. The act also grants a $1,000 Retention Credit (general business tax credit) for employees hired in 2010 who are retained at least 52 consecutive weeks. Here are some of the key facts:

• 
  Unique Tax Characteristics of Exchange Traded Funds
  

  [Finance:Taxes]
  Exchange Traded Funds (ETFs) represent a bundle of assets that look a lot like a mutual fund, only they may be traded during the day just like ordinary stocks (mutual fund units may only be redeemed at the end of the day). ETFs have gained a reputation as a low cost, tax efficient alternative to mutual funds. The only problem with this perception is that it may not be accurate. ETFs that invest in currencies or commodities can create bizarre tax ramifications to which the capital gains tax rate rules simply do not apply. This article will address the tax implications of investing in three forms of ETFs: Plain Vanilla (bundles of company stocks), Currency and Commodity ETFs.

• 
  Financial Success and Self-Improvement
  

  [Self-Improvement:Success]
  In my five-year research project studying the daily habits of wealthy individuals one of many of the startling discoveries I made was in the area of career-related self-improvement. Wealthy individuals are fanatical when it comes to career-related self-improvement. Day in and day out wealthy people engage in career-related self-improvement.

• 
  Understanding Luck – Learning How to Become “Lucky”
  

  [Self-Improvement:Success]
  In my role as a CPA and Certified Financial Planner I help my clients manage their taxes and their wealth and, thus, I am privy to the inner workings of the world of the wealthy. In my other role as a financial self-help author I have, through years of research, gained a very unique understanding of how mere mortals create immense wealth. As a consequence of my two roles I am often asked by those struggling financially how the wealthy make their money. I codified these wealth creation activities into what I call, “rich habits”.

• 
  Divorce Financial Planning Strategies
  

  [Relationships:Divorce]
  In my role in divorce planning I have heard more than once, clients articulate that they would prefer death over another divorce. The stress takes years off one’s life. The scars take a lifetime to heal. Typically it takes the average divorced couple seven years to recover financially from a divorce.

• 
  President Chris Christie – 2012
  

  [News-and-Society:Politics]
  I know what many of you are thinking. “You are getting way ahead of yourself.” Maybe. But maybe not. A vacuum was created within the Republican party after GW Bush abandoned Reagan principles in favor of unrestrained deficit spending and fruitless tax credits that did nothing substantive to create long-term jobs and promote capitalism.

• 
  Small Business Tax Implications of Health Care Reform For 2010
  

  [Finance:Taxes]
  On March 23, 2010 President Obama signed into law one of the largest and most controversial pieces of legislation called the Patient Affordable Care Act (aka Health Care Reform Bill). This new legislation is so complex that it will take nearly eight years to fully implement. The first stage takes effect in 2010 with four distinct provisions. This article will address one of those provisions, The Small Business Tax Credit.

• 
  Single Premium Immediate Annuities (SPIAs) And IRAs
  

  [Investing:Retirement-Planning]
  A single premium immediate annuity is an annuity contract with an insurance company in which the contract owner contributes one lump sum (single premium) and immediately begins to receive annuity distributions either monthly, quarterly, semi-annually or annually from the insurance company. Oftentimes the agreement with the insurance company is to receive a specified amount for life pursuant to the account holders life expectancy. Commonly referred to as a SPIA, this annuity has no accumulation period, or period of time in which the annuity grows in value due to appreciation of the underlying assets and/or due to future contributions (future premium payments).

• 
  The Election of President Obama – America’s Wake-Up Call
  

  [News-and-Society:Pure-Opinion]
  I believe the Obama administration and Congress have greatly underestimated the shift to the right this country has taken. Certainly the Tea Party movement has been instrumental in highlighting this (not driving the shift, but highlighting the shift). America is divided right now. It is divided between the Producers and the Consumers.

• 
  The Four Stages of Financial Success
  

  [Self-Improvement:Success]
  Successful individuals understand that success is a process. The good news is that anyone can process success into their life. Yet so few understand what that process should be or how to even begin. In my five-year research study on the daily habits of wealthy and poor people I was shocked by one discovery I made: financially successful people did not understand exactly why they were successful.

• 
  Lessons in Living – Tiger Woods’ Fall From Grace
  

  [Self-Improvement:Success]
  The road to success is paved by these four interdependent stages. All successful people move from each one of these stages to the next in their lives.

• 
  The Costly Differences Between Socialism and Capitalism – California Vs Texas
  

  [News-and-Society:Economics
  207d
  ]
  There is a little known laboratory experiment being conducted in the United States pitting two economic systems against one another. Those systems are Socialism and Capitalism. This experiment is taking place in two of the largest states in the country, California and Texas, with California representing the big government, high taxes, Socialist economic system and Texas representing the small government, low taxes, Capitalist economic system.

• 
  Gaining Control Over Your Anger Can Be Financially Rewarding
  

  [Self-Improvement:Anger-Management]
  The most financially successful individuals recognize the importance of controlling their emotions. The strongest emotions are love, anger, fear, depression/sadness/self-pity, jealously/envy, happiness, worry and grief. When we allow our emotions to take control of us, we allow life to control us and thus we lose all control. Perhaps the most costly of all emotions, when it comes to our ability to make money is anger.

• 
  Teaching Our Children to Be Financially Illiterate – The Failing of the American School System
  

  [News-and-Society:Pure-Opinion]
  There is no course, that I know of, taught in our nation’s schools on how to be financially successful in life. Our children, the country’s future generation, are not being educated on matters of finance and money. Instead our schools are teaching our children to study hard, get good grades, get a college degree, get a job, work hard, buy a home and mortgage.

• 
  Networking Can Make You Rich – Top Ten Networking Tips
  

  [Business:Networking]
  My most successful clients are master networkers. They are engaged in networking on a daily basis. They seek out opportunities to network. Accumulating wealth and networking are joined at the hip. You cannot create wealth with poor networking skills.

• 
  Filing a Final Income Tax Return For a Deceased Family Member
  

  [Finance:Taxes-Income]
  Filing a final income tax return for the year in which a family member dies presents many unique and challenging tax rules. When someone dies they are referred to as the “Decedent”. The decedent’s final income tax return includes income and deductions through the date of death. It is the responsibility of the decedent’s executor or personal representative to file the decedent’s final form 1040. The purpose of this article is to highlight some of the unique tax rules that family members need to be aware of.

• 
  President’s 2011 Proposed Budget Sets Wealthy at $190,650
  

  [Finance:Taxes]
  The definition of a wealthy American according to President Obama just keeps changing. In the 2008 Presidential race, then candidate Obama, stressed that those making under $250,000 would not see any tax increases. Well, folks, he lied. If you make $190,650 or more you are being targeted as “wealthy” in President Obama’s 2011 Proposed Budget.

• 
  Reduce Taxes by Making Energy Efficient Improvements to Your Home
  

  [Finance:Taxes-Income]
  Thanks to the American recovery and Reinvestment Act of 2009 you can now receive a tax credit of up to $1,500 on energy-efficient improvements made to your home in 2009 and 2010. The credit reduces your personal income tax dollar for dollar. Eligible improvements include the following…

• 
  Questions to Ask When Choosing a Continuing Care Retirement Community
  

  [Home-and-Family:Retirement]
  Continuing Care Retirement Communities (CCRC) are communities that offer a blend of services to meet the needs of the elderly. The attraction of CCRCs is the “one-stop shopping” they offer for many senior living needs. Careful planning needs to go into evaluating each CCRC. This article will address the many questions that need to be asked in order to minimize the risks associated with CCRC living.

• 
  How to Fix a Failing Congress
  

  [News-and-Society:Politics]
  Approval ratings for Congress are at an all-time low. Seventy percent of Americans surveyed believe Congress is doing a poor job.

• 
  Social Security Disability Benefits Claims Process – Bureaucracy at it Worst
  

  [Finance:Personal-Finance]
  You’re disabled. You know it, your family knows it, your employer knows it, your doctors know it. Everybody agrees that you are disabled. So why does it take an average of three years to get approval from the Social Security Administration?

• 
  Why Are Business Losses Sometimes Not Deductible?
  

  [Finance:Taxes-Income]
  You just got off the phone with your CPA and he tells you that your S corporation business has a loss of $20,000. You say, “great, that should reduce my personal taxes. Hey, do you think I’ll get a big refund?” Then your CPA lays the bomb on you. “Nope. These losses are not deductible on your personal return.” He goes on to tell you something about “basis” and “at-risk limitation” and you hang up the phone and scratch your head because you still haven’t the faintest idea what your CPA just said and why the losses are disallowed.

• 
  Stevia – A Healthy, Powerful Alternative to Sugar
  

  [Health-and-Fitness:Weight-Loss]
  There are many sweeteners out there in the marketplace, but there is one natural sweetener that ranks among the best in terms of healthy, low calories and that is Stevia. Stevia is a plant filled with low calorie sweetness that has no effect on blood sugar levels, making it one of the best low calorie, natural sweeteners available. It makes a perfect alternative to artificial sweeteners, such as aspartame and sucralose.

• 
  When is a Business a Hobby and Why Does it Matter?
  

  [Business:Small-Business]
  Generally, if an individual engages in a business with the objective of making a profit, they can claim all their proper business deductions. If their business deductions exceed income for the tax year, businesses can claim a loss for the year. In a regular “C” corporation, these losses become net operating losses and may be carried back two years and then carried forward twenty years.
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• 
  Eliminating Future Federal Budget Deficits Permanently by Reforming Social Security and Medicare
  

  [News-and-Society:Pure-Opinion]
  With President Obama’s latest federal budget proposal it is no surprise that years of entitlement, pork barrel spending and outright waste are forcing drastic fiscal measures. The fact is, entitlements are destroying the U.S. from the inside out, like a form of stomach cancer, eating away at the very core of our country.

• 
  Roth IRA Conversion – Pros and Cons
  

  [Investing:IRA-401k]
  Effective January 2, 2010, Roth IRA conversions are no longer limited by an earnings test. With this earning test eliminated many financial professionals are advising individuals to convert their traditional IRAs into Roth IRAs. But is a Roth IRA conversion right for everyone? In this article we will explore the pros and cons of doing a Roth IRA conversion.

• 
  A Wish is Not a Goal – The Anatomy of a Goal
  

  [Self-Improvement:Goal-Setting]
  Far too many individuals fail to achieve their goals. Many who fail to achieve their goals simply give up on goal setting altogether out of frustration or a loss of confidence in the goal-setting process. Why? Why do people fail to achieve their goals? The heart of the problem lies in the fact that many who set what they think are goals are not setting goals at all. They are, instead, making a wish. Wishes are not goals.

• 
  The American Dream and Capitalism – Integral Parts of Our Constitution
  

  [News-and-Society:Pure-Opinion]
  It is no accident or manifestation of random luck that the United States is the single greatest economic power ever to grace the planet as a sovereign nation. It is no accident, because our founding fathers had a vision of a nation in which government played a very small role in commerce and an even smaller role in the lives of its citizens. The necessity for a small federal government and independent sovereign states/governments, kept together by a voluntary agreement that became our constitution, was crucial to the success of the country.

• 
  Calculating Expected Family Contribution for FAFSA
  

  [Reference-and-Education:Financial-Aid]
  It’s that time of year again when college parents across the country are forced to grapple with the complicated process of completing the FAFSA application in order to determine how much federal financial aid they may be eligible for. This aid takes the form of grants (Pell Grants, Federal Supplemental Educational Opportunity Grants, SMART Grants and TEACH Grants) or loans (Perkins Loans and Subsidized Stafford Loans) and is determined by the following formula:

• 
  Series Limited Liability Companies – The Latest in Organizational Strategies
  

  [Business:Strategic-Planning]
  There’s a new celebrity in town in the world of business legal entities and it’s called the series LLC. Begun nine years ago in the great pro-capitalistic state of Delaware, these new sophisticated darlings of the business world are beginning to explode within the financial departments of many major businesses across the country. Their draw? More limited liability protection of valuable business assets and better strategic planning opportunities.

• 
  Kiddie Tax Rules and Planning Strategies
  

  [Finance:Taxes-Income]
  At one time, long, long ago, a common tax strategy was to shift investment income from a parent to their child (children) to take advantage of the child’s (children’s) lower tax bracket/rate. This planning strategy was eliminated with the introduction of the kiddie tax. Like every other stopgap measure, CPAs and tax attorneys, around the country, found loopholes and strategies to get around the original kiddie tax rules. In response, Congress continues to tweak the kiddie tax rules. Here are some of the current rules/tax planning strategies regarding the kiddie tax.

• 
  The Theft of the American Dream
  

  [News-and-Society:Pure-Opinion]
  The Stamp Act, Tea Act, Sugar Act, Quartering Act, Sedition Act and a number of other legislative enactments, were catalysts which spurred on the American Revolution. Through the enactment of these laws, Britain sought to impose bureaucratic tyranny over the colonies in order to exert “big government” control over them. Our brave forefathers fought back. A new country was born and a new ideal became the bedrock that supported this great new nation. The American Dream was born.

• 
  Special Tax Rules on the Sale of Your Home
  

  [Finance:Taxes-Property]
  If you sell your home the IRS rules permit you to exclude up to $500,000 of the gain ($250,000 if you are single) on the sale. In order to qualify for this exclusion you must have owned and used your home at least two years out of a five-year period ending on the date of the sale (known as ownership & use tests). The best part about this gain exclusion rule is that it is not a one-time exclusion.

• 
  Structuring IRA Distributions to Avoid Penalties – Safe Harbor Planning
  

  [Finance:Taxes]
  Individual Retirement Accounts (IRAs) distribution rules are a mine field. One wrong move and you can find yourself faced with high taxes and penalties that can wipe out years of savings and investment. Complicating matters is the Darwinian evolution of IRAs that have taken place since the first IRA was introduced in 1974 with the enactment of the Employee Retirement Income Security Act (ERISA ). Since 1974, IRA rules have changed dramatically and legislation was enacted to severely punish those who do not follow the rules, to the letter of the law. IRAs come in many flavors but, for purposes of this article we will focus on the two main types of IRAs: Traditional IRAs and Roth IRAs.

• 
  Educating Our Children on How to Be Financially Successful in Life
  

  [Self-Improvement:Success]
  According to the Internal Revenue Service, only 5% of all individuals who file an income tax return make $150,000 or more per year. That works out to approximately 7.5 million individual tax filers. This 5% group is responsible for paying the majority of the personal income tax the IRS receives each year. This is also the group that has adequate retirement savings, six months worth of monthly income savings for emergencies, little to no debt, college costs funded for their children and/or grandchildren, take nice vacations, have significant home equity in their modest to above average homes, good health insurance coverage and adequate life insurance in the event of death. It is this 5% that many in America call the rich.
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• 
  How the Federal Deficit Spells Doom For the US
  

  [Finance:Taxes]
  Most economists now believe the U.S. Federal deficit is at a tipping point. China & Japan agree. So too, do many Americans. Politicians agree. David Walker, former head of the Congressional Budget Office certainly agrees. The U.S. is not the only one attending this deficit-driven economic meltdown party. Just about every industrialized western country is facing unprecedented deficits

• 
  Top Ten Factors in Running a Successful Construction Contractor Business
  

  [Business:Construction-Industry]
  It is not easy running a construction business. There are many pitfalls and ways to lose money but if you follow some basic steps you can not only make a living but become very wealthy. Many successful construction contractors have learned there are certain things you absolutely must do right all the time and certain skills you must have or acquire in order to make it in this very competitive industry. In this article I will summarize what it takes to be a successful construction contractor in their order of importance.

• 
  The Impending Collapse of Our College Education System
  

  [Reference-and-Education:College-University]
  The combination of the near economic collapse of our financial system in September 2008 and the worst job market since the Great Depression will soon create the perfect storm for many colleges throughout the nation. College costs have increased an average of 5% per year over the past twenty years. According to recently released reports from the College Board, most students and their families can expect to pay, on average, from $172 to $1,096 more than last year for this year’s tuition and fees, depending on the type of college.

• 
  What is Confidence, Why is it So Important & How Do You Get Some? Top Ten List
  

  [Self-Improvement:Success]
  Wealthy people always seem so confident and self assured. Leaders exude a confidence that creates followers. How do they do it? Are they born confident? Is it their upbringing? Their schooling? Why are financially successful people and leaders able to present an image of total self confidence?

• 
  Protecting an Inheritance From Creditors and a Divorcing Spouse
  

  [Finance:Estate-Plan-Trusts]
  If you have a sizable estate one of your primary objectives may be transferring your estate assets to your children and only your children. The idea of anyone else having access to your hard earned estate assets is frightening and disturbing. But there is a way to ensure that the inheritance your child (children) receives is preserved for his/hers (their) entire life as well as the lives of your grandchildren. It’s called a dynasty trust. A dynasty trust is designed to remain in existence for a child’s entire lifetime, as well as that child’s children’s (your grandchildren) lifetime.

• 
  How to Survive a Job Loss – Steps You Need to Take Now!
  

  [Finance:Personal-Finance]
  If you have recently joined the ranks of the unemployed there are things you need to do right now to get through this difficult period. Since the job market is not improving and, in fact, is getting worse, the reality is that you may not find a job as quickly as you expect. There are certain things you can do right now that will best enable you to ride out this difficult employment market and keep you from spiraling into insolvency.

• 
  Using the Law of Averages to Create Unlimited Financial Success
  

  [Self-Improvement:Success]
  Wealthy people know about the Law of Averages and use it each and every day in bringing more wealth into their lives. Once you understand how the Law of Averages works in creating unlimited financial success you will kick yourself for not applying this common sense technique to your every day life in order to improve your chances of financial reward.

• 
  Hiring a Foreign National – Understanding Visa Programs Available
  

  [Legal:Immigration]
  Work visas authorize employment in the U.S. on a temporary basis. The process should begin about five months before the employment start date of the foreign national employee. While there is a vast array of temporary work visas available below are the ones with which you, as the prospective employer of a foreign national, will most likely require:

• 
  Why Conservatism (Now) Is Necessary to Save the American Idea
  

  [News-and-Society:Politics]
  We are seeing a rebirth of the American idea right before our very eyes and it is only possible because over two hundred years ago a few very wise men (our Founding Fathers) had the insight and vision to incorporate into our Constitution the ability to force revolutionary change in our great society, not by guns and civil war, but by the simple, peaceful process of democratic change we take for granted in this country. The right to vote.

• 
  Year-End Tax Savings Strategies
  

  [Finance:Taxes]
  With the year end fast approaching it’s time to give serious consideration to tax savings strategies that could save you thousands of dollars in income tax. Below are some of those strategies…

• 
  How to Become Wealthy by Reinventing Yourself
  

  [Self-Improvement:Success]
  Do you constantly worry about money? Do you worry about paying your mortgage every month? Are you worried about being able to afford college costs for your children? Do you fight about money with your spouse? Are you stretched financially? Do you feel constant stress regarding your financial situation?

• 
  Benefits of Health Savings Accounts
  

  [Insurance:Health]
  Health Savings Accounts (“HSA”) are often called the IRA for medical expenses. HSA medical insurance plans are similar to your traditional medical insurance plans but they do have certain unique features.
  1f51

• 
  How to Network and Build Relationships in Order to Make More Money
  

  [Business:Networking]
  The recipe for financial success has many ingredients. Hard work, focus, good daily habits, attention to detail. productivity, completing tasks on time. The list goes on and on. Some ingredients are more important than others. But there is one ingredient that all wealthy people put in their success recipe all the time and in abundance.

• 
  Open Letter to President Obama Regarding the Economy
  

  [News-and-Society:Economics]
  I am, every day, in the trenches advising clients on business and personal financial matters. I am seeing firsthand the devastation current economic conditions are having on small businesses. I have, I believe, a much better understanding of the economy and the tax system than most, just as a soldier on the front line would have a better comprehension of the battle being waged.

• 
  How Wealthy People Overcome Procrastination
  

  [Self-Improvement:Goal-Setting]
  Everyone procrastinates. Some more than others, but rest assured everyone falls victim to this bad habit to some extent. The key to financial success is to limit procrastination as much as you can. Procrastination is a bad habit. It directly affects your ability to achieve financial success in life. When you procrastinate, your work product suffers, you impair your relationships, you lose credibility, and your self-esteem is negatively impacted.

• 
  Why You Should Invest in International Funds
  

  [Investing:Mutual-Funds]
  While it is true that the United States is by far the 800 pound gorilla in terms of the size of its economy and its market capitalization, there are many countries who are experiencing growth that dwarfs that of the U.S. China now ranks second in terms of market capitalization, followed by Japan, Britain, France, India, Russia and Brazil. The increases in stock market capitalization of these countries reflect the higher rates of economic growth that has taken place over the past ten years.

• 
  Low-Risk, Inflation Beating Investments For Your 401(k)
  

  [Investing:IRA-401k]
  As a result of the meltdown of many 401(k) plans since 2008, many 401(k) owners are looking for more stable, less riskier investments to include in their 401(k) investment plans. Stable-value funds may be the solution for such investors.

• 
  Senate Finance Committee Health Care Bill Key Provisions
  

  [Health-and-Fitness:Healthcare-Systems]
  The Senate Finance Committee has just approved landmark health care legislation that could transform the entire country’s health care industry, which represents 1/6 of the total economy’s Gross Domestic Product. Many of the provisions in this legislation would penalize businesses and employees as well as unions with superior health care coverage. Following are the key points, as set forth by the Congressional Budget Office.

• 
  Defined Benefit 401(k)s Set to Make Their Debut
  

  [Investing:Retirement-Planning]
  With a defined benefit plan (DBP) employers make contributions based on employee salary, age and years of service. The downside of DBPs has always been the fact that employers carry the entire cost of such plans. No employee contributions are made into DBPs. With safe harbor 401(k) plans, the employer and employee share the cost of funding.

• 
  Roth IRAs Poised to Surge in 2010
  

  [Investing:IRA-401k]
  Roth IRAs are about to experience a surge due to a long-awaited tax-law change that will finally take effect January 1, 2010. It is expected to open the floodgates for wealthy and upper-middle class taxpayers.

• 
  Reduce Employer and Employee Taxes With a Salary Reduction Plan
  

  [Finance:Taxes]
  Many employees are reimbursed by their employers for business expenses. The employer gets a tax deduction for the reimbursement and the employee is exempt from taxation on the reimbursement. In cases where employers do not reimburse employees for business expenses, the employees’ only option is to deduct those expenses as a miscellaneous itemized deduction subject to the 2%-of-AGI limit. Very often this 2% threshold translates into $0 tax benefit for the employee.

• 
  Generous State & Local Government Pensions Showing Signs of Collapsing
  

  [Finance:Personal-Finance]
  For years taxpayers have lost the battle to numerous government employee unions, who have exacted generous concessions on pensions and health benefits. The by-product of these large concessions has been higher and higher property taxes, income taxes, sales taxes or a combination of numerous tax increases. With most Americans struggling financially, there simply is no more money to give the government. Taxpayers are hanging by a thread.

• 
  How to Give Your Employees Tax Free Achievement Awards
  

  [Finance:Taxes]
  There are very few tax loopholes these days that allow an employer a deduction which is tax free to employees. Health insurance is one such tax free employer provided benefit. But there is another which is overlooked by employers. Achievement awards.

• 
  The Secret to Financial Success Revealed
  

  [Self-Improvement:Success]
  You may be following all of the debate that has been raging in the news lately regarding health care reform, the economy, unemployment and taxes. Everyone, it seems, is either advocating for or against taxes to pay for government reforms and large government programs. But Americans are struggling financially thanks to the economy and over taxation. Americans simply have no more money to give the government. This lemon has been squeezed thoroughly dry.

• 
  Tax Benefits For the Unemployed
  1fc1
  
  

  [Finance:Taxes]
  The U.S. is mired in the worst recession since World War II with nearly 15 million people unemployed today. There are numerous tax provisions that are available to help the unemployed and also help mitigate the costs of finding new employment.

• 
  How Loan Modification Affects Your Credit Score
  

  [Finance:Credit-Tips]
  With the current economic downturn, many recently unemployed are struggling to make ends meet. Many of these same individuals were making their debt payments and had good credit scores until they found themselves standing on the unemployment line. Unable to stay current on their mortgage, credit card debt and/or student loans, they are beginning to see their credit scores drop precipitously. At a time when credit is what they need most they are unable to secure any additional credit. To mitigate this, many are scrambling to modify their debt.

• 
  Federal Programs Available to Assist Homeowners With Their Home Mortgages
  

  [Real-Estate:Mortgage-Refinance]
  In response to the unprecedented collapse of the residential real estate market and in response to current catastrophic unemployment, the Federal government has created several initiatives to help homeowners. Here is a summary of the various initiatives…

• 
  Understanding Reverse Mortgages
  

  [Real-Estate:Mortgage-Refinance]
  Sometimes the best-laid plans just don’t pan out. You spend almost a lifetime struggling to put away as much money as you can for retirement or savings but then life throws you some curve balls. Perhaps you find yourself short of cash for your child’s semester tuition payment, or your daughter’s wedding requires funds you just don’t have or medical expenses put you in debt or a you lost your job or credit card debt has gotten out of control or so on and so on.

• 
  Why Goals Are Important to Success
  

  [Self-Improvement:Goal-Setting]
  Successful people are goal oriented. They create goals all the time. Daily goals are represented in their daily “to do” lists. Long-term goals are broad initiatives to be accomplished at specified points in their lives. Successful people focus on work at work and leave their family and personal matters outside the office, in an effort to achieve their business goals.

• 
  How to Lose Weight Forever
  

  [Health-and-Fitness:Weight-Loss]
  Do you feel like you are on a perpetual diet? Gaining weight, then losing weight. Again and again repeating this cycle. Let’s face it, it’s hard to stay on any diet. Everyone seems to jump on a new diet idea when it gets enough press, only to be exactly where they started six to twelve months after giving up on the diet.

• 
  Is the Time Right to Refinance Your Mortgage?
  

  [Real-Estate:Mortgage-Refinance]
  Mortgage interest rates are about as low as they can get. With such low interest rates it may make sense for you to consider refinancing your existing mortgage and save hundreds of dollars per month in the process. But how do you know when it is the right time to refinance your mortgage? To find out if the time is right there are a few analytical steps you need to take.

• 
  Understanding Permanent Life Insurance
  

  [Insurance:Life-Annuities]
  No one likes to deal with the topic of life insurance. It brings up too many realities that we all try to avoid thinking about, such as our own mortality, depressing thoughts of providing for our families if we die prematurely and lastly, money. You will die. I will die. We know this but we don’t want to consider it. When you consider that seven out of ten people are underinsured in this country you get the point that life insurance is something we just ignore or defer action on.

• 
  Green Tax Incentives Overview
  

  [Finance:Taxes]
  In the past two years there have been five pieces of tax legislation that have included tax provisions targeting energy conservation. Through these tax incentives, the federal government is trying to change (socially engineer) the way people and businesses act with respect to energy use. Here is a summary of each one of the five tax incentives recently legislated:

• 
  It’s Time to End Our Current Tax System
  

  [News-and-Society:Pure-Opinion]
  As a country we have reached the end of the line. The revenue generated by our current tax system, according to most experts, is no longer sufficient to meet the voracious need of politicians who spend our hard earned money.

• 
  Why We Need Stupid People
  

  [News-and-Society:Pure-Opinion]
  Stupid people are important. They are important to our economy, religion, businesses, the local community. They are particularly important to politics, local government, state government and very, very important to national government. Without stupid people we would all be screwed. They buy into stupid ideas, schemes, ideologies, political parties. They befriend other stupid people and help them along. Quite frankly it is the stupid people that are the bull work of our very existence. The most important thing stupid people do is make it easy for the smart people to make money. Here is a list of things that require the undivided commitment of stupid people:

• 
  Investing in US Savings Bonds and US Treasuries – Key Points
  

  [Investing]
  Recent economic conditions have forced an education on investors concerning inherent risks of investing in the stock market. Exploring alternate investments such as US Savings Bonds and US Treasuries requires a basic understanding of some of their rules, which are addressed in this article.

• 
  Factors to Consider in Deciding Where to Retire
  

  [Home-and-Family:Retirement]
  There are approximately twenty-nine million baby boomers either at retirement age or poised to retire. Thanks to the recession, many boomers’ retirement accounts have lost thirty to forty percent of their value in the past fifteen months. This is causing many to reconsider or delay retirement.
  1fe0

• 
  Cash For Clunkers Program
  

  [Automotive]
  If you have been considering a new car purchase but fear doing so during this economic downturn, the recent Cash For Clunkers Program may be just the push you need. If you qualify, the new “Cash For Clunkers” legislation provides a tax-free discount on the purchase of either $3,500 or $4,500 depending on the difference in mpg savings.

• 
  Teaching Our Children the Value of Money
  

  [Finance:Personal-Finance]
  As parents we all want to give our children everything we could never have in our young lives. Sometimes childhood emotions surrounding money have a profound impact on us as adults; driving us to do things that may not be in the best interest of our children, such as spoiling them. Take a look around and you will see ten, eleven or twelve year olds walking around with cell phones, iPods, Prada bags. Underlying this is, I believe, our desire to provide our children with a better life. We all seem to want for our children what we could not have, ourselves, as kids. But where does this leave our children? Will they grow up being spoiled and self indulgent, expecting from society rather than being grateful for what society has given them? Is our parental need to make up for what we lacked in our adolescent lives going to hurt our children, and if so, how do we mitigate this?

• 
  America at a Crossroads – States on Fast March Toward Socialism Through Increased Taxation
  

  [News-and-Society:Pure-Opinion]
  In a down economy, the last thing any governmental apparatus should be contemplating is increasing the tax burden on those who miraculously still do have jobs or produce jobs. Increased taxes hurts the overall economy by reducing consumption and corporate spending and thus, stifles job growth. Current federal and state tax legislation trends are actually the opposite of what is required. The need to reduce spending, taxes and the size of government during the current economic climate are the only logical solutions in a down economy. Ronald Reagan knew this, President Obama does not.

• 
  Understanding Education Tax Benefits and Incentives
  

  [Finance:Taxes]
  For many parents it is has become very difficult to save for or pay for your child’s college education. Recognizing this, the federal government has stepped up its efforts to provide education tax benefits and incentives. While that is a good thing, understanding the myriad of education tax benefits and incentives out there can be frustrating and confusing to the average person. Lately, it seems every time you turn around there is some additional tax legislation in the area of education.

• 
  Maximizing Deductions on Your Real Estate Rental Property
  

  [Real-Estate:Property-Management]
  Do you own rental property that’s been producing a marginal profit or a loss the past few years? Short of raising the rent again, you’re fighting an uphill battle as your expenses continue to grow. But one way you can maximize your rental dollars is to squeeze every last tax deduction from your activities.

• 
  The Business of Running a Bed and Breakfast
  

  [Travel-and-Leisure:Bed-Breakfast-Inns]
  Running a Bed and Breakfast (“B&B”) sounds great at 5pm rush hours in the streets of Manhattan during the cold of winter. The fact is it can be a real job. Let me give you a taste of what it’s like in the life of a typical B&B owner.

• 
  Getting a Divorce – A Very Taxing Matter
  

  [Finance:Personal-Finance]
  I have come to the conclusion that the process of going through a divorce can oftentimes be, emotionally, more catastrophic than a death in the immediate family. That’s a statement that is not easy to make, but I believe it is true. Ask anyone who is going through or has gone through a divorce and they will tell you it is or was the most stress they have ever experienced in their lives. I see this stress in the face of many of my clients. Divorce can break a person, plain and simple.

• 
  America’s Ideological Economic Battle
  

  [News-and-Society:Economics]
  You may not know it but there is an ideological battle waging in America surrounding our very economy. This is a battle between two economic schools of thought: Adam Smith’s Laissez-Faire economic theories and John Maynard Keynes managed economy theories.

• 
  Why You Must Have a Will For the Sake of Your Children
  

  [Legal:Elder-Law]
  Many people never get around to preparing their will or updating it as circumstances change. Oftentimes, the excuse we hear from our clients for not having a current will is the perceived cost in time and money to have an attorney draft one. I also believe there is a fear of confronting our individual mortality that causes many of us to put off this necessary task. Not writing your will and failing to do even the most basic estate planning can have a disastrous effect on your loved ones and their survivors.

• 
  The Best College Savings 529 Plans
  

  [Finance:Personal-Finance]
  One of the smartest ways to save for college is through a 529 Plan. 529 Plans are college savings plans that are funded with after tax dollars (net pay) which grow tax-deferred and allow tax-free withdrawals for the express purpose of paying qualified education expenses (tuition, room & board) for secondary education purposes (i.e. post-high school education) such as college, graduate school, trade schools or vocational schools.

• 
  Understanding Social Security Retirement Benefits
  

  [Home-and-Family:Retirement]
  Each day I receive more and more questions from my baby boomer clients who are confused about Social Security benefits and taxation. Social Security benefits come in three flavors: Retirement benefits, survivor benefits and disability benefits. The questions I receive primarily involve questions regarding the retirement benefits area. With 365 baby boomers turning 62 each hour, since January 1st 2008, I have no doubt that the frequency and diversity of these questions will grow. Fortunately, most of the questions are very similar and I will address, in this article, the most common issues I am regularly confronted with.
  1f77

• 
  How to Become Wealthy by Creating Luck
  

  [Self-Improvement:Success]
  In my role as a CPA and CFP I have the honor of advising many clients in matters of personal finance, taxes, insurance and wealth creation. Some clients are wealthy but most are just getting by. The fact is that only five percent in this country make enough money to be considered financially secure. Ninety-five percent are just getting by and have difficulty meeting their financial obligations in life.

• 
  The Law of Attraction’s Dirty Little Secret – It’s All a Myth
  

  [Self-Improvement:Attraction]
  “Ask and it shall be given”. This pithy biblical verse from Matthew 7:7 is the very foundation of The Law of Attraction. This terse biblical verse is used as a prop to validate the principles behind The Law of Attraction. “Ask and it shall be given”, sounds nice. It makes us feel good because what it is really saying to us is “wish and you’ll get what you want in life”. This is what makes the Law of Attraction so compelling. The idea that you can think something into your life. It plays very well to the human frailty we all possess, which is the desire to get something by doing nothing. This human trait is the reason why the lottery and gambling are so rampant in our society. The Law of Attraction is no better than buying a lottery ticket.

• 
  Is There a God?
  

  [Self-Improvement:Spirituality]
  Each one of us, at one time or another during our lives, has considered this question. From Pope to drunk, none of us is immune from questioning the existence of God. Conversely, it is hard not to believe in God. We see the existence of God in the face of every mother looking upon their newborn child. We see God every time a starving person is fed by a stranger. We see him when tragedy strikes and we come together to help those in need. When cancer goes into remission, there is God. When failure turns to fortune, it is God at work. God is everywhere we look.

• 
  Why You Fail Financially
  

  [Finance:Personal-Finance]
  Are you struggling financially? Do you have difficulty paying your monthly bills? Are your savings inadequate? Do you have little, if any, college savings for your kids? Are your credit card debt payments strangling you financially?

• 
  Long Term Care Insurance – Act Now Before it is Too Late
  

  [Insurance:Long-Term-Care]
  We generally do not think about long-term care until and when we experience it in our lives. Oftentimes it takes the form of a loved one (typically a parent) who becomes suddenly disabled and the family (typically the children) steps in to assist.

• 
  Understanding Your Incentive Stock Options
  

  [Investing:Stocks]
  If you receive stock options as part of your employee compensation package then you are one of the lucky ones. This article is intended to shine a little light on how one of these options, incentive stock options, works from an employer incentive standpoint and how they function for tax purposes.

• 
  Life Insurance For Parents
  

  [Insurance:Life-Annuities]
  On 9/11 two families I knew from my swim club lost their husband/father. There aren’t enough adjectives to describe the emotions we all felt not only for those poor, young families. There was, however, also a sense that many of us (the members) dodged a bullet, for it could have been any one of us who lost a family member. I remember telling my wife, shortly after 9/11, that I was just sitting in a seminar in the towers two weeks before. My friend had a 9 a.m. business meeting in the towers the week before. Another friend had to cancel a meeting on 9/11 for personal reasons. Any one of us could have been “them”. So where are these struggling families now? Every summer I still see them at the swim club. The kids are getting bigger. They run around with my kids and my friends’ kids, smiling and laughing and living. I see the mothers at various little parties at the Tikki Bar, drinking and laughing and living. Their lives are certainly different. Their Dads are missing from the picture. But there they are living the same lifestyle they had before 9/11.

• 
  Exchange Traded Funds
  

  [Investing]
  Exchange Traded Funds, or ETF’s as they are commonly referred to, are quickly becoming the new darlings of Wall Street. The first U.S. ETF was the Standard & Poor’s Depository Receipt, or “Spiders”, which was introduced on the American Stock Exchange in 1993. Since then they have grown in number. ETFs grew from 100 ETF funds at the beginning of 2006 to over 400 funds by the end of that year. Their original design was intended to compete with index funds.

• 
  The Best Affordable Places to Retire in the US
  

  [Home-and-Family:Retirement]
  In my capacity as a financial advisor I am often called upon to evaluate a client’s financial condition in order to assist them in making the transition from worker to retiree. Oftentimes, the underlying reason for meeting is a fear that my clients all share…can they retire with the assets they have or expect to have? More often than not the answer is yes you can retire, just not in New Jersey.

• 
  College Financial Aid 101
  

  [Reference-and-Education:Financial-Aid]
  Many parents have just completed the daunting task of filing out college application forms and are breathing a well-deserved sigh of relief. I know, in my home, that sigh was very loud. I have been advising clients for years on college financial matters, but until you actually have gone through the process yourself, you don’t have any idea what it entails.

• 
  Rich Habits
  

  [Finance:Personal-Finance]
  I have been servicing the needs of wealthy clients for over twenty years and during this time I have done my best to try and understand what makes wealthy clients so different from everyone else. Let’s face it, we all desire, at some level, to be rich. Being rich provides one with many benefits such as the best health care money can buy, adequate college funds, sufficient retirement money, the ability to do things when you want, freedom from most financial worries, and so on. It’s just all around good to be rich. So the question is: What do rich people do to become rich?
  1966

• 
  Job Change? Time For A Rollover
  

  [Investing:Retirement-Planning]
  One of the many questions I get peppered with from clients sounds something like this: “I just changed jobs. What do I do with my old employer retirement plan?” Almost invariably the correct answer is to roll over the funds to something called a “Rollover IRA”.

• 
  How to Settle an Estate
  

  [Finance:Estate-Plan-Trusts]
  The sad news of a loved one recently passing away is still weighing on you and your family when the discussion turns from the logistics of the funeral arrangements, to which family member is going to handle the estate matters. If there is no will, oftentimes a “responsible” sibling or family member steps up to the plate to take on the role of Executor or Executrix (A.K.A. “Personal Representative” or “Estate Administrator”).

• 
  Variable Annuities And Why They Make Sense
  

  [Investing:Mutual-Funds]
  Annuities have so many advantages over other investment vehicles, including mutual funds, that it makes one wonder why everyone doesn’t consider them more often. When you think about variable annuities think about mutual funds on steroids.

Technorati Tags: Divorce Lawyer Manhattan

Travel Insurance For Top Romantic Getaways

No doubt there'll be plenty of divorce lawyers on hand. If you can't decide between Venice or Las Vegas, then go to Vegas and stay at the Venetian hotel. You'll get a taste of Venice 'Vegas-style' complete with a gondola ride and …

How to choose a New York divorce lawyer mediator …

How to choose a New York divorce lawyer mediator NewYorkInjuryNews (press release) New York, NY(press release)–YS Mediation a firm of skilled divorce attorneys educates Manhattan couples, who find themselves separating and heading for …

Los Angeles Divorce Attorneys

There are number of good sources of competent family lawyers that people can tap to help them get the right lawyer for their needs. One of these is to ask friends or relatives if they know a good divorce lawyer, which can give people …

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Have a great day!

Technorati Tags: Divorce Lawyer Manhattan

Sorrell Trope picture:Elin Nordegren divorce lawyer

"There is just one Sorrell Trope," said Manhattan divorce lawyer Robert Wallack. "He's the dean of the California matrimonial bar. "He's in a class of maybe 12 or 15 lawyers that handles very high-asset, high-income divorces with …

Need a Divorce Lawyer? Avoid These Three Costly Mistakes in Hiring …

As a practicing divorce attorney, I see many people totally blow one of the most fateful decisions they will make in their divorce case: which lawyer to hire. To help you avoid these mistakes, we will look at 3 of the costliest mistakes …

Nolo’s Essential Guide to Divorce by Attorney Emily Doskow

To help save money, emotional turmoil, and a lot of time, Nolo's “Essential Guide to Divorce” by Attorney Emily Doskow is a great resource for those facing or going through divorce. The book is full of practical advice regarding the …

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Technorati Tags: Divorce Lawyer Manhattan

Back with more news for you today. It’s amazing how much good information there is on this stuff out there if you know where to look. Three in particular that I found really valuable were…

Find a Divorce Lawyer – How to Find the Best Family Law Attorney

Finding the right family law attorney (or divorce lawyer) is a process that many people are not entirely comfortable with. People often don't know what qualifications to look for. Often the only information people have to go on is a …

CAPTION THIS: Tiger Woods Texting During the 2010 Masters …

Actor Brad Pitt makes sad faces while filming a Japanese television commercial alongside a sumo wrestler in Midtown Manhattan on April 28, 2009. Talk about more interesting stories on the Black Voices Television Boards! Bauer-Griffin … By : vetea on 4/16/2010 5:21AM. Neutral vote down vote up. Tiger Woods Divorce Imminent as Elin Nordegren Meets Lawyer and Renovates Swedish Home http://bit.ly/bVje1s. Reply to this Comment | Report This. dummy Image …

Tips To Help You Choose A Cheap Divorce Lawyer

If your relationship is past saving, then it's time for you to begin looking for a cheap family lawyer. Cheap divorce attorneys may not be the best lawyers around but they get the job done. In Reality, there are several cheap divorce …

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Our law firm was retained to fight the first known ticket of its kind – illegally driving while text messaging. After researching the issue, we concluded that this practice is not currently illegal under New York law.

On March 6, 2008, the motorist was operating his car in Manhattan while allegedly using his cell phone to write and transmit a text message. It was at that time a NYC police officer pulled him over and issued him a ticket for using his cell phone illegally.

The motorist then retained 888 RED LIGHT who quickly concluded that the motorist had been incorrectly charged under a statute which only prohibits voice calls without a hands-free device.

The judge at the Traffic Violations Bureau agreed with NY traffic attorney Matthew Weiss and, on May 21, 2008, the case was dismissed.

This decision comes as the New York is contemplating joining New Jersey and Washington states by making it illegal to write, read or send a text message. Sen. Carl Marcellino (R-Oyster Bay) and Assemblyman Felix Ortiz (D-Brooklyn) are sponsoring the bill, and the measure has already been approved by the New York State Senate (S.3195-C). The enactment of such a law will have a large impact upon drivers as a recent Nationwide Mutual Insurance Company survey found that 20% of people admit to texting while driving.

The deaths of five teenagers in the Town of Canandaigua in July 2007 is spurring on this legislation. Tests conducted after the SUV collision with a tractor-trailer showed that the 17-year old driver had been driving inattentively due to apparent text messaging.

While acknowledging the dangerousness of texting and driving, Mr. Weiss stated “We are glad the judge agreed with our interpretation of the traffic law and correctly dismissed this moving violation. While it carries 0 points, this type of traffic ticket can adversely affect a driver’s insurance rates.”

The author, Matthew J. Weiss, Esq. graduated Hofstra Law School in 1984. He was Law Review and won the law school’s prestigious Procedure Award. Upon graduation, he became one of the first Hofstra Law School graduates to work at the New York State Court of Appeals (New York State’s highest court) working on various appellate matters.

Mr. Weiss then worked for two years at Rivkin, Radler, Bayh, Hart & Kremer, a 200-plus attorney law firm, representing various clients, such as municipalities, insurance companies and large corporations, in various litigation matters. He also continued to do substantial appellate work.

In 1991, Mr. Weiss co-founded his private law practice eventually buying out his former partner in 2000. Through the years, 888 Red Light has successfully resolved 1,000s of traffic tickets and trucking tickets for its clients by way of dismissal or plea bargain. For more information about the author visit http://www.nytrafficticket.com

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