LOS ANGELES ? The doctor charged in Michael Jackson's death never revealed that he had given the singer a powerful anesthetic, a paramedic told a jury hearing the physician's involuntary manslaughter case Friday.
Paramedic Richard Senneff said Dr. Conrad Murray told him that he had only given Jackson the sedative lorazepam. He said Murray initially said Jackson wasn't suffering from any condition.
Murray eventually told medics that he was treating the singer for exhaustion and dehydration, he said. The doctor did not mention that he had been giving Jackson the surgical anesthetic propofol to help the singer sleep.
Murray appeared frantic when the paramedic arrived in the bedroom on the day of Jackson's death in June 2009, Senneff said. He had to ask Murray three times about what condition Jackson had before the doctor answered.
"He said, `Nothing. He has nothing,'" Senneff said.
"Simply, that did not add up to me."
The veteran paramedic said Jackson was cool to the touch, his eyes were open and dry and had an IV in his leg. Senneff was one of four paramedics who worked to try to revive Jackson.
Murray, 58, has pleaded not guilty to involuntary manslaughter. If convicted, Murray could face up to four years in prison and lose his medical license.
Prosecutors contend the Houston-based cardiologist repeatedly lied to medics and emergency room doctors about medications he had been giving Jackson in the singer's bedroom.
Authorities contend Murray administered a fatal dose of propofol and other sedatives. Murray's attorneys claim Jackson gave himself the fatal dose after his doctor left the room.
Meanwhile, Superior Court Judge Michael Pastor ordered prosecutors and defense attorneys not to speak publicly about the case. He didn't specify the reason for his decision, but said a violation could result in a contempt of court charge.
Pastor had earlier told attorneys not to comment on his rulings.
Pastor ordered Houston attorney Matt Alford to appear in court Friday afternoon. Alford, who is a partner of defense attorney Ed Chernoff, appeared earlier in the day on NBC's "The Today Show" in which he said the jury was smart enough to know prosecutors haven't proven their case.
"We know that the jury knows ? and this is a smart jury ? that they know that the state of California has not proven their case," Alford said on the show.
Senneff was the first paramedic to reach Jackson's bedroom and said within moments, he and three other paramedics were working to revive Jackson.
After trying multiple heart-starting medications and other efforts, Jackson was still lifeless.
Emergency room personnel at a nearby hospital advised Senneff to declare Jackson dead in his bedroom, but the singer was transported because Murray wanted life-saving efforts to continue.
Prosecutors on Friday also called an executive for the maker of a fingertip medical device used by Murray to monitor oxygen in Jackson's blood.
Nonin Medical executive Bob Johnson told jurors the $275 device was not adequate to continuously monitor patients because it did not have an audible alarm and other features that would alert a caretaker to problems.
Jurors also heard from a former Murray patient who lauded the doctor's treatment of him, but said his cardiologist became increasingly distant and hard to reach while working with Jackson.
"I felt like I was getting the best care in the world," said Robert Russell of Las Vegas, before Murray became the singer's personal physician.
After Murray began treating Jackson, Russell said he couldn't get answers about his own treatment. He called Murray's office on June 25, 2009 ? the day Jackson died ? and demanded to speak to the doctor.
The doctor left him a voicemail at 11:49 a.m. Prosecutors are using records to show that Murray was on the phone in the moments before he realized Jackson was unconscious.
Russell told jurors Murray's message seemed odd because the doctor said he was going on sabbatical, despite telling the salesman and his wife months earlier that he was going to work for Jackson.
Prosecutors are expected to call another paramedic who treated Jackson.
Murray's trial is expected to last five weeks and is in its fourth day.
___
AP Entertainment Writer Anthony McCartney contributed to this report
___
Anthony McCartney can be reached at http://twitter.com/mccartneyAP
PORT-AU-PRINCE, Haiti ? A plan by Haiti President Michel Martelly to restore the country's disbanded military is running into opposition.
A lawmaker from Haiti's dominant political party says the country needs to develop its national police force instead of revive an army disbanded in 1995.
Moise Jean-Charles of the Unity party said Wednesday that the government cannot afford an army. He says it would require funding from foreign partners and is worried they would exert excessive influence over it.
His party has an absolute majority in the Senate and controls much of the lower Chamber of Deputies.
The Associated Press learned on Tuesday that Martelly wants to revive the army to patrol borders, provide stability and crack down on criminals.
Logitech is known for their keyboards and mice, and the company always seems to find new ways to make what should be boring old accessories interesting. The MX 3200 Laser keyboard and mouse are an awesome example, as Logitech said the combo pack was built using an AgION surface meant to disrupt the growth of bacterial cells. Not a bad idea at all, but the way that Logitech marketed the MX 3200 Laser didn't please the U.S. Environmental Protection Agency one bit.
NEW YORK (Reuters) ? A dancing and singing Sesame Street character and a Harry Potter-based DVD game could be the top toys during the 2011 holiday season, according to an industry guide released on Monday.
Let's Rock Elmo and Scene it? Harry Potter: The Complete Cinematic Journey are two of the favorites that have made the list of the 20 hottest toys compiled by the Toy Insider to help shoppers find the perfect present for children.
"The list tries to take some of the stress out of shopping," said Laurie Schacht, co-publisher of the Toy Insider. "We don't want the toys to end up at the bottom of the closet. We look for toys that engage the children fully."
Industry insiders and experts spent almost a year sorting through the thousands of choices to compile the list. All 20 toys were released within the last year.
Schacht said the biggest toy trend this year is social games that promote face-to-face interaction between children and their parents such as the Redakai Championship Tin, which is recommended for six to eight-year-old children and uses trading cards with 3-D and animation features.
"It's about getting people together," Schacht said. "We are also looking at social networks, apps and video games."
Angry Birds Plush toys, which are expected to be a hit for children six to eight years old, are based on the popular cell phone app Angry Birds.
Educational learning is another big trend with Leapfrog's Leappad, a learning tablet designed specifically for children aged three to five, among the favorite toys for that age group. olds. It includes a built-in camera and video recorder.
"This is learning where they have so much fun, they don't even notice it," Schacht explained.
Pop culture references also found their way onto the list with a toy called Justin Bieber Rockin' Tour Bus and Concert Stage, which enables young girls, aged six to eight, to pretend they are on tour with the popular teen idol.
Scene it? Harry Potter: The Complete Cinematic Journey, which is suggested for children nine years and older allows fans of the J.K. Rowling series to test their knowledge of the eight movies.
Another favorite for that age group is uDraw Game Tablet that lets users paint, draw and color and comes with an art-based video game.
For younger children Pocoyo Swiggletracks, which enables toddlers to create their own car tracks, is another predicted favorite.
Plasmabike, which does not need training wheels, and Chuggington Interactive Railways are predicted hits for the three to five year olds.
The full edition of the guide includes 110 toys recommendations from 80 different manufacturers.
"Money is hard for everyone these days and for whatever parents are willing to spend, we want to give them options."
HTML Ready Article You Can Place On Your Site. (do not remove any attribution to source or author)
Acme Articles | Army Games ? Joining The internet Gaming War
Army Games ? Joining The internet Gaming War
By:
You have a huge requirement for army games, it does not really matter whether you desire video game console or personal computer-based titles except a good percentage of the recording games is exploiting throngs theme. It's the desire to achieve almost everyone for being by the military but eventually when they develop, people leave from their dreams and pursue different careers. However, a strong passion towards the military along with the brave soldiers will be still left in this hearts which is is where are the games may help us.
However, the majority of folks are certainly not dedicated online game lovers. Students are frequently busy for their studies and adults can't find sufficient time from their busy work schedule to include video game sessions for their daily routine. Moreover, a great deal of us will not be by the favor of complex setups to key in games however we prefer to enjoy games that may not require excessive on cigarettes and on our hardware. It is here that online army games can help you. These games do not require one to created complex personal computers nevertheless you possess the occasion to enjoy these games with tense expenditure.
Most online gaming websites offer you these games absolutely at no cost of cost. The most effective thing is because you could have the choice of inviting your pals and exploring the opportunities of them army games. It does not have to matter once your finding some down time to dedicate yourself to playing video games, you can simply log on to a gaming website where army games are available. Similarly, this games load really fast and you may save an important timeframe by this. You can as well read them on mobile devices with mobile Internet connections as they simply take a difficult bandwidth.
The best idea to find army games just to search for them online and choose the good list of wonderful games that have been for nothing of cost. The second step is to look for website which you could play these games. If you find a website that support multi user game play mode you could have a thrilling time, certainly with websites where you can play the game that people from different nations. You may also join some gaming communities to boost your expertise on online gaming and this shall also help you to find numerous resources for you to play these games for for no charge of cost.
There's a huge call for army games, it doesn't matter whether you're looking for video game console or personal computer-based titles however a good percentage of the flick games is exploiting the military theme. It's the imagine almost everyone to get within the military but eventually if they grow up, people leave from their dreams and pursue different careers. However, a steady passion to your military and also the brave soldiers will be still left in our hearts but this is where would be the games may help us.
However, plenty of people are certainly not dedicated online game lovers. Students are generally busy along with their studies and adults can't find sufficient time from their busy work schedule to include online game sessions for their daily routine. Moreover, we will not be in the favor of complex setups to play games but we do prefer enjoy games that do not require too much on cigarettes and on our hardware. At this point online army games can assist you. These games never require anyone to created complex personal computers but you develop the chance to enjoy these games with tight expenditure.
Most online gaming websites ensure that you get these games absolutely at no cost of cost. The most effective thing is because you encounter the opportunity of inviting your mates and exploring the possibilities of these army games. It does not really matter once your finding some time to yourself to dedicate you to ultimately playing video games, it is possible to simply go surfing to some gaming website where army games can be found. Similarly, this games load really fast and you will save a major time period by this. You can also read them on mobile devices with mobile Internet connections as they definitely take simply a difficult bandwidth.
The most beneficial idea to seek out army games so one can quest for them online and choose the list of excellent games that have been for no charge of cost. The next step is to look for website which you could play these games. If you think a web site that support multi user game play mode you are allowed a thrilling time, certainly with websites where you can play the game that people from different parts of the world.
army games You can join some gaming communities to boost your expertise on online gaming but this will additionally let you find numerous resources which you could play these games for at no cost army games of cost.
A study has found that electronic cigarettes are becoming the choice of many long-term smokers.
E-cigs typically consist of a cigarette-shaped device with a battery, a heating element and a cartridge containing propylene glycol and nicotine. Users puff on the mouthpiece to activate a circuit that heats the atomizer and produces a vapour. The users then inhale.
But Penn State College of Medicine researchers suggest medical providers should continue to encourage more traditional smoking cessation methods.
The researchers investigated this growing phenomenon through a survey of 104 long-term e-cigarette users.
The study found that 78 per cent of long-term users were no longer using tobacco and planned on using their e-cig instead, and only 8 per cent were using the most widely marketed style of cigarette-shaped e-cigs.
Most had learned that these do not deliver adequate nicotine and had used online forums and personal experience to find out which types of e-cigs deliver a satisfying effect capable of keeping them off real cigarettes.
"These products initially seemed to be something of a gimmick and likely to be banned by the FDA," Jonathan Foulds, Ph.D., professor of public health sciences and psychiatry, said.
"However, they are continuing to be popular and at least some smokers appear to find them helpful. However, we just don't have enough information on their long-term safety and effectiveness for clinicians to recommend them.
Until that research has been carried out, I would advise smokers to use proven treatments.
The treatments that have been proven to work include counselling (e.g. available for free via 1-800-QUIT NOW), nicotine replacement, bupropion or varenicline," he stated.
An additional problem with e-cigarettes, Foulds said, is that there appears to be poor quality control.
Some sold as 'high nicotine' appear to deliver very little nicotine, and there are concerns about the quality of the labelling and instructions. source:agency
If you are undergoing major financial distress and you have tried out every possible debt help technique there is available, what else can you do? The only answer left to resolve your problems is by declaring bankruptcy. Bankruptcy is not advised by many financial experts. But, when all else fails and you have no other option left then it is the right time to exercise the method. To make the complicated process less stressful, bankruptcy lawyers are available to help you out.
A bankruptcy lawyer is a professional individual who specializes in the bankruptcy field. It is someone who is an expert and knows every single minor and major detail that is included in the process. This is an attorney who can represent you in the judicial court to make filing for bankruptcy short and fast. At the same time, bankruptcy lawyers guide you towards bettering your finances, they help you pull up yourself and start fresh.
What Not to Do When Finding A Bankruptcy Lawyer
When choosing a bankruptcy lawyer, there are things that you need to watch out for, traits and skills that you must consider. However, there are also factors that you need not look for and you should not do in your search of a bankruptcy attorney. The following are:
Decide On The Last Minute
Most often, debtors tend to put off filing for bankruptcy. Even more, they neglect choosing a bankruptcy lawyer ahead of time. Save yourself from despair by not joining the pack. Delaying your search for professional aid will only make matters worse. Finding an attorney on the last-minute does not help your case at all. The longer you wait, the more your debts will increase and pile up and your attorney will not be able to prepare your case well putting you in the losing end. Finding a good and reliable bankruptcy attorneys' take time.
Demand For A Low Service Fee
Face it, you are going through the most complex debt elimination method and it is just right that you pay your bankruptcy lawyer the best price possible. When you are finding for a bankruptcy attorney to work for you, never negotiate with his service's cost as this will surely scare him out. You can settle for rate that both suits you perfectly during the start of the bankruptcy process, but never demand. The process of bankruptcy is not easy at all so expect the attorney's fee to be expensive. The safest way to go is for you to scour as many bankruptcy lawyers as possible in order to compare rates. If you are truly short on cash, choose the professional with the lowest asking rate but see to it that he is eligible.
Delay Examining Credentials
There are a lot of scammers out there just waiting for you to fall into their trap. In order to avoid making the scenario worse, for every bankruptcy attorney on your list ask them to present their credentials to you. Accreditation's, extra training sessions completed, papers, and other legal documents must be shown to you first hand. Also, make sure that the lawyer is certified by the American Bankruptcy Institute. Verify with the board or with the company he works for to check if all the information given is correct and valid.
Not Asking Questions
While you are choosing a bankruptcy lawyer to make the task easier for you and eliminate the stress it gives you, it is not also right to not ask questions to your attorney. Believing what comes out of their mouth instantly puts you into more danger. Ask basic questions. How many bankruptcy cases has he handled and closed successfully? How does the process work? How long will it last? What goes on in the court? Will you work openly with the bankruptcy lawyer or not? What services do you offer aside from bankruptcy?
Overlook Reactions
Tags: declaring bankruptcy, what not to do when choosing a bankruptcy attorney, choosing a bankruptcy lawyer, All In, best price, bankruptcy process, bankruptcy attorney
Browse > Home / Car Insurance Guide / Auto Insurance Policies | 6 Tips For Flooding, Natural Disaster Insurance Policies
While many of the households without power since Hurricane Irene have regained their physical phenomenon according to the Department of Energy, thousands are still cleaning up their homes after astonishing flooding. Unfortunately, many may find themselves confused is to expenses to pay for these damages.
Damage from Hurricane Irene operation from $7 to $13 billion or maybe more, often from flooding and power outages. But difficulty surrounding insurance process coverage abounds.
Seventy two percent of people in a consult say they think their insurance would pay is to full cost to reconstruct from a innate catastrophe or fire. Yet scarcely all insurance companies hat the amount they pay for a complete loss unless extra coverage is purchased and many policies take debasement in to account when assessing damage, according to the final MetLife Auto Home Insurance Literacy investigate in Aug 2010.
Here are 6 extra insurance information to explain misconceptions connected to flooding and other weather-related damage:
1.Most homeowners? policies do not add inundate insurance but options exist.
Homeowners? policies usually do not casing loss due to flooding, but coverage may be purchased from the sovereign government. Homeowners can inquire their agents about the sum or meeting the National Flood Insurance Program (NFIP) at 1-800-427-4661 or www.floodsmart.gov .
Introducing Forex Ambush 2.0
Never Seen Before and Totally Unheard Of 100% Accurate Artificial Intelligence Forex Trading Signals. Produces returns in excess of +160% monthly, +2,000% annually! Every Trade Closes In Profit, No Losing Trades! Our Revolutionary Forex Trading Signals Are Guaranteed To Give You 100% Profitable Winning Trades On Autopilot In Only An Hour A Day Using State-Of-The-Art Artificial Intelligence.
Read More: Visit Publisher Site
Over the past 10 years, the median inundate affirm has amounted to scarcely $48,000, according to the NFIP. For office building and essence for moderate-to-low chance homes, NFIP coverage starts at $129 per year.
Flood insurance may be purchased for any authorised skill located in a residents that participates in FEMA?s National Flood Insurance Program at any time in any case of your inundate risk, and coverage is existing theme to exclusions and stipulations in the policy. However, in many cases there is a 30-day watchful time after requesting and profitable the reward for a typical inundate insurance process before it becomes effective.
Chubb Group of Insurance Companies began to offer inundate insurance in 2006, and its product offers presumably broader coverage than the supervision program. Chubb offers up to $15 million in coverage, according to Chubb orator David Hilgen, whilst NFIP offers a limit of $250,000 for residential office building coverage .
The Internal Revenue Service is moreover in the process of providing taxation relief, inclusive adjournment of filing and remuneration deadlines, to victims of Hurricane Irene and will refurbish information on the IRS website .
2. Some housing loan companies may need inundate insurance when you buy your home.
For example, if you have a federally insured housing loan and live in a high-risk inundate zone, the housing loan firm will need inundate insurance to secure your loan, according to Chubb. Also, if you live in a high-risk inundate region and take sovereign catastrophe benefit after a flood, you will be compulsory to buy and sustain inundate insurance until your loan is paid off. In this case, if you do not buy inundate insurance and other inundate indemnification your property, a solicit for sovereign catastrophe benefit could be denied.
3. The sort of ?natural disaster? could be relevant. Lightning and hail: Yes. Volcanoes: no.
The MetLife investigate says that damage from whirlwind or accost and lightning is enclosed in many homeowners? policies, whereas damage from earthquakes and volcanic eruptions are usually not covered. Also, substructure damage from earth transformation and H2O damage from a cesspool or sump-pump are usually not covered unless you feel safe extra coverage.
But Judy Spry, associate in the insurance claims services use at BDO Consulting, mentioned for many business policies, ?named breeze storm? coverage and consequent flooding is usually deliberate the same result in of damage. Also, it may or may not be applicable that Hurricane Irene was downgraded to a pleasant charge in many areas along the East Coast.
?Every insurance process is unique, so it is most appropriate to examine with your insurance representative or broker,? she said.
Once they are in the Clickbank . com data base webmasters like you as well as me who are looking for fantastic content and commissions from your web sites can join their particular affiliate programs and start earning money through sales generated.
Starting an web business is just like starting a traditional business. You have to invest in time and money. Much like traditional businesses some internet businesses end up being failures. Success is not an overnight process and there is no guarantee that everyone will have the same success. Anything can be in like with the internet.
Allying a company with many high volume companies implies the company has increased visibility challenging other companys customers as well as potential clients. This increased awareness lends itself to increased hits on the companys website, and those greater hits increase the opportunities pertaining to sales. One of the largest questions I see all over the internet these days is: ?Is Affiliate marketing online an Online Money Marketing Scam?? If you have spent any time looking for ways to generate extra money at home, I am sure you have seen this more often than not. Before I try to answer this question, let?s step back and make clear what affiliate marketing really is.
I like to read stuff about healthy , natural strategies to doing things and I also liked cute bedding .
Prosper and Succeed: Some Basic Home Business Productivity Tips
You finally did it! You ve taken a courageous, large step and have started your individual home-based business.
There s no turning back at this time, and the stakes have irrefutably been raised. It s time to harvest the rewards of your braveness and hard work. It s time to generate income. It s time to get productive.
Here are some tips to help you increase the productivity of your respective business and receive everything you deserve from your home-based business.
I additionally loved reading designer diaper bags as its pretty fascinating likewise.
Make a schedule and stick to it.
Having flexible hours is one of the very best benefits of running a home-based business, but it can also lead to the failure of your respective business if you don t know how to control your time.
Don t reckon that just because you control your own time, you don t need to keep a schedule as well as stick to a routine. Set a particular time of the day to your business, say every morning through 8 to 12 am. This is especially critical if you re still getting used to working at home. And as much as you can, stay with that schedule. Don t be tempted to place off your work for a later period in the day because something came up . Some thing will always come up with that kind associated with attitude. All you have to do is devote a certain number of hrs everyday to your business, and you?ll spend the rest with your family or for leisure activities.
If you are fond of dance and bit overweight then you can try best pc speakers as simplest and a lot effective way.
You then have to get your product or service noticed. This means you have to do some internet marketing and marketing of your business. There are many methods to do this. Start this because they build a website of your home based business. Make sure the website is simple to be able to navigate with eye catching models. Have descriptive information pictures about your product or service as well. Studying under people who are successful will considerably speed up your learning blackberry curve and help you achieve your current goals. There are many tactics and strategies that you must know about before you start advertising any affiliate program. This truly will save you a lot of time and money, when you will know which systems as well as advertising methods will bring income and which will not. Full testimonials on Making Money Opportunity below. Proven Money Making Opportunity as seen on CNN Funds, CBS and Forbes.
is a lay because the same gurus devote sleepless nights working on the products they will sale you. The truth is that for nearly any business to succeed there ought to some investment in time and money.
As you have seen, there is plenty of opportunity below to make money, legitimately. There is no minus involved. Nothing illegal involved. Just excellent business practice. So is making money online through internet affiliate marketing a scam? Absolutely not!
Avoid interruptions.
Don t work in front of the Television set or while listening to radio stations if you feel that doing so would distract you. Just because you re free to carry out whatever you want while you work doesn t imply you should do whatever you want. Fulfill your business activities for the day in a favorable area of your home, and until finally you re done with them, keep away from those things that might distract you.
Set goals for your business.
You could have one huge goal that you intend to achieve in the long run, but it s additionally wise to keep less grand and small-term goals. You may shoot for one objective daily, for instance, sending out emails to clients on Monday, or completing your business portfolio on Thursday. Your small-term goals should also help you achieve your long-term goal.
Have some fun.
Avoid being stressed about your current home-based business ? the reason why you had it in the first place is because you wished to be free from the regular difficulties of your previous job. Handle the complications of operational with passion and willpower and you and your business likely will them with success. Best Money Making Opportunity as seen upon CNN, CBS and Forbes! More information at http://www.money-2007.info
There is 1 strategy for success though, in which goes against the mainstream viewpoint that business should be every single man for himself. Online programs afford internet businesses a new cost-effective means of making money that utilizes parallels with other high volume firms rather than pitting each organization against the other.
You can checklist sales, promotions, discounts, as well as descriptions of your product or service. Make sure you include links to your website as well as affiliates. You can also send out really free ezines or free information about your product or service. Ensure that the information is relevant and valuable to the person who receives this so they are further tempted to visit your website.
The success of a joint venture partner program depends on selecting the right merchandise and the advertising accompanying this
A fantastic way to make some extra money is to get involved in a legitimate home-based business.A few of these businesses do require an initial expense, but the potential income helps make this small investment worth it. My favorite business opportunity right now is a legitimate
Posted: September 24, 2011 at 9:58 pm | Tags: plastic surgery
Lots of folks right now who are thinking of having a breast augmentation, hand reconstruction, liposuction, a tummy tuck, or other plastic surgery procedures think about doing it abroad. Aside from budget concerns, patients also want to combine their cosmetic surgery requirements having a relaxing getaway.
?
We list down the top cities in Europe where it is possible to have your plastic surgery:
?
Prague, Czech Republic
The Czech Republic is a smaller European country located in Central Europe bordered by, Austria, Germany, Poland, and Slovakia. You could anticipate a good mix of folk traditions though enjoying the beauty of its landscapes and castles, along with the amenities of modern day living. The city of Prague is within the forefront of its booming medical tourism industry. The place is recognized for its global medical standard when it comes to technology, cost, and good quality of care Plastic Surgery inside the Czech Republic ensures wonderful pre-operative and post operative care. Add to that excellent destinations exactly where you are able to relax and delight in your new self.
?
Budapest, Hungary
Hungary is known for having a strict training code for its plastic surgeons. You?ll be assured that your physician has a vast experience below his belt following at least 5 years of coaching for common surgery and at least 3 years operating as an assistant plastic surgeon. The cost of plastic surgery procedures in Budapest is another reason why loads of patients flock to this little corner of the Europe. You are able to get some procedures accomplished for practically half the cost compared to hospitals or clinics in other parts of the globe.
?
Munich, Germany
Germany isn?t all vehicles and not all about sausage and beer. Germany is also famous for its advancements within the medical field particularly plastic surgery. The wellness services of Munich and its other cities are also nicely established with patients not getting to deal with lengthy wait time prior to a surgical process. The price of cosmetic along with other medical procedures are competitive with other significant cities in the United States and Europe.
?
Bucharest, Romania
Aside from the wealthy history, Bucharest is another city in Europe where you can locate wonderful possibilities for a high quality plastic surgery. The city implements an excellent program for its medical tourism ensuring patients of getting fantastic services from pretty skilled doctors and staff. Tourists from Western Europe as well as the United Kingdom flock to Romania for treatments like liposuction, breast augmentation, and rhinoplasty.
?
Zagreb, Croatia
Zagreb may be the capital and biggest city of Croatia. The place is also a famous destination for medical tourism brought about by the great reputation of its doctors along with the cost of plastic surgery remedies. The hospitals in Croatia provide an array of superlative treatments, procedure, and care ranging from cosmetic surgery, eye treatment, rehabilitation, and dental care. Aside from Europeans, Zagreb also attracts patients from North and South America.
... because they pulled the number out of their you-know-what? The article makes the claim, but the article that it links to (http://idealab.talkingpointsmemo.com/2011/09/mit-launches-new-graphene-laboratory.php as its' source) doesn't make any such claims.
They want to produce rolls of the stuff. Sure, 1 square kilometer of material could be 1km * 1km, or 10km * 100m, or 100km * 10m, but it's more likely to be a strip 1,000km * 1m, or 10,000km * 10cm than 1km * 1km...
ORLANDO, Fla. ? Republican presidential contender Michele Bachmann said Thursday that social conservatives don't have to settle for a nominee who does not share their values, and rival Mitt Romney said the party should nominate someone from the private sector ? double-teaming criticism of front-runner Rick Perry.
Romney and Bachmann opened a forum on faith and freedom ahead of Thursday night's televised debate with sharp criticism of their chief rival. Other competitors were to follow at the event tailored to the religious voters who are a key part of their party's base.
Bachmann said 2012 is a time for the GOP to nominate someone "who is a true social conservative." She didn't mention her rivals by name, but she has criticized Perry's positions on illegal immigration and mandated vaccinations.
For his part, Romney's familiar remarks pitched him as a proven businessman who detoured into politics for one term as Massachusetts' governor.
"'There are plenty of people who are running for president who are politicians. Nothing wrong with that. ... I think it helps to have someone who has had a job, to create jobs for the American people," said Romney, making his second presidential run.
The Perry campaign, with the Texas governor to speak near the end of the forum on the sidelines of a three-day GOP meeting, kept its eye on Romney.
"Romney flip-flops are legendary and are exactly why he isn't connecting with conservative voters," said Perry spokesman Mark Miner. "After years of pandering and policy evolution, Mr. Romney just can't be trusted on important economic and social issues."
The forums and debate come as the Republicans increase their criticism of each other. Romney and Perry have spent recent days trading jabs over Social Security, job creation and who is a better Republican.
It's the latest example of the campaigns microscopically examining their rivals' records and past statements in a game of political one-upmanship.
For instance: Texas added jobs during the economic recession under Gov. Perry's leadership. But unemployment went up last month and is at the highest level since 1987, Romney has noted.
Romney filled in Massachusetts' $3 billion budget hole without raising taxes as governor. Yet the state trailed 46 others in job creation, Perry shot back.
A poll released early Thursday suggested Florida Republicans slightly prefer Perry over Romney in their party's battle to find a nominee to face President Barack Obama next year.
Perry was favored by 28 percent of the 374 registered Republican voters, compared with 22 percent who want Romney as their nominee. The random telephone survey, conducted Sept. 14-19 by Quinnipiac University, has a margin of error of plus or minus 5.1 percentage points.
With five months remaining until the first nominating contests, the GOP contenders came to senior citizen-rich Florida this week, ready with lines sharpened for fellow Republicans more than for their once-favorite target, Obama.
"I've forgotten more about Israel than Rick Perry knows about Israel," former Pennsylvania Sen. Rick Santorum told reporters in Washington.
And Rep. Ron Paul of Texas, a favorite of the party's libertarian wing, renewed his criticism of Perry as a typical politician.
"He knows what people are thinking about, that's how politicians operate," Paul told reporters Wednesday before heading to Florida.
Also joining the Thursday night debate: Georgia businessman Herman Cain, former House Speaker Newt Gingrich of Georgia, former Utah Gov. Jon Huntsman and former New Mexico Gov. Gary Johnson.
Let's witness what Abraham has to report about The importance of research and planning in video product creation. Not many people appreciate concerning "Product Creation" subject matter since media has not bothered and public related with this matter have not been vocal enough. Although that's shifting at the present, more people are coming to understand in relation to Product Creation because of proliferation of media outlets. Experts propose that if the subject is crucial to you then you got to read it with complete consideration and not scan over the writing.
The author Abraham David is responsible for writing this piece of content If you want to take this piece of writing please make sure you put a link back to this page. Article on "The importance of research and planning in video product creation" starts after this.
Article Starts from Here:
Any genre of video product can be enriched by informational content. When you choose to include factual information in your video, check at least two reliable sources for everything you want to include. Remember: Wikipedia is not a reliable source. Yes, I often click on Wikipedia to get my bearings in a hurry. But I won?t stake my reputation on what I?ve found in a Wikipedia entry.
When you create video products to sell online, you base your business on your ability to establish a bond of trust with your customers. Don?t risk losing their trust by taking shortcuts in your research. Go the extra mile and your sales will speak for themselves.
If you?re using on-screen talent to film your video product, make sure the actors have all the background information they need to understand the topic. If you?ll be asking someone questions in the video, be sure to practice your interviewing skills. If you want to create an unforgettable interview, use open-ended questions to get your subject talking. The best interviews always go in directions that no writer could have scripted.
If you use copyrighted music in your video, be sure to obtain the necessary permission. If your video is not for sale, you may not need to obtain permission. If you plan to sell your video, you will need to obtain all the necessary licenses and copyright information. If you are filming anyone other than yourself, you need to obtain signatures and releases. If you film a pedestrian or shopper, for example, you need their approval to use the footage commercially in your video.
Notice: Please beware that everything said in this piece of writing on "The importance of research and planning in video product creation" ought to not be taken as guidance from specialist, you should find out facts from more authentic places as well. Proper consultant on "The importance of research and planning in video product creation" should be consulted before taking any action. OvalEgg.com is not responsible for any damages of any kind that may arise from applying information contained in this article.
Logistics of a successful shoot Logistics is one of the key elements of every successful video project. If you plan to shoot any footage in a commercial space, such as a shopping center or store, you?ll need to call for permission. Tell the manager exactly what you want to do; store personnel are generally very helpful and willing to participate in any way they can. Be sure to give the store a credit in your video. You may need a city permit for certain locations. Go to the location to rehearse the shoot before the shoot. There are lots of things that can go wrong when you just show up and start shooting.
No matter what type of video product you decide to create, you?ll need to think about your set or location. A set can be as simple as a wall with a background that makes the speaker stand out. If you plan to create a promotional or educational video, you probably have some simple props that can be part of the background and keep viewers thinking about the product or service you want to promote. A chair in front of your background is all you need on the set if your video will have just one host or demonstrator. If you plan to create a motivational video or a comedy skit, you?ll want the host to stand and move around the set, so make sure you have enough space.
Thanks for spending time on this article. If you are planning to take this write-up for your use in any way, please link back to this page. I hope you liked what I wrote on "The importance of research and planning in video product creation". I would be delighted to know what you think concerning it, negative or optimistic. Please put down a comment below and show me you're alive.
Article Source with Title: The importance of research and planning in video product creation Article Source URL: http://ovalegg.com/internet-and-businesses-online/product-creation/the-importance-of-research-and-planning-in-video-product-creation
The particular leukemia lymphoma cancer sometimes also known as since just leukemia could be categorized because illness which includes a foolish working out and the enormous build-up within the selection of your brilliant system tissues inside system or perhaps the navicular bone tissue marrow. It really is largely quite a few inside important or continual type.
Probably the most typical unique signs incorporate demanding trouble for your navicular bone tissue marrow that is certainly due on the rise up from your vivid system tissues that precipitates into a privation linked to platelets, meaning your affected individuals connected with leukemia bruise quite simple and lose blood immoderately. A lot more your patients? body?s support procedure gets to be tiny and the continuing lack involving your crimson system tissues finally lead to be able to anemia. Crammed gum line and tonsils, difficulties, a increased liver and spleen make in the some other signs and symptoms.
In spite of the inadequate a principal genuine lead in order to for this particular problem; even so the primary aspects which is often considered to feature total are generally viral attacks, by way of family genes and several kinds of compounds and rays. Physical ranges and anemia would be the dominating users. Various leads to have to be looked over for the actual creation connected with removing means of this kind of problem. Upon recognition they must be resolved rapidly relative to the through the cancer. Bloodstream tests and vibrant blood vessels tissues be dependent are generally used for the identification.
Your option for treatments following forecast is produced according to your indications and signs and symptoms of anybody victims. Common remedies incorporate induction chemo, navicular bone tissue marrow transplants and several upkeep therapies by which are made for therapeutic your victims. Browse more other informative information on the subject of colon cancer symptoms in women, symptoms of colon cancer in women and colon cancer symptoms and signs
The trickle of Meizu MX news continues: we're on target for a late September release in China, with a price tag of ¥4,999 ($780 converted) for the 32GB quad-core brute and ¥3,999 ($625) for its less monstrous dual-core 16GB sibling. Both phones are powered by A9 processors, although it's not yet clear if the quad-core chip is same as the Samsung engine in the PlayStation Vita. The 4.3-inch screen will be qHD and overall thickness will stay within the 10mm (0.4-inch) threshold. No doubt we'll have the full low-down from Engadget Chinese as soon as it launches.
By :
Belinda Summers ??
Submitted
2011-09-19 08:35:56
The sales business can be quite challenging for many. There are sales quota to meet, new customers to charm, market position to maintain, and a host of other tasks needed to get the job done. It's difficult, but not an impossible goal. With the help of professional telemarketers, then there's no need to worry. There are plenty of opportunities in teleselling, and the rewards are great. One can't imagine the windfall possible in the teleselling profession. Well, that is, if they are skilled enough to handle sales calls. Otherwise, it's better if one simply hires cold calling services to get things done. These people are the best in this line of work.
Cold calling can be a very stressful kind of job. It can cause a lot of problems if this is not handled properly. After all, prospecting for receptive buyers can be overwhelming. They may have difficulties in dealing with the various quirks and desires of the prospects. Often, a badly managed call can wreck a promising lead. That would be bad news indeed. That's why more businesses rely on professional telemarketers for this kind of work. They are the professionals who know what to do, and they are the most experienced in handling difficult calls. They can find the right prospects, introduces their client's firm properly, and goes forth into convincing the person at the other end that their lives would be much better if they take advantage of the products and services being offered by the telemarketers. Teleselling, when done properly, will surely succeed.
Teleselling has been around for decades. Come to think of it, the primary purpose of telemarketing in history is to sell products and services on the phone. This solved the problems of old when promotions are limited by the distance between buyer and seller, the cost of traditional advertising, and the time it takes to generate interest. The telephone has changed all that. The task of advertising is easier now. It's also simpler and faster to get in touch with prospects. People living miles away from the seller can even be informed of the latest products and services offered by the firm. That's probably the reason why teleselling in any industry has prospered.
Really, cold calling still works. Despite the entire hullabaloo about the abuses committed in the name of prospecting, the fact remains that it can still deliver. There are many people who are willing to spend. The only thing that's holding them back is that they don't know who to buy from. Now that is an opportunity that a business should grab. A firm can address the needs of these people through teleselling. One can give them a call, interact with them, and who knows, perhaps a profitable sale is in the making. Indeed, teleselling may very well be the solution needed by companies in need of better sales volume. This is a good chance for the firm to improve their business performance through the use of teleselling.
Opportunities abound to those who are willing. Perhaps, through the use of teleselling, a lagging firm can finally have the fighting chance to stay in business and be profitable. Creativity, resourcefulness, and focus are just some of the things needed. And with the help of professional telemarketers, success can be possible. This is good time to make the right decisions, and invest in the right strategy.
Author Resource:-
Belinda Summers is a professional Lead Generation Consultant helping corporate organizations increase their revenue through telemarketing, lead generation and appointment setting strategies. To know more about lead generation and appointment setting, visit: http://www.callboxinc.com/
Article From Articles Arsenal
Related Articles
HTML Ready Article. Click on the "Copy" button to copy into your clipboard.
By: Belinda Summers
The sales business can be quite challenging for many. There are sales quota to meet, new customers to charm, market position to maintain, and a host of other tasks needed to get the job done. It's difficult, but not an impossible goal. With the help of professional telemarketers, then there's no need to worry. There are plenty of opportunities in teleselling, and the rewards are great. One can't imagine the windfall possible in the teleselling profession. Well, that is, if they are skilled enough to handle sales calls. Otherwise, it's better if one simply hires cold calling services to get things done. These people are the best in this line of work.
Cold calling can be a very stressful kind of job. It can cause a lot of problems if this is not handled properly. After all, prospecting for receptive buyers can be overwhelming. They may have difficulties in dealing with the various quirks and desires of the prospects. Often, a badly managed call can wreck a promising lead. That would be bad news indeed. That's why more businesses rely on professional telemarketers for this kind of work. They are the professionals who know what to do, and they are the most experienced in handling difficult calls. They can find the right prospects, introduces their client's firm properly, and goes forth into convincing the person at the other end that their lives would be much better if they take advantage of the products and services being offered by the telemarketers. Teleselling, when done properly, will surely succeed.
Teleselling has been around for decades. Come to think of it, the primary purpose of telemarketing in history is to sell products and services on the phone. This solved the problems of old when promotions are limited by the distance between buyer and seller, the cost of traditional advertising, and the time it takes to generate interest. The telephone has changed all that. The task of advertising is easier now. It's also simpler and faster to get in touch with prospects. People living miles away from the seller can even be informed of the latest products and services offered by the firm. That's probably the reason why teleselling in any industry has prospered.
Really, cold calling still works. Despite the entire hullabaloo about the abuses committed in the name of prospecting, the fact remains that it can still deliver. There are many people who are willing to spend. The only thing that's holding them back is that they don't know who to buy from. Now that is an opportunity that a business should grab. A firm can address the needs of these people through teleselling. One can give them a call, interact with them, and who knows, perhaps a profitable sale is in the making. Indeed, teleselling may very well be the solution needed by companies in need of better sales volume. This is a good chance for the firm to improve their business performance through the use of teleselling.
Opportunities abound to those who are willing. Perhaps, through the use of teleselling, a lagging firm can finally have the fighting chance to stay in business and be profitable. Creativity, resourcefulness, and focus are just some of the things needed. And with the help of professional telemarketers, success can be possible. This is good time to make the right decisions, and invest in the right strategy.
Author Resource:->??Belinda Summers is a professional Lead Generation Consultant helping corporate organizations increase their revenue through telemarketing, lead generation and appointment setting strategies. To know more about lead generation and appointment setting, visit: http://www.callboxinc.com/
Question by Henry Nadal: What causes kidney failure and brain cancer? What disease or disorder causes brain cancer and kidney failure and is often associated with autism? The disease/disorder is diagnosable from birth and will begin affecting the patient from birth. What disease/disorder is it? If you know the right answer please also include other symptoms and other associated disorders.
Best answer:
Answer by Liza Sparks Autism is a disease/disorder but is not a cause of kidney failure or brain cancer. But still we can?t avoid that some people with autism have also kidney failure or brain cancer. The causes of kidney failure are painless inflammation of the kidneys, high blood pressure and diabetes. And on brain cancer, mostly the environmental toxins (for example, chemicals used in oil refineries, embalming chemicals, rubber industry chemicals). Some is caused by cigarette smoking, HIV infection, radiation to the head, genetics, etc.
Insurance it?s essentially a binding agreement relating to the insurance provider and insurance plan operator. Insurance firm says to be charged a sum to your individual covered with insurance or his nominee at any regrettable occurrence (in line with the insurance plan) or for the time frame or readiness or at dying in the insurance plan operator. Scheme operator must pay out a hard and fast quantity known as premium in recurrent time intervals (month-to-month, every 3 months, fifty percent per year or per year). High quality quantity varies is dependent upon a lot of factors such as ages of the policy operator, plan, variety of the policy, total guaranteed and so forth.
The various types of insurance policies are:
Car Insurance
If you have a car or truck in your business realplayer exercises ? for instance, transporting resources or products, browsing customers, or ferrying staff or customers ? you should be certain your car insurance plan will protect you from damages that appear while you?re on business. Automobile insurance attends to more or less everything.
Health & Impairment Insurance
Health insurance plan can be protect the medical expenses if you fall ill or harm all by yourself and Impairment insurance policies are desired if you cannot deliver the results on account of health problems or injuries. Covering Workers
Once you retain the services of a staff, it can be your obligation to pay to protect what it expenses in the event the member of staff is harm practical and needs medical attention and income until finally he can go back to deliver the results. Having to pay damaged personnel insurance insurance cover requires this download away from your brain.Large outdoor umbrella Policies
An outdoor umbrella insurance plan offers you further insurance that will cover a loss of revenue when the limits of your insurance plan are attained. Presume, when you are the cause of someone?s injuries that really needs Rs.1, 50,000 of medical attention plus the legal responsibility reduce as part of your hidden insurance plan is Rs.1, 00,000, your outdoor umbrella insurance plan will probably pay the added Rs.50K.
Four major regulations of insurance plan:
1. Make sure about the massive disasters and disasters only. Make a distinction anything you can?t buy to purchase poorer and remember that Inthe lowest priced insurance policies are do it yourself-insurance planIn.
2. Transport the largest attainable pozycjonowanie stron deductibles are able to afford. The greater the tax decuctible, the harder you might be do it yourself-covering plus the less expensive the premium are going to be.
3. Believe in just the greatest-ranked insurers. You need insurers you can rely on without any invisible expenses and scenarios.
4. Pick out your representative thoroughly. He should not be any pure alternative, relatively he need to be the initially individual you get hold of in the event of a critical if you know he?ll almost certainly have a induce motion on the insurance plan the front as you conserve the destruction.
5. Examine your insurance cautiously and go over each predicament attainable. Also research the comments written by prior or existing customers in the enterprise.
Hell yeah!? Actor Joe Manganiello is single again after splitting from his fiance, model Audra Marie! Sexy “True Blood” actor Joe Manganiello and his fiance, [...]
[unable to retrieve full-text content]Portable massage tables are the essential tools. Massage therapist is a hands-on management of the soft tissue and joints of many body and using a portable massage table could make exchanging a massage which a lot ...
BANGOR, Maine ? School leaders across the state are educating themselves about the dangers of the lab-made drug bath salts, a synthetic stimulant that has taken Maine by storm this year.
Education, they say, is key to stopping students from even trying the drug, which has caused some users to become extremely paranoid, irrational and sometimes suicidal. It has been linked to more than one death in the state.
Bangor Police Chief Ron Gastia said Thursday that whenever drug problems occur with adults, it?s only a matter of time before experimenting youths follow suit, a sentiment echoed by Portland Superintendent of Schools Jim Morse Sr.
?Schools are microcosms, so we?d be delusional to expect anything less,? Morse said Friday.
For an unknown reason, the eye of the bath salts storm is over Bangor ? with a large number of the state?s bath salts incidents occurring in or around the Queen City since February.
Bangor-area police have dealt with numerous people who believed others were out to kill them, a man who attempted to grab an officer?s gun, a woman with a knife who followed a couple in downtown Bangor and a man who attempted suicide by cop ? all after consuming the dangerous drug.
Bath salts are a dangerous synthetic stimulant that looks like cocaine and has similar effects but also can cause hallucinations, convulsions and psychotic episodes. Users of the drug also experience increased heart rates, agitation, anxiety, a diminished requirement for sleep and lack of appetite, local police and doctors have said.
The drug, which still can be ordered online in some states, became illegal in Maine in July. It usually contains mephedrone or methylenedioxypyrovalerone, known as MDPV, which soon will be outlawed by the federal government. The Legislature also is working to stiffen bath salts penalties.
?When this substance was beginning to show up on the streets last spring, we wanted to be trained on the identification ? what the substance looks like, what are the names of the substance ? what the substance does to the body and what to do if we come into contact with someone on this substance,? Bangor Schools Superintendent Betsy Webb said Friday.
Teachers and administrators in Bangor already have been through three bath salts training sessions given by Bangor police Lt. Tom Reagan, the department?s drug expert, and the curriculum has been changed to educate students, she said.
?Health and science classes throughout the middle school and high school [now feature] lessons on the dangers of bath salts,? Webb said.
Pupils in the lower grade levels are being taught how to say no to drugs and not to pick up things and put them in their mouths, she said. The children also are urged to let adults know when they feel there is a problem, she added.
?A common theme K-through-12 is about making good choices,? Webb said.
Other schools across Maine are following in Bangor?s footsteps, thanks in part to Education Commissioner Stephen Bowen?s health alert in mid-August ?asking school administrators, nurses, teachers, and others to become aware of the dangers and symptoms of bath salts.?
Hampden Academy and the school district in Presque Isle are two others that already have worked bath salts into their curriculums, and the Calais and Lewiston school systems have held training sessions for teachers.
?We?re well aware of the situation and we have sent a letter home to every parent in the school district ? defining what it is and the danger,? SAD 1 Superintendent Gehrig Johnson said Friday of bath salts. SAD 1 includes the communities of Castle Hill, Chapman, Mapleton, Presque Isle and Westfield.
A community forum also was held recently at the Presque Isle Middle School to educate the general public about bath salts. The police chief, hospital staff members, and city and school officials were on the panel, Johnson said.
Even before the bath salts epidemic, the Portland school district?s curriculum stressed saying no to drugs and encouraged negative peer pressure, according to Morse.
?Bath salts fits into that,? Morse said.
Users mostly snort the drug, but it also can be smoked, eaten or injected. It is not regulated by the Food and Drug Administration because it is not marketed for human consumption, and just like the methamphetamines they are designed to mimic, bath salts produce cravings that are very strong, Gastia said.
?They start to use those for the same reason they use any drug: They want to get a high,? the Bangor chief said. They continue to use it because ?it has very addictive qualities.?
The good news for school departments is that, so far, the average statewide age of users is about 35, according to the New England Poison Control Center in Portland. The bad news, however, is the average is dropping, said director Karen Simone, a toxicologist.
?It started out being much older people [using], but we have to be concerned because anytime anything is in the community, it reaches down to younger ages,? she said. ?I would hate to see this get into schools. It?s bad.?
The number of people calling poison control centers around the country after consuming bath salts has more than doubled in the last year. In 2009, there were no reported cases in the United States.
The first bath salts poisoning in Maine occurred in 2010, but this year the number already has reached 120, Simone said. Half of the reported poisonings fall into the 20-29 age group and the youngest user was an 18-year-old male. But a 3-year-old boy also was poisoned when he got into his parents? stash, Simone said.
Gastia said that ?we?re primarily seeing people using who already were drug users.?
Using the drug is not a victimless crime, he said. ?These drugs are a danger to everyone.?
While there are no reports of students in the state using bath salts, that doesn?t mean the drug hasn?t reached schools. A man who may have been on the drug was on the campus of Bangor?s Downeast School this week acting strangely before school started and a note was sent home to parents on Friday.
?We called for assistance and the person was escorted off the property,? Webb said.
The side effects of the drug are so scary that Webb said the best thing people can do is educate themselves. She had a message for students and for their parents.
?Please talk to your children about the dangers of this substance and if you need assistance call the school and we?ll help,? she said to parents. ?It?s so important to talk about it.?
Her message to students was for them to do homework.
?This is not something you want to become part of ? it will absolutely ruin you body and your life,? Webb said. ?If you?re even contemplating it, do the research and you?ll see it?s not worth it.?
Countless individuals invest in real estate every day. Some dream of becoming the next real estate mogul, while others simply wish to supplement their salary with additional income. Whatever your motivations, owning investment properties can produce big rewards, but also big problems. This is why it?s important to hold title to your property in the most beneficial way. The internet is saturated with various posts and articles touting the most effective techniques to manage your property. It can often be a daunting task weeding through the mass of information in an attempt to discern what advice is reliable and what advice can get you into trouble. Our goal here is to provide a succinct and clear summary of the safest and most important strategies for holding investment property in California. We hope the result will be a valuable starting point in considering the best ways to both protect you as the owner/landlord from liability and also guarantee the best treatment of your assets.
The Risks of Owning Real Estate
You should go through this content diligently, the case and the solutions have a number varieties. As stated above, while property can be a valuable investment, there are also significant risks. One of the biggest risks is lawsuits. From common slip and falls, to environmental contamination, landlords and owners are easily exposed to legal judgments. Landlords have also been successfully sued by victims of crimes ? such as robberies, rape, and even murder ? that occur on their property on the theory that the landlord provided inadequate security.
Options for Holding Real Estate
Road to Endless War ? Part one of six ? Rise of the NWO ? YouTube
Faced with the risk of lawsuits, it?s crucial that you don?t own investment real property in your own name. (The only real property you should hold in your own name is your primary residence.) Thankfully, there are several ways in which an individual can hold property other than in his/her own name. These include as a corporation, limited partnership, limited liability company (?LLC?), trust, and many others. While there are many options, when it comes to real estate investment, LLCs are the preferred entity by most investors, attorneys and accountants.
For many reasons, few investors hold investment real estate in C corporations. A corporation protects the shareholders from personal liability, but the double taxation of dividends and the inability to have ?paper losses? from depreciation flow through to owners make a C corporation inappropriate for real estate investments.
In the past, partnerships and limited partnerships were the entities of choice for real estate investors. Limited partners were protected from personal liability while also being able to take passed through tax losses (subject to IRS rules?you will need an accountant or attorney to sort out the?ssues of at-risk limitations and so on) from the property. Nevertheless, the biggest downfall with limited partnerships was that someone had to be the general partner and expose himself to unlimited personal liability.
Many small real estate investors also hold property in a trust. While a living trust is important for protecting the owner?s privacy and provides valuable estate planning treatment, the trust provides nothing in the area of protection from liability. In addition, although a trust provides no liability protection, it shouldn?t be overlooked, as it can easily be paired with an LLC.
1. Benefits of a LLC
LLCs appear to be the best of all worlds for holding investment real estate. Unlike limited partnerships, LLCs don?t require a general partner who?s exposed to liability. Instead, all LLC owners ? called members ? have complete limited liability protection. LLCs are also superior to C corporations because LLCs avoid the double taxation of corporations, yet retain complete limited liability for all members. At the same time, LLC?s are rather cheap and easy to form.
A. One LLC or Multiple LLCs?
For owners of multiple properties, the question arises whether to hold all properties under one LLC, or to create a new LLC for each additional property. For several reasons, it?s generally advisable to have one LLC for each property.
First, having a separate LLC own each separate property prevents ?spillover? liability from one property to another. Suppose you have 2 properties worth 500,000 and they are held in the same LLC. If a tenant is injured at property 1, and wins a 750,000 judgment, he?ll be able to put a lien on both properties for the entire 750,000 even though property two had nothing to do with the plaintiff?s injury.
Never the less, if each property had its own LLC, then the creditor could only put a lien on the property where the plaintiff was injured (assuming that they can?t pierce the corporate veil).
In spite of this, many banks and lenders require separate LLCs for each property. They want the property they are lending against to be ?bankruptcy remote?. This means that the lender does not want a problem at a separate property to jeopardize their security interest in the property that they are lending on.
2. Benefits of a Trust
As stated above, an LLC may be used concurrently with a trust to provide the best protection and estate treatment for your property. There are many types of trusts, but the revocable living trust is probably the most common and useful for holding title to real estate. The major benefit from holding property in a trust is that the property avoids probate after your death. As many are aware, probate is a court-supervised process for transferring assets to the beneficiaries listed in one?s will. The advantages of avoiding probate are numerous. Distribution of property held in a living trust can be much faster than probate, assets in a living trust can be more easily accessible to the beneficiaries of the trust, and the cost of distributing assets held in a living trust is often less than going through probate. [Note: One should also be aware of other ways to avoid probate. For instance, property held in joint tenancy with a right of survivorship automatically avoids probate whether or not the property is in the living trust. Consult an estate planning attorney for more advice regarding probate matters.]
3. Use Both an LLC and a Trust
Because an LLC and a trust both provide significant benefits to the owner of real property, a smart investor should consider using both a LLC and a trust to adequately protect himself and his property. Utilizing both a trust and a LLC creates the best combination of liability protection and favorable estate planning. To accomplish this, the owner should hold the investment property in a single member LLC, with the living trust as the sole member of the LLC. Here, the trust is the owner of the company and holds all of the interests of the LLC. This form of ownership gives you an added layer of protection from the LLC as well as the additional estate planning benefits of a trust.
A. Costs
For the most part, the costs of forming and maintaining an LLC and trust are rather minimal. For an average LLC, the costs are simply nominal filing fees and an eight hundred dollars per/yr fee to the state of CA. While simple incorporations may be done on your own, it?s strongly advised that you seek the advice of a knowledgeable attorney so that no mistakes are made. The same may be said for forming a trust. A little money now is worth the price of avoiding big problems in the future.
B. The CA LLC Fee
While the costs of forming a LLC are generally small, there are additional fees that may be imposed on LLCs in California depending on gross profits. The California Revenue and Taxation Code Section 17942(a) includes an additional fee on LLCs if total gross income (i.e. Rent) exceeds 250,000. ?Total gross income? refers to gross revenues (not profits). Under this Tax Code Section, the amount of the fee is determined as follows:
1. Zero dollars for LLCs with total gross income of less than 250,000; 2. Nine hundred dollars for LLCs with total gross income of at least 250,000 but less than 500,000; 3. 2,500 for LLCs with total gross income of at least 500,000 but less than 1,000,000; 4. 6,000 for LLCs with total gross income of at least 1,000,000 but less than 5,000,000; and 5. 11,790 for LLCs with total gross income of 5,000,000 or more.
Although the fee is relatively small, one must consider that the fee is assessed against gross revenues, not profits. This means that the fee is due whether or not your property is profitable. For a property with high revenues but narrow profit margins, the fee would reflect a higher portion of the property?s profitability than it would on a property that?s highly profitable. For example, a company that owns an office building with revenues from rent totaling one dollars million, but a mortgage of 995,000, would actually operate at a loss after the 6,000 fee was imposed. Never the less, the fee would be particularly irksome for those companies that foresee incurring losses in their early stages of development.
4. Limited Partnership: a Possible Strategy if Gross Receipts Exceed 250,000
For the vast majority of investors, the CA LLC fee shouldn?t dissuade you from forming an LLC. If, however, the impact is severely detrimental, there are several potential solutions that may be explored. A competent attorney or accountant may be able to work with you to avoid this fee. One method may be to form a Limited Partnership. The partnership should be set up with an LLC as the General Partner (assuming liability) and the owner(s) of the property as the limited partner(s). By forming a limited partnership with an LLC acting as the general partner, the landlord can likely avoid the higher fee imposed on an LLC while still protecting his/her personal liability. While this may be a possible solution, it?s strongly recommended that you consult with an attorney or accountant regarding the best course of action.
While there are risks associated with real estate, with intelligent decision-making and thoughtful preparation, real property can be a valuable investment. The first step though, is to make sure that you have adequately protected yourself and your property. We hope that this article helps property owners begin to discover the various ways in which one may hold investment property, as well as the protections and benefits provided by such ownership.
For more information, please contact the author directly at pjavaheri@jurislawgroup.com, or visit the Juris Law Group at http://www.jurislawgroup.com
The purpose of this article is to assist in dissemination of information that may be helpful to real property investors, and no representation is made about the accuracy of the information.
By reading this article, you understand that this information is not provided in the course of an attorney-client relationship and is not intended to constitute legal advice. This publication shouldn?t be used as a substitute for competent legal advice from a licensed attorney in your state.
IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, any tax information contained in this site was not intended or written to be used, and can?t be used, for the purpose of (i) avoiding tax-related penalties under federal, state or local tax law or (ii) promoting, marketing or recommending to another party any transaction or matter addressed on this site.
P. J. JAVAHERI, ESQ. Is a partner in the business and real estate division of Juris Law Group. Mr. Javaheri has represented a wide range of clients, from multi-national Fortune five hundred companies to start-up companies. Some of his significant representations include CIBC World Markets and the Canadian Imperial Bank of Canada, Merrill Lynch, Deutsche Bank, Barclays, Alexandria Real Estate Equities, Inc., Golden West Trading Company, Culver City Meat Co., Alpine Corporation, Royal Poultry, Completely Fresh Foods, Mirant Corporation, Coram Energy, Sun Run Generation, LLC, Ausra, Inc., and Alfred E. Baldwin. Mr. Javaheri notes with appreciation the research and writing assistance of Zachary Shine, a 2009 summer associate in Juris Law Group?s Beverly Hills office.