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Birth Control is Pricey – even for those who can afford it

Big Pharma cashes in on women’s pelvic goldmines.

Birth Control Costs More Than You Think—Even for the Lucky Ones

Good News
February 11, 2012

Last year, President Obama announced that insurers would be required to provide preventative care to women—including birth control—at no cost. Cue the political posturing.

Ninety-nine percent of women have used contraception, but that hasn’t stopped far-right critics of the rule from trying to turn birth control into a controversy, one that has intensified in the past week. No one has spun the issue better than Georgia Representative Tom Price, who claimed that no woman has ever been denied access to birth control because she could not afford it. “Bring me one woman who has been left behind. Bring me one. There’s not one,” Price told ThinkProgress when it asked how low-income women could access contraception if it were not insured.

Bring you one woman? Let’s start with two. We are a couple of white, middle-class magazine editors. We have both had difficulty affording birth control at some point in our lives. And we’re not alone. Many women struggle with the cost of birth control—1 in 3 of us, according to a recent Hart survey. Among young women, more than half face prohibitive costs. We know for a fact that it’s not just the poorest Americans who are being left behind. The people affected by the high cost of birth control are poor, working class, and middle class. They are us, and they are our partners, too.

We rounded up a group of our peers to describe just how hard it can be to secure our daily pill. Within hours, we’d heard from two dozen women who have struggled to pay for contraception. And remember: We’re some of the lucky ones. Here are our stories. Add yours in the comments or on Twitter with the hashtag #priceiswrong.

“Six weeks after the birth of my second child, I was investigating birth control options only to discover that under my insurance, an inter-uterine device was cost-prohibitive. It is very risky for mother and baby if two pregnancies happen in quick succession, so my options were to 1) take a slightly less expensive oral contraceptive with hormones that made me crazy, 2) stop having sex with my husband, or 3) use a barrier method of protection that is less effective than other forms of birth control. I am a logical liberal who also happens to be Catholic.  I am embarrassed by the outcry against birth control on the whole, but it seems even more ridiculous when applied to my situation—a married woman with two young children (including a one-month old) who is trying to do what is medically best for her family.” —Anonymous, 35, teacher

Read Full Article…

Author: Leslie Carol Botha

Author, publisher, radio talk show host and internationally recognized expert on women's hormone cycles. Social/political activist on Gardasil the HPV vaccine for adolescent girls. Co-author of "Understanding Your Mood, Mind and Hormone Cycle." Honorary advisory board member for the Foundation for the Study of Cycles and member of the Society for Menstrual Cycle Research.


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The Effects of Synthetic Fertilizers

Synthetic fertilizers increase crop yield but also have numerous harmful effects.

Synthetic fertilizers increase crop yield but also have numerous harmful effects.

Agriculture has relied on the use of natural fertilizers -- substances that increase the nutrient levels of soil -- for most of human history. Synthetic fertilizers made an entrance at the end of the 19th century and paved the way for modern agricultural production. Their use increased crop yields and brought on an agricultural revolution, the likes of which the world had not seen before. Synthetic fertilizers continue to have far-reaching effects, both positive and negative, and are likely to remain a part of human life for some time to come.

Organic vs. Synthetic Fertilizers

Fertilizers are of two types: organic, or natural, and inorganic, or synthetic. Organic fertilizers are naturally occurring substances and include biofertilizers, green manure, organic manure and compost. They slowly leach essential nutrients into the soil and improve its overall vitality with time. Synthetic fertilizers are man-made combinations of chemicals and inorganic substances. They typically combine nitrogen, phosphorus, potassium, calcium, magnesium and other elements in different ratios. Synthetic fertilizers, unlike their organic counterparts, immediately supply essential nutrients to soil.

Positive Effects of Synthetic Fertilizers

Synthetic fertilizers supply consistent amounts of precise nutrients to the soil. They act on soil immediately -- unlike organic fertilizers that need to break down before absorption. This immediate efficacy is especially beneficial to dying or severely malnourished plants. Synthetic fertilizers are easy to use and their effects are almost immediate. Synthetic fertilizers are convenient to use and easily available in gardening stores.

Negative Effects of Synthetic Fertilizers

Synthetic fertilizers have long-term negative effects. Synthetic fertilizers kill beneficial microorganisms in the soil that convert dead human and plant remains into nutrient-rich organic matter. Nitrogen- and phosphate-based synthetic fertilizers leach into groundwater and increase its toxicity, causing water pollution. Fertilizers that leach into streams, rivers, lakes and other bodies of water disrupt aquatic ecosystems. Synthetic fertilizers increase the nitrate levels of soil. Plants produced from such soil, upon consumption, convert to toxic nitrites in the intestines. These harmful nitrites react with the hemoglobin in the blood stream to cause methaeglobinaemia, which damages the vascular and respiratory systems, causing suffocation and even death in extreme cases (when blood methaemoglobin level is 80 percent or more). Synthetic fertilizers damage the natural makeup of soil in the long term. Plants that grow in overly fertilized soil are deficient in iron, zinc, carotene, vitamin C, copper and protein.

Minimizing Negative Effects

Mix synthetic fertilizer well into the soil. This will prevent runoff when it rains. Dilute your water-soluble synthetic fertilizer well before use. Improperly diluted fertilizer can burn your plants. Wash all vegetables and fruit yield from synthetically treated soil thoroughly before eating. Keep unused fertilizer away from water, pets and children. Consider switching to organic fertilizers, which are safer and cause no pollution.

About the Author

Natasha Gilani has been a writer since 2004, with work appearing in various online publications. She is also a member of the Canadian Writers Association. Gilani holds a Master of Business Administration in finance and an honors Bachelor of Science in information technology from the University of Peshawar, Pakistan.

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Ft: Jspec Prelude Swap For Itr Parts

Discussion in 'Parts: For Sale/Trade/Wanted' started by JDMH22Integra, Jun 14, 2003.

  1. JDMH22Integra

    JDMH22Integra Senior Member

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    Ok, I've posted this clip on here more than once, so I'm sure y'all are familiar. I am trying to get an ITR head/intake manifold and an ITR LSD 5 speed, JDM is perferred on both, but I'll go for USDM too. Will also take ANY reasonable offers on the H22a clip I have.
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Google Uber Alles

HonestReporting's social media editor, Alex Margolin, contributes occasional posts on social media issues. He oversees HonestReporting on Facebook.

GoogleHow deeply has Google penetrated how we use information?

More deeply than we think, it turns out. And its errors have effects we could never have imagined.

Just last week, Nicaragua invaded Costa Rica because Google Maps mistakenly showed certain disputed territories in Costa Rica as being part of Nicaragua. According to media reports,

A "bug in Google" inspired troops to enter an area near the long-contested border, remove Costa Rica's flag and raise its own. The "bug" quickly blew up into an international event, with the Organization of American States and the UN Security Council getting involved, and the search giant "fixing" the map.

A popular blog, Search Engine Land also covered the story. Ironically, it relied on an article from the Spanish press for information, using Google Translate to read the story.

At first, I thought the story was a hoax. Could an army possibly invade another country over information provided by an online map program? So I did what I always do when I suspect a hoax – I Googled it (yes, Google's a transitive verb that Merriam-Webster capitalizes) and discovered the story was real.

Google Maps. Google Translate. Google search.

Then I read that Google’s mobile phone system, Android, has surpassed Apple’s vaunted iPhone in revenue this year.

Resistance is futile. It's a Google world. We're at its mercy.

Previously in Alex's series: The NY Times's Digital Transformation

Read previous post:
Radio-Canada Equates Israel with Iran and Sudan

By putting Israel, Sudan and Iran in the same boat, Radio Canada draws a false moral equivalence between the "rogue...


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International Patients and Interpreter Services

For Non-English Speaking Patients

It is essential that you are able to completely understand every part of your care and treatments. If you do not understand or cannot speak English, interpreter services can be provided.

Assistive devices for deaf and hard-of-hearing patients, including a telecommunications device for the deaf (TDD or TTY), are also available. For assistance, please call the Office of Patient and Family Experience at 215-955-7777. After 5 p.m. or on weekends, please call the hospital operator at 215-955-6000.

International Patients

Thomas Jefferson University Hospitals are a member of Philadelphia International Medicine (PIM), a healthcare organization that brings the services of six Philadelphia-area hospitals to the international community. PIM helps patients and professionals utilize the wide spectrum of healthcare resources.

International patients seeking high-quality, cost-effective medical care use PIM to provide them with the opportunity to link their home physicians with the advanced medical treatment they require. Throughout the treatment process, patients have access to an array of physicians, surgeons, programs and specialty centers across PIM's network of hospitals.

PIM makes patients’ treatment and travel easier by first helping them choose the best hospital facility and physician team to address their individual needs, then by helping them with scheduling, transfer of records, and other administrative needs.

To schedule an appointment through Philadelphia International Medicine (PIM), patients can call 1-215-575-3724 or send an e-mail to

When scheduling an appointment, please have the following information available or send it with your appointment request:

  • Name
  • Date of birth
  • Country of residence
  • Embassy, if applicable
  • Medical records
  • Diagnosis and/or symptoms
  • Insurance information, if applicable


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Bush remarks: Congress has to act

posted at 9:10 am on September 30, 2008 by Ed Morrissey

George Bush made a statement today about the failure of the House to pass the agreement that leaders of both parties hammered out over the weekend.  He acknowledged the difficulty of the vote, but underscored the difficulty of the situation and the need to address it quickly.  The drop in the stock market yesterday represented a less of $1 trillion dollars, and the cost to taxpayers would be much less — and perhaps nothing at all, if the assets can recover their value over time.

The consequences of delay will make this problem worse, and Bush said he will press Congress for action when they return.  “Our economy is depending on decisive action by the government,” Bush warned, and continued inaction will send a very bad message to global markets.

Interestingly, Bush didn’t announce any further actions today.  Some had expected Bush to announce a move by the FDIC to expand its protections for depositors as a means of injecting confidence into the banking industry.  That could still come today, and Darrell Issa mentioned that Republicans favor this approach over the Paulson plan as modified by Congress.

Meanwhile, the global collapse didn’t come immediately.  CNBC attributes this to continued breath-holding in the markets, but the Russian exchange had to halt trading after sliding more than 7 percent.  Global banks began hoarding dollars, which may help the currency but points to a fear of tighter credit.

Steve Forbes, who has served as a voice of free-market sanity over the decades, told CNBC that Congress should have passed the bill yesterday.  He blamed Nancy Pelosi and Henry Paulson for its failure, especially Paulson, who he accused of having diplomatic skills of a “drill sergeant to young recruits” with Republicans over the past week.  The Bush administration tried selling this as a bailout, when Forbes says that distorts what the bill rejected yesterday would actually do.

Options on the Dow look about 200 points higher this morning.  If the administration acts to expand FDIC funding as a means of assuring some liquidity, perhaps we may see some light at the end of the tunnel today.  And if Congress thinks this is an emergency, they would have been working on Rosh Hashana rather than taking a day off.

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The Democrats’ Drill-Nothing Congress Going Home

The last week before Congress’ August recess is typically a very busy one, with lawmakers on both sides of the aisle hammering out final details on key legislation they hope to get to the President’s desk before the month-long break.  But the final weeks before both last year’s and this year’s August recesses – the first two under the Democrat-controlled Congress – were more turbulent than they were busy.

Last year, in the waning days before August recess, Democratic leaders infamously stole a House floor vote on a Republican proposal to block taxpayer-funded benefits for illegal immigrants, literally forcing House parliamentarians to back down from their initial vote tally so several Democrats could change their votes and defeat the proposal.  Not to be outdone this year, House Speaker Nancy Pelosi (D-CA) and her colleagues in the Democratic leadership are again wielding their power to block legislation allowing more environmentally-safe drilling for oil and gas here at home to help bring down the price at the pump.

Though the tactics used to steal the vote on illegal immigration and block votes on American energy may have been different, the motivation behind them was exactly the same: they were doing the bidding of their special interest allies on the Left.  In the case of the stolen illegal immigration vote, they were satisfying the demands of groups fighting to keep our borders wide open.  And in the case of the blocked American energy vote, they were scrambling to please a tiny band of radical environmentalists, such as the Sierra Club, which has plainly stated that America is “better off without cheap gas” and is running ads in support of freshman Democrats.

By blocking a vote to increase American energy production, Speaker Pelosi and her colleagues on the other side of the Capitol, Senators Harry Reid (D-NV) and Barack Obama (D-IL), have proven how amazingly out-of-touch with the American people they really are.  In poll after poll, Americans are showing their strong support for drilling far off our nation’s shores and on remote federal lands – and that includes a poll released yesterday showing that a majority of Californians actually disagree with Speaker Pelosi on the issue of deepwater energy exploration.  Yet week after week, Speaker Pelosi kept her gag order on the House, continuing to stonewall a vote for more drilling.

The House Republican proposal – appropriately titled the American Energy Act – actually would spur more than just new drilling.  Not only would it increase production of American energy far offshore, on federal lands in the Inter-Mountain West, and in remote areas of Alaska’s North Slope, but it also would encourage conservation and efficiency and promote alternative forms of energy, such as biofuels and nuclear.  We call it the “all of the above” strategy for energy independence.

The American Energy Act recognizes our energy needs now and promotes the energy technologies of tomorrow.  Everyone recognizes that the future of American energy is not in traditional forms like coal, oil, and gas.  However, until new renewable and alternative technologies like solar, nuclear, and coal-to-liquids are affordable and available, we need a bridge to get us there.  And that’s why more drilling now is essential.  America has the resources we need to fight our way through this energy crisis.  All Congress needs to do is unlock them.  But this week, the Democratic leaders of the Drill-Nothing Congress took the keys and went home instead.

Earlier this week, I warned Speaker Pelosi and her leadership colleagues that they were blocking this vote and going home at their own peril.  Gas prices remain high nationwide – some $1.50 higher than they were when the Democrats took control of Congress in January 2007.  And with fall and winter just around the corner, you can be sure that home heating costs are poised to soar as well.

In other words, while Democratic leaders may be running away from an American energy vote in Washington, they simply will not be able to hide from the issue when they are back at home.  All month long, the calls for more drilling will continue to intensify, particularly as families take those last vacations and weekend trips of the summer.  And you can count on House Republicans continuing to do our part as well: promoting our “all of the above” energy strategy and demanding a long-overdue vote on the American Energy Act

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FRESCHETTA Proud to Support Pink Prize Pack Giveaway (5 Hours Only!)
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FRESCHETTA Proud to Support Pink Prize Pack Giveaway (5 Hours Only!)

In hour of the National Breast Cancer Awareness Month, FRESCHETTA is aiming to donate $50,000 to the Memorial Sloan-Kettering Cancer Center for breast cancer research. Every FRESCHETTA pizza fan can help make a difference by purchasing specially-marked FRESCHETTA products and entering codes inside the boxes at For each valid code entered, FRESCHETTA will donate $1 to support breast cancer research.

But that's not all, for entering a code, you will also be entered to win 1 of 50 Pink Apple iPod shuffles in the Proud to Support Pink weekly sweepstakes! The promotion ends on October 31, 2011 at at 11:59pm CT. Wanna enter without a purchase? Fine! FRESCHETTA has generously offered one FREE code for everyone: FRESCH11. Get a free entry into the drawing before it's too late!

The Giveaway

FRESCHETTA has generously offered to give one of my lucky readers a Proud to Support Pink Prize Pack! It includes 1 free product coupon valued up to $8.39 (expires on 12/31/12) and 2 pairs of pink earbuds--one for the winner and one for her friend!

The giveaway is going to be fast and easy. To enter, just fill out this secure form in its entirely by midnight CT on October 31, 2011. Open to US residents only. Good luck!

Disclosure: I received free prize pack to facilitate my posting. No monetary exchange took place. Prize will be delivered to the winner directly from FRESCHETTA.

1 Treasure Hunters :

Freschetta said...

Thank you so much for sharing the Proud to Support Pink program with your readers. Congratulations to the winner of the giveaway.

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Proud American Hockey League Affiliate of the Chicago Blackhawks

Its your game
Buy Tickets

By: Jason Chaimovitch
05/28/2009 12:36 PM -

SPRINGFIELD, Mass.- The 2009 Stanley Cup Finals are set with the Detroit Red Wings and Pittsburgh Penguins preparing to battle for the second consecutive spring, and nearly 75 percent of the players, coaches and managers involved are graduates of the American Hockey League.

The Eastern Conference champion Penguins are led by head coach Dan Bylsma, who was promoted from Wilkes-Barre/Scranton in the AHL on Feb. 15 and led Pittsburgh to an 18-3-4 regular-season record before getting past Philadelphia, Washington and Carolina in the playoffs. Bylsma, who served as Wilkes-Barre’s assistant coach during the AHL Pens’ run to the Calder Cup Finals in 2008, is the first head coach ever to reach the Stanley Cup Finals in the same season he was promoted from the AHL.

Eighteen of the 22 Pittsburgh players to skate in a game so far this postseason are AHL alumni, including defenseman Alex Goligoski, who set an AHL record for a defenseman with 28 points in 23 games during Wilkes-Barre’s run to the Calder Cup Finals last spring. Goaltender Marc-Andre Fleury, who brings a 12-5 record with a 2.62 goals-against average and a .906 save percentage into the Stanley Cup Finals, reached the AHL’s 2004 title series with Wilkes-Barre, a squad that also featured current Pittsburgh teammates Rob Scuderi and Brooks Orpik. Assistant coach Mike Yeo was behind the AHL Pens’ bench as an assistant in 2004, and Pittsburgh general manager Ray Shero helped construct the Milwaukee Admirals team that defeated Wilkes-Barre/Scranton in those Finals.

Chris Kunitz was an AHL All-Star as a rookie in 2004, and veteran Penguins defenseman Sergei Gonchar has his name on the Calder Cup as a member of the 1994 Portland Pirates, who in the Finals defeated a Moncton club that featured a 23-year-old forward named Dan Bylsma. Additionally, Philippe Boucher is in a league final for the first time since playing for Rochester in the AHL’s 1993 championship series, and Pittsburgh assistant coach Tom Fitzgerald was a 30-goal scorer and won a Calder Cup for the Springfield Indians in 1990.

The Western Conference champion Red Wings feature 17 AHL graduates among their 25 players to have taken the ice this postseason, including former AHL All-Stars Jiri Hudler, Valtteri Filppula, Daniel Cleary, Niklas Kronwall, Derek Meech and Jonathan Ericsson. Hudler and Filppula were the Grand Rapids Griffins’ top two scorers en route to a conference finals appearance in the 2006 Calder Cup Playoffs, while Meech and fellow Detroit defenseman Brett Lebda were also members of that Griffins squad.

Darren Helm, who scored the overtime series-clincher against Chicago on Wednesday, registered 37 points for Grand Rapids in 2008-09 after leading the club in rookie scoring with 31 points last season. 2009 AHL All-Rookie forward Justin Abdelkader and first-year North American pro Ville Leino join Helm and veteran Chris Chelios as members of the Red Wings’ current playoff squad who also suited up for the Griffins this year.

Detroit forward Kirk Maltby won a Calder Cup as a first-year pro with the Cape Breton Oilers in 1993, the same year that goaltender Chris Osgood made his professional postseason debut as a member of the Adirondack Red Wings. Fellow netminder Ty Conklin reached the 2003 Calder Cup Finals as a second-year pro with the Hamilton Bulldogs.

Red Wings head coach Mike Babcock, who is making his third Stanley Cup Finals appearance in seven years, began his professional coaching career with the AHL’s Cincinnati Mighty Ducks and led the team to consecutive Calder Cup Playoff appearances (2001-02), including a franchise-record 95 points in the 2000-01 campaign. General manager Ken Holland reached the 1982 Calder Cup Finals as a goaltender for the Binghamton Whalers and was an honorary captain at the 2008 AHL All-Star Classic.

The 2009 Stanley Cup Finals get underway on Saturday night at Joe Louis Arena in Detroit.

In operation since 1936, the AHL continues to serve as the top development league for all 30 National Hockey League teams. More than 84 percent of today’s NHL players are American Hockey League graduates, and this season marks the eighth consecutive year in which more than 6 million fans have attended AHL games across North America.

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Ontario Institute for Studies in Education, University of Toronto Home| OISE| U of T| Portal| Site Map | Contact Us
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Dr. Eric Jackman Institute of Child Study

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Welcome to the Dr. Eric Jackman Institute of Child Study

Canada's most integrated and dynamic centre committed to children's education and well-being

Our tripartite mission brings together graduate teacher education in a 2-year Master of Arts Program, exemplary educational practices in the Laboratory School, and leading multidisciplinary research in child development at the Dr. R.G.N. Laidlaw Centre.

Faculty, Lab School Teacher-Researchers, and Staff are dedicated to setting the highest standards for children's education and development. By connecting research, training, and practice, Jackman ICS leads the way as Canada's foremost teaching and learning environment, with an international reputation for leadership.

Take a tour of the Dr. Eric Jackman Institute of Child Study with former Director, Dr. Joan Peskin

News & Events

Upcoming event - November 4-5, 2016

Interdisciplinary Workshop on Counterfactual Reasoning

hosted by Professor Patricia Ganea, Daphna Buchsbaum and Angela Nyhout

  • 10 invited talks by international researchers from disciplines incuding Psychology, Philosophy, Cognitive Science, Linguistics, Informatics, and Management
  • Poster Session on related topics (e.g., imagination, reasoning, fiction). Students are encouraged to submit posters

Registration opens September 15, 2016. More details available on the Workshop Website

May 13, 2016

Kang Lee Ted Talk 2016Check out Kang Lee's latest Ted Talk released today: Can you really tell if a kid is lying?

Book Launch! Save the date... May 31, 2016 ♦ 4-6pm ♦ Nexus Lounge OISE.

Join us to celebrate the launch of three new releases! Poster

  • J-ICS Dirctor Clare Kosnik and colleagues Building Bridges: Rethinking Literacy Teacher Education in a Digital Era
  • J-ICS leaders in mathematics education Professor Emerita Joan Moss, Robertson Program Director Dr. Bev Caswell,
    PhD Candidate Zach Hawes, and colleagues Taking Shape: Activities to Help Develop Geometric and Spacial Thinking; and
  • CTL's Associate Professor Rob Simon and colleagues Teaching Literature to Adolescents

May 11, 2016

ProfeJanette Pelletierssor Janette Pelletier collaborates on newly released In Brief report from Aga Khan Foundation Canada on Linking home and school for improved literacy in Pakistan. Research was led by Janette's former PhD student, Almina Pardhan, who worked in Karachi and Gilgit- Baltistan, Pakistan field-testing the Family Literacy in Action curriculum.

April 29, 2016

New Research! Congratulations to professors Patricia Ganea and Rhonda Martinussen for successful research applications. Patricia has received funding for a 5-year study on The influence of fantastical discourse context on young children's on-line sentence comprehension. Rhonda received 5 years of funding from SSHRC for Early inattention behaviours, executive functions, and student engagement.

April 27, 2016

Congratulations to our Lab School!

The International Association of Laboratory Schools (IALS) has named the Dr. Eric Jackman Institute of Child Study (JICS) winner of the 2016 Outstanding Laboratory School Award.

Principal Richard Messina will accept the award in Puerto Rico today at the International Association of Laboratory Schools annual conference.

“The JICS school community is very excited about this award. It recognizes the hard work and creativity of our teachers, the involvement of our parents, and the guidance we receive from our scholars,” noted Messina.

Watch lab school kids learning to code robots as researchers examine how to bring coding into the classroom. By OISE's Lindsey Craig  (OISETube/YouTube)

Kosnik_Building_BridgesMarch 2016

J-ICS Director Clare Kosnik and colleagues publish  Building Bridges: Rethinking Literacy Teacher Education in a Digital Era.

Congratulations Clare!

Kang LeeFebruary 11, 2016

Congratulations to Professor Kang Lee, awarded the Canada Research Chair in Moral Development and Developmental Neuroscience. More about the CRCs in U of T News

pinnochio image

The moral of the story? Spare kids those cautionary tales - Read about Kang's research supported by grants from  the Social Sciences and Humanities Research Council of Canada.

Research and Teacher Education 2015-2016

February 2016 - Check out our update of current activity in Research and Teacher Education at Jackman ICS 2015-2016!

Kosnik_croppedNovember 2, 2015

We are delighted to welcome Clare Kosnik, newly appointed Director of the Institute for the term November 1, 2015 to June 30, 2018.  "Professor Kosnik brings considerable experience in academic leadership to this important role. She was Director of the Elementary Preservice Program from 2000 to 2003, Head of the Centre for Teacher Development from 2007 to 2009, and Director of the Master of Teaching Program in the Department of Curriculum, Teaching and Learning from 2009 to 2011. She is internationally recognized for her contributions to scholarship on teacher education, action research and teacher inquiry, and literacy education. She has an impressive record of research funding, including support from the Social Sciences and Humanities Research Council of Canada, the Carnegie Foundation, the Spencer Foundation, and the Ontario Ministry of Education. She will be cross-appointed to the Department of Applied Psychology and Human Development during her term as Director." (From the appointment announcement by OISE's Interim Dean, Glen A. Jones).

Patricia Ganea and co-author Caitlin Canfield (Boston U) win Editor's Choice Award from the Journal of Cognitive Development for their article, "You could call it magic": What parents and siblings tell preschoolers about unobservable entities. Editor Elaine Reese calls it "a stunning article in all respects!". Congratulations!

KangLeeTEDEX2015Kang Lee delivers TEDxUofT talk Little Liars: Insights from Children's Lies
Watch the video

Jackman ICS Lab School in the Globe and Mail: "In lab schools, learning in the classrooms benefits students and researchers"

Read the full article

Zoe and the Grade 1 Classroom

Calls for Submissions
Burtynsky AwardDr. Eric Jackman Institute of Child Study's Edward Burtynsky Award for Teaching Excellence in Environmental Education

This award recognizes outstanding elementary school teachers who create learning opportunities that inspire students to become environmentally conscious, responsible world citizens.  For full details and application package, please click here.

Suzuki Award visualDr. Eric Jackman Institute of Child Study Laboratory School
Dr. David Suzuki Fellowships

These Fellowships have been established to both acknowledge, and advance the professional growth of pre-service teachers in the area of Environmental Education. For full details and application package, please click here.

February 2016
Lab School students interview
journalist/activist Desmond Cole

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Exploring the Story by Adam Barr
A Reference Companion (Story, The)

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Many people today encounter strange events, names, customs and/or people when they pick up their Bible to read. The world of the Bible can seem very distant to modern readers, even if they are reading a contemporary translation. To help readers gain a better understanding of the world of the Bible, Zondervan has developed a one-volume, handy-size reference resource that will take readers from Genesis to Revelation and provide helpful insights along the way through the use of full-color photos, maps, charts, timelines, character descriptions, special articles on important biblical topics and background information about the nations, and places and customs that they will encounter in their reading of the Bible. What sets this reference resource apart from others is that it is designed to serve as a companion to The Story, a Bible that allows the events, poems, and teachings to the Bible to read like a novel. This reference resource is arranged according to the chapters as found in The Story with each section containing vital information for understanding the biblical text. The Story Reference Companion is a must-have reference volume for teachers and participants engaged in Bible study, especially those reading through The Story.

About Adam Barr

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Adam T. Barr is the Pastor of Teaching Ministries at Corinth Reformed Church and President of Borderlands, a ministry that equips church and campus ministries to disciple Next Generation leaders. He has earned degrees from Hope College, Western Theological Seminary, and Trinity Evangelical Divinity School and studied at Westminster Theological Seminary. He updated, edited and contributed to the Zondervan Illustrated Commentary: One-Volume Illustrated Edition ed. F. F. Bruce.
Published April 19, 2011 by Zondervan. 176 pages
Genres: Religion & Spirituality, Education & Reference. Non-fiction

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One Good Turn by Carla Kelly
Signet Regency Romance (InterMix)

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A disappointed Duke gets a lesson in love in this classic Signet Regency Romance from Carla Kelly.

Benedict Nesbitt, the Seventh Duke of Knaresborough, prepares himself to a life of solitude when the woman he loves marries another man. Resigned to looking after his niece and working on his stiff upper lip, he heads back home…

On the way, he agrees to give a ride to a poor Spanish woman and her child. But there is more to the self assured Liria Valencia than meets the eye. She could even be Benedict’s second chance at love—if they can only see past their differences. And that will require delving into a complicated and painful past…

Don’t miss Carla Kelly’s other classic Signet Regency romances The Lady’s Companion and The Wedding Journey.

About Carla Kelly

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CARLA KELLY is an experienced cook and baker, having started well before the age of ten. As the eldest of five children, she often made baked treats and dinner for her family. She has been a vegan for over sevenyears and a vegetarian for fifteen more before that, and has developed recipes to suit herself and her family on this journey. She writes the popular blog The Year of the Vegan ( and lives in British Columbia with her family.
Published November 13, 2012 by InterMix. 224 pages
Genres: Romance, Literature & Fiction, History, Erotica. Fiction

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Chili With Giant Polenta Croutons

Veggie.Lover's picture
  Vegetable cooking spray 1
  Water 3 Cup (48 tbs)
  Yellow cornmeal 1 1⁄4 Cup (20 tbs)
  Salt 1⁄4 Teaspoon
  Vegetable oil 1 Teaspoon
  Coarsely chopped onion 3 Cup (48 tbs)
  Garlic 3 Clove (15 gm), minced
  Canned red kidney beans 32 Ounce, undrained (2 Cans, 16 Ounce Each)
  Canned no salt added whole tomatoes 29 Ounce, undrained (2 Cans, 14 1/2 Ounce Each)
  Chili powder 1 1⁄2 Tablespoon
  No salt added tomato paste 2 Tablespoon
  Ground cumin 2 Teaspoon
  Finely shredded sharp cheddar cheese 2 Ounce (1/2 Cup)

Coat a 9-inch square baking pan with cooking spray; set aside.
Bring water to a boil in a large saucepan.
Slowly add cornmeal and salt, stirring constantly with a wire whisk until smooth.
Spoon into prepared pan, and spread evenly; set aside.
Add oil to saucepan; place over medium heat until hot.
Add onion and garlic; saute 5 minutes or until tender.
Add beans and next 4 ingredients; stir well.
Reduce heat, and cook, uncovered, 15 minutes, stirring frequently.
Cut cornmeal mixture (polenta) into 16 (2 1/4-inch) squares.
Coat a large nonstick skillet with cooking spray, and place over medium heat until hot.
Add cornmeal pieces, and cook 3 minutes on each side or until lightly browned.
Ladle 1 cup chili into each of 8 soup bowls.
Top each serving with 2 cornmeal squares and 1 tablespoon sharp Cheddar cheese

Recipe Summary

Side Dish

Rate It

Your rating: None
Average: 4.1 (17 votes)

Nutrition Rank

Nutrition Facts

Serving size: Complete recipe

Calories 2220 Calories from Fat 367

% Daily Value*

Total Fat 41 g62.6%

Saturated Fat 14.7 g73.4%

Trans Fat 0 g

Cholesterol 60.8 mg20.3%

Sodium 3587.6 mg149.5%

Total Carbohydrates 394 g131.4%

Dietary Fiber 85.4 g341.4%

Sugars 59.9 g

Protein 89 g177.3%

Vitamin A 193.3% Vitamin C 175%

Calcium 140.9% Iron 154.5%

*Based on a 2000 Calorie diet

Chili With Giant Polenta Croutons Recipe


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Brown v. State Farm Mutual Auto Co.

AUGUST 3, 1971.

APPEAL from the Circuit Court of Vermilion County; the Hon. HARRY I. HANNAH, Judge, presiding.

MR. JUSTICE TRAPP DELIVERED THE OPINION OF THE COURT: The issue upon this appeal is whether an insured's cause of action against his insurer for bad faith in failing to settle within the liability policy limits can be assigned to the insured's judgment creditor. The trial court dismissed plaintiff's suit upon the ground that plaintiff acquired no legal right to bring this action.

Brown, as Administrator, recovered a judgment against Sam Nale, Administrator of Rose Nale, in the amount of $40,000.00. Defendant had issued an automobile liability policy for Nale in the amount of $20,000.00. After extensive discovery, Brown offered to settle with defendant for the policy limit. The offer was refused and no counter offer made. Defendant paid $20,000.00 on the judgment. Brown, as Administrator, brought a citation to discover assets against the estate of Rosemary Nale. The court, in that proceeding, found that the only assets were $5,500.00, and a potential chose in action which Sam Nale, as Administrator of Rosemary Nale, had against defendant for "bad faith" in failing to settle the lawsuit within the Nale policy limits. The circuit court ordered Sam Nale, as Administrator, to pay the $5,500.00 on the judgment and to assign to plaintiff herein the "bad faith" cause of action. Thereafter, the Administrator of Rosemary Nale assigned the "bad faith" cause of action to plaintiff, reserving the right to obtain for the heirs of Rosemary Nale all sums received over $14,500.00, attorneys fees and costs.

Our courts have held that an insurance company may so conduct itself as to become liable for an entire judgment recovered against its insured, irrespective of the policy limits. Olympia Fields Club v. Bankers Indem. Ins. Co., 325 Ill. App. 649, 60 N.E.2d 896; Cernocky v. Indemnity Ins. Co. of N. America, 69 Ill. App.2d 196, 216 N.E.2d 198. We have also held that the entry of the judgment against the insured constitutes the damage and that it is not necessary that the insured allege payment of the excess judgment. Wolfberg v. Prudence Mut. Cas. Co. of Chicago, 98 Ill. App.2d 190, 240 N.E.2d 176.

The courts of Pennsylvania, Oregon, California and Kentucky have held that the cause of action is assignable: Gray v. Nationwide Mutual Insurance Company, 422 Pa. 500, 223 A.2d 8; Gedion v. State Farm Mutual (D.C. Pa. 1966), 261 F. Supp. 122; Grace v. Fidelity Ins. Co. (Ore. 1968), 448 P.2d 554; Communale v. Traders and General Ins. Co. (1958), 50 Cal.2d 654, P.2d 198; Brown v. Guarantee Ins. Co., 155 Cal.App.2d 679, 319 P.2d 69; State Farm Mutual v. Marcun (Ky. 1967), 420 S.W.2d 113; Terrell v. Western Casualty and Surety Co. (Ky. 1968), 427 S.W.2d 825. Connecticut by statute subrogates the injured party to all rights of the insured: Turgeon v. Shelby Mutual Plate Glass and Casualty Co. (D.C. Conn. 1953), 112 F. Supp. 355.

The situation in Texas is somewhat complicated by the fact that under Texas law the insured party must first satisfy the judgment in order to have a right of indemnity against the insurer. Seguros Tepeyac S.A. v. Brostrom (U.S.C.C.A. 5th), 347 F.2d 168. However, Texas apparently recognizes assignability in principle. In Smith v. Transit Casualty Co. (D.C. Texas 1968), 281 F. Supp. 661, the court stated that while the action sounds in tort, it also violates an implied contractual warranty to exercise care for the insured's interest and is therefore assignable.

Most of the cases cited by the defendant to establish that certain states deny assignability, i.e., Delaware, Washington, New Jersey, Colorado, Missouri, Georgia, New Hampshire, Utah and Kentucky do not, in fact, involve an assignment but rather an attempt at direct suit without assignment. Chittick v. State Farm Mutual (D.C. Del. 1958), 170 F. Supp. 276, did not involve an assignment and a claim based upon subrogation was denied. Murray v. Mossman (Wash. 1960), 355 P.2d 985, did not involve an assignment and the court said, p. 988: "The appellants are trying to enforce a chose in action for Mossman, which Mossman does not believe exists or is unwilling to enforce". In Biasi v. Allstate Ins. Co. (N.J. 1969), 249 A.2d 18, there was no assignment, and the insured refused to join in a suit against the insurance company. In Steen v. Aetna Casualty Co. (Colo. 1965), 401 P.2d 254, no actual assignment was mentioned. Wessing v. American Indemnity Co. of Galveston, Texas (W.D. Mo. 1955), 127 F. Supp., involved no claim or assignment. Francis v. Newton (Georgia 1947), 43 S.E.2d 282, was a direct garnishment suit with no assignment involved. The court found there was no claim of negligence or bad faith and no evidence to warrant finding of violation of duty by the insurer. In Duncan v. Lumberman's Mutual Cas. Co. (N.H. 1941), 23 A.2d 325, there was no specific authorization for suit by the injured party, and there was also a pending suit by the insured against the insurer. Paul v. Kirkendall (Utah 1957), 311 P.2d 376, held that the matter could not be adjudicated in a garnishment proceeding. The insured was in Arabia at the time of suit, and the court said, p. 378: "The insured is not here complaining of any act or omission on the part of the garnishee by which he claims to have been damaged". Tabben v. Ohio Casualty Co. (E.D. Ky. 1966), 250 F. Supp. 853, had no allegation of assignment. We have cited above two Kentucky cases where assignability was recognized.

The Tennessee cases cited by defendant are based upon the view of the Tennessee courts that insured's cause of action does not survive, and therefore is nonassignable. Carne v. Maryland Casualty Co. (Tenn. 1961), 346 S.W.2d 259; Dillingham v. Tri State Ins. Co. (Tenn. 1964), 381 S.W.2d 914. We do not agree as to non-survival of insured's cause of action. Wolfberg v. Prudence Mut. Cas. Co. of Chicago, 98 Ill. App.2d 190, 240 N.E.2d 176, was an action by the estate of an insured. We would find no policy reasons which would favor permitting an insurer to escape liability because of the accident of death of the insured. We think such a holding would militate against the policy of requiring the insurer to exercise good faith in settling claims in every case where the insured died.

The New York decision cited, Browdy v. State Wide Ins. Co., 56 Mis.2d 610, 289 N.Y.S.2d 711, is based upon a theory that the injured party has no complaint because having in all cases recovered the greater of his offer to settle, or the policy limit, he is not aggrieved by the refusal to settle. We do not consider this reasoning sound, nor considering the cost of litigation, do we consider it true in all cases that the injured party is not damaged financially by an unreasonable refusal to settle.

Defendant cites Yelm v. Country Mut. Ins. Co., 123 Ill. App.2d 401, 259 N.E.2d 83 and Powell v. Prudence Mut. Cas. Co. (1967), 88 Ill. App.2d 343, 232 N.E.2d 115, as denying liability in direct suit. No assignment is involved in either case. The Prudence case was primarily based upon the rule that garnishment is not the proper remedy for contingent and unliquidated claims.

Two other objections to allowance of assignability are advanced by the defendant. The first is that the insurance policy forbids assignment without the consent of the insurer. Such provision against assignment has been held not to bar the assignment of the cause of action after the loss has occurred: Ginsburg v. Bull Dog Auto Fire Ins. Ass'n., 328 Ill. 571, 160 N.E. 145. The second reason advanced is that permitting assignability would increase the tendency to collusion between the insured and the injured party. The potention for collusion is not increased by holding that the cause of action is assignable after judgment. Collusion in respect to liability is, of course, a direct violation of the non-cooperation clauses of insurance policies, and if established is a defense to the insurer's liability.

The right of action in the insured, if any exists, arises out of the fact that by contract the insurer takes charge of the defense of the litigation, and of possible settlement. While the action may in aspect sound in tort, it also arises out of the insurance contract. By reason of its assumption of control of the litigation, the insurance company undertakes a duty to treat the insured fairly. When the suit is in excess of the policy the insurer may, by deciding to continue litigation, expose the insured to a far greater risk than it takes. The duty to exercise good faith arises from the contractual assumption of control of the litigation.

If anything is to be determined by comparison of survival statutes, the Illinois Statute on actions which survive is very broad, Ill. Rev. Stat. 1969, ch. 3, § 339. The statute includes actions for injury to real or personal property, conversion of personal property, fraud and deceit and actions for injury to the person (except slander and libel). Contract actions survive at common law.

We find no valid reason in public policy why the cause of action should not be assignable.

We do not determine the actual existence or non-existence of a cause of action under the circumstances that may be established in this case. Neither have we examined the allegations to determine whether a proper cause of action has been stated. We hold that the cause of action, if it exists, may be brought by the assignee of the insured.

The judgment of the circuit court is reversed and the cause is remanded with directions to vacate the judgment entered, and to proceed as may be appropriate.

Reversed and remanded, with directions.

SMITH, P.J. and CRAVEN, J., concur.

© 2002 VersusLaw Inc.

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United States District Court, Central District of Illinois, Springfield Division

August 12, 1988

The opinion of the court was delivered by: Richard Mills, District Judge:

  In my own case the words of such an act as the Income
  Tax . . . merely dance before my eyes in a meaningless
  procession: cross-reference to cross-reference, exception
  upon exception — couched in abstract terms that offer no
  handle to seize

  hold of — leave in my mind only a confused sense of some
  vitally important, but successfully concealed purport, which
  it is my duty to extract, but which is within my power, if at
  all, only after the most inordinate expenditure of time. I
  know that these monsters are the result of fabulous industry
  and ingenuity, plugging up this hole and casting out that
  net, against all possible evasion . . . that they were no
  doubt written with a passion of rationality; but that one
  cannot help wondering whether to the reader they have any
  significance save that the words are strung together with
  syntactical correctness.

    L. Hand, The Spirit of Liberty: Papers & Addresses of
    Learned Hand, 213 (I. Dilliard ed. 1960).

A tax case of first impression.

At issue:

  (1) Whether 26 U.S.C. § 404(a)(1)(A)(iii) required the
    taxpayer/professional corporation to allocate between
    current and past service costs the benefits accruing to
    its sole shareholder in 1980 under a defined benefit
    pension plan?

  (2) Whether the actuarial assumptions the
    taxpayer/professional corporation utilized in 1980 for the
    defined benefit pension plan, principally the
    pre-retirement 5% interest rate assumption, were
    reasonable in the aggregate as required by
    26 U.S.C. § 412(c)(3)?

The answers:

(1) Yes

(2) No

The taxpayer, Jerome Mirza & Associates, Ltd., is a professional corporation in the business of providing legal services and is controlled by its sole shareholder, Jerome Mirza. On December 31, 1980, the taxpayer adopted the "Jerome Mirza & Associates, Ltd., Defined Benefit Pension Plan" with an effective date of January 1, 1980.

Article I, § A of the Plan states that the taxpayer desired to create a scheme of deferred compensation consistent with § 401 of the Internal Revenue Code, and all provisions should be construed so as to comply with the tax code's requirements for qualification. The plan provides, inter alia, that an employee is eligible to participate after three years of service but may accrue benefits only after completing a fourth year of service. Eligible individuals then receive an accrued benefit equal to 30% of the participant's compensation for the first year of participation on or after January 1, 1980, plus 5% of his or her salary for each of the next three years, reduced by 37% of social security benefits ratably earned over the initial four years of plan participation. Each participant is entitled to his or her accrued benefit upon reaching the retirement age of 55 and attaining 10 years of plan participation. The plan also provides that the normal retirement benefit may not exceed the lesser of $110,625 per year or 100% of the participant's total annual income averaged over the high consecutive three years of participation.

The plan covered two employees in 1980. Jerome Mirza had been employed by the taxpayer for seven years and was 43 years old. David Dorris had been employed for five years and was 33 years old. During 1980, Mr. Mirza's compensation totalled $275,000. Mr. Dorris' income was $27,000 of which he elected $9,760 to be considered for pension purposes. Based upon the plan's provisions, the annual accrued benefit was calculated as $80,927 and $1,215 for Mr. Mirza and Mr. Dorris respectively. In other words, upon their retirement at the plan retirement age of 55, Mr. Mirza and Mr. Dorris would receive those respective sums each year even if no benefits accrued in later years.

To fund enough money to pay the yearly benefits, the plan's actuary, The Wyatt Company, then prepared an actuarial valuation report for the plan using the unit credit cost method. The actuarial assumption for the 1980 valuation included an interest rate of 5% for the pre-retirement period. This assumption was the actuary's estimate of the rate the plan would earn on its investments. Because of existing circumstances, mortality, turnover and salary increase assumptions were unnecessary. Employing the actuarial assumptions, the actuary determined the present value of Mr. Mirza's accrued benefit to be $619,925 and Mr. Dorris' to be $6,000. The total of $625,925 was reported as the normal cost for the year. The unfunded past service liability was recorded as zero for the December 31, 1980, valuation.

The taxpayer's 1980 tax return reported a deduction of $625,925 attributable to the pension plan. The amounts contributed in the plan year and how they were invested are as follows:

Date      Amount         Investment

9/15/80     $100,000     6 month CD@11.65%
9/15/80     $200,000    36 month CD@12.4%
1/5/81      $100,000     6 month CD@15.5%
1/8/81      $100,000     6 month CD@15.5%
3/3/81      $100,000     6 month CD@15.75%
3/3/81      $18,007     6 month CD@13.861%

              3,206 —  accrued interest on funds
                              invested prior to 12/31/80
              4,712 —  full funding limitation credit

Tax deduction = $625,925

The corporation's 1980 tax return reported income of $79,038 before the deduction. Following the pension plan deduction, the return reported a loss of $546,887.

Pursuant to 26 U.S.C. § 172, the taxpayer carried back the loss and offset it against income earned in 1977, 1978, and 1979. The carryback generated investment credit for 1974 and 1975 as well. The taxpayer requested and received federal income tax refunds totalling $235,731.

The Internal Revenue Service subsequently audited the corporation's 1980 tax return. Asserting that the 5% interest rate assumption was unreasonable, the IRS first reduced the present value of the accrued pension benefit for 1980 from $625,925 to $442,010 based upon an 8% interest rate assumption. The Service next allocated $63,758.74 of the benefits to normal cost and $378,251 to past service costs. Although the Service agreed that the "normal cost" was currently deductible, it found the tax code required past service costs to be amortized over ten years. Only the amount sufficient to fund a level amortization over ten years was currently deductible. The IRS thus computed the tax deduction to be $115,953.71 (normal cost of $63,758.74 plus past service costs of $52,194.97).

The reduction in the amount of the pension plan's deduction from $625,935 to $115,954 generated a tax increase for the corporation in the amount of $227,415. The taxpayer paid the assessment plus interest of $173,950, and thereafter filed a refund claim which the IRS disallowed.

On June 5, 1986, the taxpayer filed this suit requesting a refund of taxes paid. The Court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1).

A taxpayer seeking a refund under 28 U.S.C. § 1346(a)(1) "bears the burden of proving that the assessment was incorrect and proving the correct amount of the tax owed." Phil Smidt & Son, Inc. v. National Labor Relations Bd., 810 F.2d 638, 642 n. 6 (7th Cir. 1987), quoting, Ray v. United States, 762 F.2d 1361, 1362 (9th Cir. 1985). Accord 672 Corp. v. United States, 461 F. Supp. 445, 447 (N.D.Ill. 1978). The provisions of the Internal Revenue Code which allow for tax deductions are a matter of legislative grace. Such deductions are permitted only to the extent provided by statute. New Colonial Co. v. Helvering, 292 U.S. 435, 440, 54 S.Ct. 788, 790, 78 L.Ed. 1348 (1933). As the Court stated in White v. United States, 305 U.S. 281, 292, 59 S.Ct. 179, 184, 83 L.Ed. 172 (1938): "[A] taxpayer seeking a deduction must be able to point to an applicable statute and show that he comes within its terms."

In this instance, the question of whether the Code required an allocation between current and past service costs in 1980 rests purely upon statutory interpretation and may be decided as a matter of law. That issue is the subject of cross-motions for summary judgment under Fed.R.Civ.P. 56. In contrast, whether the actuarial assumptions used to fund the plan were reasonable in the aggregate is a question of fact, the resolution of which must under Fed.R.Civ. P. 52 turn on the evidence adduced at the bench trial heard November 19 and 20, 1987. See Owensby & Kritikos, Inc. v. Commissioner of Internal Revenue, 819 F.2d 1315, 1323 (5th Cir. 1987) (question of reasonableness is for the fact-finder). Each issue is discussed seriatim.

Issue I

Deductions for contributions to pension plans are controlled principally by 26 U.S.C. § 404. In 1980, subsection (a)(1)(A)(iii) placed the following limitation on the amount deductible:

    [A]n amount equal to the normal cost of the
  plan, as determined under regulations prescribed
  by the Secretary, plus, if past service or other
  supplementary pension or annuity credits are
  provided by the plan, an amount necessary to
  amortize such credits in equal annual payments
  (until fully amortized) over 10 years, as
  determined under regulations prescribed by the

Consistent with the language of the statute, the regulations require that pension plans make a reasonable allocation between past and current service. Treas. Reg. § 1.412(c)(3)-1(e)(3) states the general rule: "In determining a plan's normal cost and accrued liability for a particular plan year, the projected benefits of the plan must be allocated between past years and future years." Further, that section provides the allocation between past and future service in a career average pay plan must be reasonable. Because the Plaintiff's plan provides benefits based upon pay in certain plan years, it is a career average type plan and must therefore comply with the command of § 1.412(c)(3)-1(e)(3).

The taxpayer correctly points out that § 1.412(c)(3)-1 applies only to plan valuations after April 30, 1981. Treas. Reg. § 1.412(c)(3)-2(b)(1). But the corporation's argument that the regulation lends no guidance whatsoever is simply wrong. Treas. Reg. § 1.412(c)(3)-2(b)(3) provides:

    The reasonableness of a funding method used in
  making a valuation of a plan's liability as of a
  date before the effective date determined under
  subparagraph (1) or (2) of this paragraph is
  determined on the basis of such published
  guidance as was available on the date as of which
  the valuation was made.

Certainly, clear "published guidance" on which the Plaintiff should have relied was available prior to the plan's 1980 valuation. Rev.Rul. 59-67, for instance, required that an employer's contribution under a qualified pension plan made on account of service rendered prior to the year of contribution be considered under 26 U.S.C. § 404 as amounts paid to fund the cost of past service credits, despite the fact that the contribution was allocated among participants on the basis of current compensation. Similarly, Treas. Reg. §§ 1.404(a)-6(a)(2) & (3), in effect at the time of the valuation, refer to the necessary allocation of an accrued benefit under a defined pension plan between current and past service if the benefit was earned due to performance of past services.

The plan's actuary obtained an explanation of the published guidance over a year prior to the valuation date. The actuary requested the IRS to clarify the tax consequences of using the unit credit cost method for funding pension plans which provided front-loaded benefit accruals. The Service responded:

  Under the unit credit method, the allocation of
  costs between those costs going toward normal
  costs (current service) and those costs going
  toward past service liability (past service
  costs) must be reasonable. Generally, costs will
  not be considered to be current service costs if
  the benefits accruing in the current year can
  accrue in that year only if the participant has
  adequate past service.

In defending its position, the Government relies heavily on 26 U.S.C. § 415. Subsection 415(b)(5) in 1980 provided that the benefits of a participant in a pension plan who has less than ten years of service with the employer cannot exceed the lesser of $110,625 or 100% of the participant's average compensation for his high three years, times the number of years of service divided by ten. Thus, if Jerome Mirza had not had seven years of prior service, § 415 would have placed a limitation of $11,062 ($110,625 times 1/10th) on his accrued benefit if the plan were to remain qualified.

Jerome Mirza's ability to accrue a benefit of $80,927 in this case is due solely to his seven years of prior service for his corporation. The § 415 limitation is computed including the seven years of prior service as $110,625 times 8/10ths or $88,500. Since Mr. Mirza needs past service to accrue a benefit in excess of $11,062, the taxpayer's allocation of the entire deduction to normal cost under 26 U.S.C. § 404(a)(1)(A)(iii) is unreasonable and cannot be sustained. See Rev.Rul. 85-131 (allocation of liabilities under the unit credit or accrued benefit method to past and future service must account for the requirements of § 415; otherwise, it is not a reasonable funding method). Interpreting the terms of the plan in accordance with the stated desire that it be construed as qualified, requires an allocation to be made between current and past service costs.

The taxpayer asserts that only in 1986 did Congress amend § 415 and close the loophole of which it seeks to take advantage. Au contraire. Under the 1986 amendment, subsection (b)(5) limits the accrual of benefits under a qualified plan to 10% of the accrued benefit for each year of participation in the plan. Since the limitation is now based on years of participation, rather than years of service, a plan can no longer utilize service previous to participation to accrue additional benefits. But this is not to say that the former § 415 — which permitted Mr. Mirza to accrue benefits of over $80,000 in his first year of participation — allowed the taxpayer to allocate the entire amount to the plan's normal cost and deduct its present value on the employer's 1980 tax return. The issue here is not the amount of the accrued benefit, but the proper allocation between current and past service costs. Jerome Mirza utilized seven years of prior service to accrue his full benefit. The Internal Revenue Service does not attempt to limit that amount, but instead requires the plan to reasonably allocate the benefit between past and present service.

In this Court's view, the amendment to § 415(b)(5) did not close a loophole, but rather modified and clarified the law so as to insure proper compliance. To conclude that the tax code let the taxpayer in this instance deduct the entire cost of the plan in a single year would be to reject both the language of § 404, and the treasury regulations and revenue rulings previously discussed.

Issue II

The question of whether the actuary engaged in reasonable assumptions to determine the level of funding necessary to provide the plan's projected benefits is governed by 26 U.S.C. § 412(c)(3):

    Actuarial assumptions must be reasonable. — For
  purposes of this section, all costs, liabilities,
  rates of interest, and other factors under the plan
  shall be determined on the basis of actuarial
  assumptions and methods which, in the aggregate,
  are reasonable (taking into the account the
  experience of the plan and reasonable expectations)
  and which, in combination, offer the actuary's best
  estimate of anticipated experience under the plan.

Section 404(a)(1)(A) directs that the amount deductible in any year shall be figured under the assumptions used for § 412. See Treas. Reg. § 1.404(a)-3(b). The reasonableness of the plan's actuarial assumptions largely depends upon two factors: (1) the experience of the plan, and (2) the reasonable expectations of future plan performance.

Because the plan was formed in 1980, no plan experience existed before January 1, 1980. Contributions for that year were invested in short-term certificates yielding 11.65%, 12.4%, 15.5%, 15.75%, and 13.86%. The initial contributions of $200,000 invested in a three-year certificate of deposit at 12.4% and $100,000 invested in a six-month certificate of deposit at 11.65% took place prior to the December 31, 1980, valuation date. Thus, some plan investment experience was present.

This experience is significant for two reasons. First, it illustrates the type of investment the plan would make — very conservative with a high income yield. Oddly enough, the Plaintiff declined to provide the Court with an exhibit projecting CD rates despite its apparent preference for such an investment. Second, the experience indicates the current yields received at the time — between 11% and 15%. The plan investments indicated a much higher return than the 5% assumed by the actuary.

Nor is the 5% assumption a reasonable expectation of the plan's future performance. Accepting Mr. Mirza's age as 43 in 1980 and the actuary's determination of normal retirement age as 55, the investment period for the plan is 12 years. Since the corporation will likely dissolve upon its sole shareholder's retirement and the plan will no longer actively invest, forecasting rates further into the future is unnecessary. According to the evidence proffered at trial, the Treasury Bond rates for the weeks ending December 26, 1980, and January 2, 1981, were as follows:

Week       Ten Year    Twenty Year

      12-26-80      12.29%        11.99%
      1-2-81        12.36%        12.05%

Consequently, the plan could have invested in 10-year Treasury Bonds and been guaranteed a return of over 12% for more than 4/5ths of the pre-retirement investment period. As the Government aptly states: "For individuals who can afford to buy Treasury Bonds, the only reason a prudent investor would not buy them would be due to the belief that they could get a higher yield with other investments!"

Furthermore, under the terms of the plan, 73% of the benefits accrued in the first year, with the remaining 27% accruing over the next three. Given this front-loading of benefits and the short 12-year investment period, one could reasonably expect that the entire cost of the plan could be invested at interest rates well in excess of Plaintiff's 5% "passbook" rate. As shown, a 12% return on 73% of the cost was certain.

The taxpayer's attempt to cloud over the structure of the plan and the 1980 investment outlook must fail. Its reference to 12-year weighted averages of common stock and fixed income funds is misplaced. Not only does the plan's experience indicate that investments in such funds is unlikely, but also the use of the weighted averages is misleading since virtually all of the investments would be made during the initial four years of the plan. Therefore, the taxpayer's use of the 5% assumption is unreasonable.

Admittedly, some plans may balance a conservative interest rate assumption with turnover, compensation or mortality assumptions. But here, no compensating assumptions are present and no adjustment to the rate assumption may be made. In view of the unique features of the taxpayer's plan, reference to other plans is not helpful.

Throughout this lawsuit, the taxpayer has asserted that private parties — not the Government — control the level of benefits under a qualified pension plan. But the United States does not attempt to limit the benefits which have accrued to the corporation's employees. Rather, it seeks only a proper determination of what the costs of those benefits are and when they can be deducted under § 404 of the tax code.

Consistent with the foregoing opinion, the Court concludes that the Internal Revenue Service's computation of the allowable deduction to the professional corporation for the costs of the Jerome Mirza & Associates, Ltd., Defined Benefit Pension Plan was proper.

Judgment for the Defendant.

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Sustainability Events Calendar

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Date Feb 10, 2013
Time 10:00 am - 4:00 pm
Location Peggy Notebaert Nature Museum, 2430 N. Cannon Drive, Chicago IL 60614
Cost Free
Sponsor Refer to list on Facebook page
Event type Event
Views 177

The Chicago Volunteer Expo is a one-stop shop for Chicagoans looking for meaningful volunteer opportunities. There are so many ways to give back to your community in 2013. Visit over 50 organizations from all over the city to find the opportunity that's right for you. Whether your passion is caring for animals, saving the environment, helping the homeless, or anything in between, there's an awesome organization that needs your help. All ages welcome! It's free! Find directions here.

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FRC News

STRONG Kids Researchers Find That Pre-schoolers Eat More Sweets When Watching TV with Limited Supervision

12/7/2011  8:00 am

Two researchers from the Family Resiliency Center's STRONG Kids Program have discovered that pre-schoolers who watch television are more prone to eating sweet and salty foods compared to fruits and vegateables.

Dr. Kristen Harrison, Professor of Communication Studies at the University of Michigan and director of the U-M Media, Youth, and Health Lab, along with Dr. Janet Liechty, Assistant Professor in the School of Social Work at the University of Illinois, spent three years with a team collecting data as part of the STRONG Kids Program from more than 400 parents and 350 children between the ages of two and four.  The STRONG Kids Program take a multidisciplinary approach to examine how community, family, genetic, child care, cultural, and media factors contribute to childhood obesity.

In this new study that appears in the current issue of the Journal of Children and Media, the investigators collected information around children's television viewing habits (including internet and video game usage) throughout the day and also obtained physical measurements of the children. It found that even pre-school children will be more prone to eating salty and sweet foods compared to fruits and vegetables while sitting in front of the TV.  This study highlights the importance of parents and caregivers being aware of their children's TV viewing and dietary habits before these habits culminate in a child being overweight.  The study also found that parents who were most strict about the time allowed for their children to watch TV were most successful in changing the eating habits of their children.

As childhood obesity becomes a national priority, much attention and focus is being given to the 2- and 5-year old set.  These types of studies are important in showing how children become overweight as a result of early TV exposure.

The Family Resiliency Center strives to advance the knowledge and practice that can strengthen families' abilities to meet life's challenges and thrive.  The Center accomplishes this goal by supporting and conducting cross-disciplinary research with experts both on campus and throughout the nation.


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Ingersoll Memorial Park in Winnebago County IL

Ingersoll Memorial Park - Cultural Feature (Park) in Winnebago County

Ingersoll Memorial Park is a cultural feature (park) in Winnebago County. The primary coordinates for Ingersoll Memorial Park places it within the IL 61102 ZIP Code delivery area.

In the Maps and Aerial Photos section below, you'll find links to: (1) Local area photos around Ingersoll Memorial Park, (2) A listing of the nearest hotels to Ingersoll Memorial Park and (3) Driving Directions to Ingersoll Memorial Park from almost anywhere. The location of Ingersoll Memorial Park is marked on an interactive map. The map can be searched by either business name or business category.

Ingersoll Memorial Park - Maps, Driving Directions & Local Area Information

Feature Name: Ingersoll Memorial Park
Category: Illinois physical, cultural and historic features
Feature Type: Cultural
Class: Park
County: Winnebago County
Latitude: 42.2727977
Longitude: -89.1528853
GNIS ID: 410893
Camera Icon Photos of the local Winnebago County area

Neighborhood Data

Address Based Hyperlocal Data Input an address and get data & demographics for the pertinent census block group (CBG), a searchable map and a customized directory. The CBG is the smallest geographical unit used by the Census Bureau for reporting certain data.

Ingersoll Memorial Park - Maps & Aerial Photos

Search the map for:
BIG Map | Driving Directions | Data Source - USGS GNIS ID: 410893

Nearby Cities, Towns & CDPs

Rockford, IL (3.1 miles E)
Winnebago, IL (4.5 miles W)
Loves Park, IL (5.8 miles NE)
Loves Park, IL (5.8 miles NE)
New Milford, IL (7.4 miles SE)
Machesney Park, IL (7.7 miles NE)
Cherry Valley, IL (10.8 miles ESE)
Pecatonica, IL (10.9 miles WNW)
Byron, IL (11.4 miles SSW)
Stillman Valley, IL (11.5 miles S)

Other Small Populated Places

Westmoreland, IL (< 0.1 mile)
Riverview Mobile Home Park, IL (3.1 miles SE)
Clarks Mobile Home Park, IL (3.1 miles SE)
Mutimer Subdivision, IL (3.1 miles SSE)
Coreys Bluff, IL (3.1 miles SSE)
Anns Mobile Home Park, IL (3.4 miles SE)
Hickory Creek, IL (3.6 miles S)
River Forest, IL (3.9 miles SE)
Indian Village, IL (3.9 miles SE)
Brewster Heights, IL (3.9 miles SSE)


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Category: zombies

survive a zombie apocalypse 0

Best Place to Survive during a Zombie Apocalypse

It’s not just hypothetical anymore….researchers have conducted a real study to analyze where the safest place to go would be in the event of a zombie apocalypse. Now, for those of you who don’t know, a zombie apocalypse is what it is...

zombie apocalypse during christmas 1

Tips if zombie apocalypse happens during christmas

Public awareness tips for those fearing a zombie apocalypse during Christmas! The makers of the video hope for even those who are surrounded by gore and destruction to be able to make it through the holidays. 😉 Holiday Tips: 1. Hide zombie...


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Affiliate Marketing Income Report: March 2014

by Tyler Cruz
See, I told you I’d be back up to date with these soon enough. Okay, okay – I’m not quite all the way caught up yet, but I only have 2 more to go and then I will be. So the question is: was February just an outlier and an especially good month, or am I starting to make progress with my affiliate efforts again? After months of crap, it was sure good to see that $10K net in Febr ...Read the full article


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Publishers’ plug-in addiction can come back to haunt them

by Ricardo Bilton
Publishers today have inked a Faustian pact with the third-party vendors that plug into their sites. While working with vendors gives publishers access to perks like analytics and free commenting systems, it also leaves them exposed to a host of security vulnerabilities. Reuters found this out the hard way this week when hackers from the Syrian Electronic Army used its Taboola ...Read the full article


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How Mainstreet Helps You Reach More Customers Without the Hassle

It feels like every day a new mobile app pops up. In reality, that’s a huge underestimate — developers are actually submitting 1,000 apps to the Apple App Store each day! Businesses often create apps to reach new customers, drive business, and create brand awareness. As a small business, developing a mobile app probably isn’t at the top of your to-do list.Read the full article


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Grams Performance 1600cc Fuel Injectors Mitsubishi 8 / 9 2003-2006

Grams Performance
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Each injector is individually balanced, flow tested, and dynamically matched for characterization within one percent of one another. To ensure leak- free operation and optimal performance, each injector is then pressure tested up to 220 psi. The results are unmatched cylinder-to-cylinder consistency, even at low pulse widths, as well as optimal idle quality, response, and performance. Grams Performance Fuel Injectors’ ultra-fast and precise solenoids feature a linear response curve across a wide range of operating conditions and can accurately meter fuel even at the highest pressures and shortest pulse widths.

Grams Performance injectors are cold-cut with diamond grinders in less than three seconds for high precision without “pre-seating". Abrasive cutting creates heat, which leads to poor spray patterns and the need for competitors to pre-seat their injectors to reduce distortion. Each injector is also fitted with high-quality Viton O-rings that are resistant to extreme temperatures and harmful oils found in some fuels.

Each injector set includes dead time compensation values to help ensure consistent air/fuel ratios and optimal performance when tuning. Grams Performance Fuel Injectors are carefully tested and matched in controlled laboratory environments using state-of-the-art equipment and are subjected to rigorous dyno, street, and race track testing to ensure proper performance in the most extreme conditions.

- High-impedance design with no resistor box required
- Cold-machined tips for high-precision operation
- Ultra-fast solenoids for precise fuel metering
- Linear response across a wide range of operating conditions
- All injectors balanced, blueprinted, and matched within one percent
- Compatible with all known fuels including gasoline, methanol, and ethanol
- Unmatched cylinder-to-cylinder consistency and optimal idle quality

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Industrial Energy Engineer

£25000 - £40000 Per Annum Depending on experience
23 Jul 2013
20 Aug 2013
Tim Hall
Contract Type
Full Time
Energy Engineer – Building Services
Salary: £25-£40K (depending on experience) + benefits
Job Type: Permanent
Location: London or Manchester
Consultant: Tim Hall
Ref: IEE89

The Role

The Green Recruitment Company are currently working alongside a leading multinational Engineering Consultancy who are looking for an Energy Engineer to join the building services team within their Integrated Energy Management division.

Candidate Responsibilities

Our client is looking for experienced energy consultants, who are able to operate under their own initiative and who are able to take the technical lead for a range of energy-related tasks including energy audits and surveys, feasibility studies, technical due diligence, energy management, monitoring and targeting and employee awareness and training.

Candidates should be able to demonstrate strong technical, project management and business development experience and be effective communicators with strong interpersonal skills.
The role is specifically within building services, the ideal candidate will be working alongside major commercial clients on their energy strategies

Candidate Requirements

Successful applicants will be able to demonstrate the following:
- Degree in an Engineering or other relevant subject, and ideally be a Chartered Engineer and member of a relevant professional Institute (such as the EI, IChemE, IMechE, IEE, CIBSE, or similar)
- Experience in conducting on-site energy assessments, audits and surveys of industrial, commercial and public sector facilities.
- Evaluation of the performance and cost-effectiveness of energy efficiency technologies, for use in industrial, commercial and public sector facilities.
- Experience of low and zero carbon technologies and techniques including BMS, HVAC and renewable energy technologies will be viewed as an advantage.
- Good IT skills with advanced experience in the spread sheet methods for various types of analyses. Experience of the use of commercial energy M&T software packages an advantage.
- Excellent command of spoken and written English.
- Strong report writing skills relating to energy efficiency technologies, and the results of energy assessments.
- Good knowledge of current and future drivers for energy efficiency, including CRC, CCA, EU-ETS, EU EPBD, EU EED and Building Regulations
- Good presentation skills, and will be comfortable communicating findings at all levels.
- Experience in the development and delivery of energy awareness and technical training will be an advantage.
- A proven track record in and an aptitude for business development.

The Green Recruitment Company is an Employment Business for interim, contract and temporary recruitment and acts as an Employment Agency in relation to permanent vacancies.

To apply for this role please contact us at:

Tim Hall
+44(0) 203 002 2877


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Project Completion, Education Top 2015 Plateau Budget | Independent Newspapers Limited
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Project Completion, Education Top 2015 Plateau Budget

Posted: Jul 29, 2015 at 12:35 am   /   by   /   comments (0)

By Onoja Audu,  Jos

Completion of ongoing projects with particular focus on Peace and security, tops Plateau 2015 budget.

A breakdown of the entire 2015  budget Christened Budget of Continuity and Inclusive Growth( V)  presented by the Permanent Secretary of the state Ministry of Finance , Rauta Dakok  on Tuesday  to newsmen  in Jos ,reveals that the budget has  a total size  of N215,457,618,204.72 only (for both recurrent and capital expenditure profiles).

In the same vein, the budget indicates that the government will be spending N18.902,424,182.00  on  the education sector.

According to the Permanent secretary  “ the Present administration is fully committed to the provisions of qualitative and functional education to its citizens”.”  Also 8,420,400,935.00 has been approved to this sub sector in 2015 fiscal year “.

Also the Lalong led administration is totally committed to the provisions of portable water to the People of the state and it is in this vein the sum of 5,483,249,771.00 is allocated to this sub sector in the budget “.

Similarly Agricultural sub sector received booze in this year’s budget as the state government approved the procurement and distribution of 650 trucks of fertiliser made up of 325 urea and325 of 325 NPK.

Other emphasis would be on completing old projects, several old projects to be completed, according to Dakok  , include the dualisation of old airport junction –Rayfeild – Bukuru with spur to Dogon Karfe , Gbandang and new Government house roas, while the Tahos – Rim – Bachit with spur to Jol road

Mangu – Bwai – Mushu – Bokkos road  , the dualization of Rukuba Road – Maingo – Dochai to Nigerian college of Accountancy – Vom – Farin Lamba – Kassa with spur to wereng road .

Also Rauta said “the sum of N1, 684,000,000.00 has been earmarked for the development of mining sub sector in the budget and this is to booze Mineral exploration across the state, which is an important source of revenue earning to the state “.

“The budget is projected to be financed from Internally Generated Revenue IGR for N16, 828,493,045.00, Statutory Revenue Allocation, N 43,682,249,023.72, Re-reimbursements – 15,300,000.000.00, Sure P- 2,617,036,075.00, others -1,185,123,000.00, she further added.


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Give Now

Earth Eats: Real Food, Green Living

Try, Try Again With Beginning Farmer Adam Phelps

From a deer infestation to exceedingly wet spring weather, Adam Phelps has learned to deal with all sorts of adversity in his first three years of farming.

farmer adam phelps in front of greenhouse

Photo: Annie Corrigan/WFIU

Adam Phelps created a greenhouse out of this structure. Unfortunately, because of an installation error, his roof "leaks like a sieve."

You hear it all the time.

Farming is not easy.

The weather works against you. Pests can decimate your crops. And then of course there’s human error.

Most of the time on Earth Eats, we talk to farmers who have it (at least sort of) figured out, but how about a dose of reality from someone new to growing food?

Learning From Failure

Adam Phelps embraces the title of “beginning farmer,” which to him means, “You mess everything up the first seven times. You spend more than you need to. You do things over and over again and you keep doing them wrong.”

He has been growing food on Ghostwood Farm in Lawrence County, Indiana for about three years. His property is 33 acres, but right now he’s only farming on one acre.

Another acre is ruled by his 100 chickens who produce about 55 eggs daily. Today, instead of pecking and foraging, the chickens are roaming around the barn, clucking and screeching at every little disturbance. “They’re so dumb,” Phelps says with a heavy sigh. “Any little thing will set them off.” To be fair, he has managed to keep all his birds alive, despite some trouble with fox attacks last year.

We walk into the greenhouse which is home to his tomato and pepper starter plants.

When he purchased the property, he transformed the original structure into this greenhouse by installing fiberglass windows and a polycarbonate roof. “This has been a big time investment that I keep messing up,” he says. “I’ve tried a bunch of different things and I think I’m getting kind of close to getting it right.”

What does he keep messing up?

For one thing, the polycarbonate is corrugated. When I put it up, I nailed it in the gullies because that way it’s held tight to the wood. The problem is that’s where the rain runs, so my roof leaks like a sieve. To replace it would cost me another $500 of polycarbonate. I’m not going to do that, so I just deal with it.

adam phelps in greenhouse with starter plants

Photo: Annie Corrigan/WFIU

Phelps will transplant these tomato and pepper plants in the next several weeks.

Pests, Pests Go Away

His 33 acres of land is mostly wooded, so the battle with deer is never ending. His first attempt at a garden three years ago was eaten bare by deer.

When he dug up the one-acre lot for growing more food, he erected an electric fence. He baits it with peanut butter, “And they come along with their little noses and touch that electric fence and they learn to fear it.”

The only time the fence did not successfully deter deer was during the drought two years ago. “They would fight right through that electric fence to get in here.”

The drought is a distant memory at this point. Phelps is still recovering from the winter. Since the ground thawed late, and early spring was so wet, he is behind on all his crops. His asparagus, for instance, hadn’t popped up by the first week of May, which could mean no asparagus to sell at the first farmers markets.

One perk of the historically cold temperatures several months ago — Phelps hopes it killed some of the pests. He struggles most with spotted cucumber beetles and squash bugs.

Level Up

He’s not sure he’ll earn his black belt in growing food anytime soon, because he learns something new every year.

Last year, he tried trellising tomatoes for the first time, and it made a huge difference in his harvest. “You can find this stuff on the internet, but you don’t believe it until you do it yourself.”

This year, he will experiment with planting okra at the end of every garden bed as a way of trapping stink bugs. “In my opinion, the only thing that should be eating okra is stink bugs,” he jokes.

Annie Corrigan

Annie Corrigan is a producer and announcer for WFIU. In addition to serving as the local voice for NPR's Morning Edition, she produces WFIU's weekly sustainable food program Earth Eats. She earned degrees in oboe performance from Indiana University and Bowling Green State University.

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  • Amanda Gilds

    Fry the okra, you’ll love it!

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Acoma Pueblo

The Acoma Pueblo Is an Ancient City in the Sky

Situated atop a 367-foot sandstone bluff in a mountainous valley in New Mexico, at an altitude of 6,460 feet above seal level, the Acoma Pueblo continues the ancient vigil it has kept over this sun-soaked, sacred valley for 861-years.  In ancient times, the only way to access the pueblo was via a hand-cut staircase that was carved into the sandstone.

Located off I-40 seventy miles due west of Albuquerque, the Acoma Pueblo, also known as “Sky City,” has existed here since 1150 AD, earning the title of the oldest continuously inhabited community in North America.   It is a globally known destination for travelers interested in natural beauty and American Indian history, with more than 250 dwellings that have changed little over the last eight centuries. None of these historic dwellings have electricity, plumbing or running water.  Visiting Acoma Pueblo is an opportunity to peek into the past and learn about an ancient, still thriving culture where ancestral ceremonies, traditions and language are still going strong.

The Acoma Pueblo includes the San Esteban del Rey Mission. The construction of this Catholic Mission began in 1629, and is one of the few Spanish missions to have survived the Pueblo Revolt of 1680. Raw materials needed for the mission required the Acoma people to move haul approximately 20,000 tons of earth and stone from the canyon floor up the sides of the mesa. The 30-foot beams required for its construction were carried 30 miles from Kaweshtima, or ‘Mount Taylor Mountain.’ Today, the mission represents the largest inventory of 17th century building material in the state.  The mission is kept in perpetual maintenance by the Gaugashti, Acoma men designated “church caretakers.”  This is a life-long commitment, and thus the Gaugashti are highly respected by fellow tribe members.

The Acoma Pueblo is a Registered National Historical Landmarks, and in 2007 was made the 28th National Trust for Historic Preservation site (NTHP), securing professional support from the NTHP in turn for helping them expand their preservation activities beyond pueblo maintenance and preservation into community development. The Acoma themselves have also created the Pueblo of Acoma Historic Preservation Office, which alongside the Acoma Language Retention Program and Acoma Higher Education Program serve to protect their heritage while embracing their futures.

Today, the federally recognized Puebloe of Acoma tribe have 4,800 members.  Spiritual leaders of the tribe live in the pueblo year-round, while other tribal members may live there part time.

So where does one start when visiting Acoma?  A good jumping off point is the Sky City Cultural Center The 40,000-square-foot center is considered the gateway to the Pueblo, where you book a guided tour, do some shopping at the Gaits’I Gift Shop, have a bite to eat at the Y’aak’a Café and survey the incredible art in the Haak’u Museum.

Guided tours of the pueblo are $20 for adults (there are discounts for seniors, military personnel, college students, children, and a family package).  The tour takes visitors on a roughly ¾ mile jaunt through the pueblo, with opportunities to check out wares from local artisans along the route as well as take in the incredible view of the rock formations in the valley below.  Permits for cameras to immortalize the sights must be purchased at the cultural center beforehand.

To fuel up, the Y’aak’a Café has a bevy of culinary delights, from red chile beef posole and traditional lamb stew to blue corn pancakes and Pueblo tacos, made with fresh fry bread, beans and chicos, and your choie of steak or chicken breast.

The Haak’u Museum serves as a portal to the Acoma’s past as well as an education and research institute dedicated to preserve their history, revitalize their lost art forms, and retain their traditional language.   There are also, of course, stunning exhibits. The exhibit “Beloved People and Beloved Land” on display now is a collection of sculptures, paintings, and jewelry. The museum also boasts the Ts’ikinum’a Theater, which offers visitors a chance to take in the Acoma’s history and culture through video.

In order to help sustain the economy of their people and retain their history and culture, the Acoma Pueblo established the Acoma Business Enterprise.   This includes ownership of the Sky City Casino & Hotel, located 45 miles west of Albuquerque off of exit 102 on I-40 and the Acoma Big Game Trophy Hunts, which offers elk hunts, as well as pronghorn, mountain lion and black bear hunting.  All the animals are free and roaming.

Fall is a fantastic time to visit the Acoma Pueblo, as temperatures cool off without getting too cold.

For more information on getting to Acoma Pueblo, visit their official site here.

The Sky City Cultural Center's page and contact info can be accessed here. Or call 1.800.747.0181

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psette's picture
Submitted by psette on
Thanks for the information. I didn't know there was still a town that was as it was 8 centuries ago in the US. Way to go.