22.3E: Exercises

Practice Makes Perfect

Exercise (PageIndex{17}) Graph Vertical Parabolas

In the following exercises, graph each equation by using properties.

  1. (y=-x^{2}+4 x-3)
  2. (y=-x^{2}+8 x-15)
  3. (y=6 x^{2}+2 x-1)
  4. (y=8 x^{2}-10 x+3)



Exercise (PageIndex{18}) Graph Vertical Parabolas

In the following exercises,

  1. Write the equation in standard form and
  2. Use properties of the standard form to graph the equation.
  1. (y=-x^{2}+2 x-4)
  2. (y=2 x^{2}+4 x+6)
  3. (y=-2 x^{2}-4 x-5)
  4. (y=3 x^{2}-12 x+7)


  1. (y=-(x-1)^{2}-3)


  1. (y=-2(x+1)^{2}-3)

Exercise (PageIndex{19}) Graph Horizontal Parabolas

In the following exercises, graph each equation by using properties.

  1. (x=-2 y^{2})
  2. (x=3 y^{2})
  3. (x=4 y^{2})
  4. (x=-4 y^{2})
  5. (x=-y^{2}-2 y+3)
  6. (x=-y^{2}-4 y+5)
  7. (x=y^{2}+6 y+8)
  8. (x=y^{2}-4 y-12)
  9. (x=(y-2)^{2}+3)
  10. (x=(y-1)^{2}+4)
  11. (x=-(y-1)^{2}+2)
  12. (x=-(y-4)^{2}+3)
  13. (x=(y+2)^{2}+1)
  14. (x=(y+1)^{2}+2)
  15. (x=-(y+3)^{2}+2)
  16. (x=-(y+4)^{2}+3)
  17. (x=-3(y-2)^{2}+3)
  18. (x=-2(y-1)^{2}+2)
  19. (x=4(y+1)^{2}-4)
  20. (x=2(y+4)^{2}-2)











Exercise (PageIndex{20}) Graph Horizontal Parabolas

In the following exercises,

  1. Write the equation in standard form and
  2. Use properties of the standard form to graph the equation.
  1. (x=y^{2}+4 y-5)
  2. (x=y^{2}+2 y-3)
  3. (x=-2 y^{2}-12 y-16)
  4. (x=-3 y^{2}-6 y-5)


  1. (x=(y+2)^{2}-9)


  1. (x=-2(y+3)^{2}+2)

Exercise (PageIndex{21}) Mixed Practice

In the following exercises, match each graph to one of the following equations:

  1. (x^{2}+y^{2}=64)
  2. (x^{2}+y^{2}=49)
  3. ((x+5)^{2}+(y+2)^{2}=4)
  4. ((x-2)^{2}+(y-3)^{2}=9)
  5. (y=-x^{2}+8 x-15)
  6. (y=6 x^{2}+2 x-1)








1. a

3. b

5. d

Exercise (PageIndex{22}) Solve Applications with Parabolas

Write the equation in standard form of the parabolic arch formed in the foundation of the bridge shown. Use the lower left side of the bridge as the origin ((0, 0)).






1. (y=-frac{1}{15}(x-15)^{2}+15)

3. (y=-frac{1}{10}(x-30)^{2}+90)

Exercise (PageIndex{23}) Writing Exercises

  1. In your own words, define a parabola.
  2. Is the parabola (y=x^{2}) a function? Is the parabola (x=y^{2}) a function? Explain why or why not.
  3. Write the equation of a parabola that opens up or down in standard form and the equation of a parabola that opens left or right in standard form. Provide a sketch of the parabola for each one, label the vertex and axis of symmetry.
  4. Explain in your own words, how you can tell from its equation whether a parabola opens up, down, left or right.

1. Answers may vary

3. Answers may vary

Self Check

a. After completing the exercises, use this checklist to evaluate your mastery of the objectives of this section.

b. After reviewing this checklist, what will you do to become confident for all objectives?

22.3E: Exercises


Welcome to Baccarat Masters

Baccarat is more than just a casino game. It is an amazing “Investment vehicle in the hands of a smart investor."
E. Laurence Bake
This training is not available anywhere else in the world by any other source, at any price.


Get the facts on how the great inventor, NIKOLA TESLA, helped a modern author-researcher, solve the mysteries of Baccarat

Discover the perfect times to increase, decrease, and flat-bet your wagers

Discover why you can NOT possibly win on Bet-Selection alone

Discover the secrets the casino knows that make them billions and you can BE THE CASINO

Discover EXACTLY when to end a game a winner and WHY

Get all of this BREAKTHROUGH RESEARCH & exclusive content, all in one incredible DRAGON SLAYER training course

Get the facts and discover the KEY PRINCIPLES – methods of play, and core RISK MANAGEMENT SKILLS necessary to win consistent profits.

The Purpose Of This Course


It took a deep understanding of The Natural Laws Of Investing, and an all-new, modern way of thinking, combined with Tesla’s understanding of ENERGY to penetrate the secrets of the game. Now, you can put all of this to work for you in any casino, online or offline. It’s your time to stop losing – start winning consistently and efficiently and do so with minimal risk each step of the way.

Just imagine you knowing “exactly” when to increase, when to decrease, when to flat-bet, and when to end your play with a PROFIT – at the exact, correct time mathematically.



Can you put all of those old opinions about how to win aside for a moment and take the time to learn what really works and why it works consistently?

We believe you can or you would not be here. And that is good news for you.

Because a smart investor (Baccarat Player) does not “gamble.” He or she acts on reliable information, has the correct strategy and executes that strategy with discipline and with precision. Because that is precisely what you will be doing as a Dragon Slayer Graduate of this course. Suddenly, you will be seeing the game as a skilled, professional baccarat player.

The amateur relies on luck. The professional relies on the “facts” and on their knowledge. That means they have a good, working knowledge – a “fully understanding” of what they are doing, why they are doing it, and most importantly, exactly how to do it.

Do NOT keep following the hundreds of “opinions and theories” about the game that one finds all over the Internet. They're geared towards a mass market that’s interested in gossip and free-tips over real learning. The amateur just wants celebrity gamblers “Betting-Systems” over intelligent education. They are satisfied with opinions about how to win, instead of THE TRUE AND PROVABLE PRINCIPLES THAT GOVERN THE GAME OF BACCARAT ITSELF.

And that is not you, or you would not have read this far, looking how to improve your results.

The Sole Purpose of your Baccarat Masters Training

Is YOU, Winning – PERIOD!


While working on a new book outlining THE NATURAL LAWS OF INVESTING in the Global Financial Markets, Laurence began using the game of Baccarat as a way testing the principles contained in his new book. Little did he realize then that Baccarat would become a whole new field of research and fascination for him as a creative writer.

But it did and before long he realized that something was missing. No book on the subject, no previous studies answered the big, vitally important questions about this ancient game.

He had to know, “Where there any actual, reliable principles that could be observed “governing” the game itself.” He reasoned that “luck” had no place in the world of research and discovery. One could only depend on observable, provable FACTS if the big questions were to be answered.

And that is exactly what he did, He went to Tesla’s research and discoveries on the subject of energy, how it moved and flowed, how it was transformed and distributed through and closed system, etc.

The rest, as they say, is history. Laurence studied the necessary parts of Tesla’s work on energy, combined this with his own discoveries relating to The Natural Laws Of Investing and suddenly, BACCARAT MAGIC. Every last question that Laurence raised could finally be answered, simply and factually. What is more, each answer could be observed, proven and demonstrated.

So, let's get you started, enjoying the game and EARNING PROFITS in any Casino you want in the world.





Frequently asked questions

I am not successful as I want to be in Baccarat. Will these courses help me?

Yes, definitely. If you are losing or getting stressed in any way. The research that Laurence has done with Tesla brings Baccarat to a whole new level. These courses are designed, with the Tesla research, to change the way you think. With practice you should learn to think as an investor and not just a player. Dragon Slayer was created to help you WIN CONSISTANTLY!

When does the course start and finish?

The course starts now! It is a completely self-paced online course - you decide when you start and when you finish. The most successful students will listen to the lectures more than once and do the practices for several weeks are more.

How long do I have access to the course?

How does lifetime access sound? After enrolling, you have unlimited access to this course for as long as you like - across any and all devices you own.

How long does the training take?

The Dragon Slayer study part can be completed in just 2 to 3 hours. Then you will have some very informative practice exercises to do on a Baccarat Simulator (before you every play with real money)

Laurence advises that you come back and review the charts, graphs and listen to the lectures a second time. Sometimes you may pick up more information when you listen again after practices.

After listening to the Lectures should I do the Practices provided?

Yes, make sure that you do the practices several times. This helps in retraining your mind to think as an investor and successful player.

I am a beginner and just learning how to play. What course should I take?

We would suggest as a beginner start with the Baccarat Masters Introductory Series. Then progress to Dragon Slayer. Dragon Slayer is exceptional for intermediate to advanced players that want to WIN consistently. It will help retrain your mindset.

Will I be able to practice on the computer.

Yes, we have contracted with a company that will offer you a free simulator for your practices. You will be given a personal simulator code that will allow you a 30 day free trial once your enroll in a course.

Will I be able to ask questions?

Yes, feel free to ask any questions you have. With the Dragon Slayer Course, you will have a ONE-ON-ONE call with Laurence (or one of his most advanced students) personally to make 100% sure you got it all and you are ready to play and to WIN. Scheduling required.

Are the courses offered in other languages?

We provide google translator for the website and all text can be converted to any language you select at the top left of the page. However, all audio lectures are presently in English.

Can I also request Private One-on-One Consultations?

Yes, Laurence does do private one-on-one consultations. Scheduling is limited and prices vary. Just email us at [email protected] and we can check the availability of his consultations. Bookings are limited because he makes sure the quality of time is geared toward your success.

Do I need to sign an NDA (non-disclosure agreement) due to the copy rights?

Due to the content of discoveries and research of E. Laurence Bake, all courses and content is copyrighted. The NDA is in your "Terms of Service" and every client or student entering the course or consultations will be required to approve before access. All research and courses are the copyright of Baccarat Masters and E. Laurence Bake. Copyrights are enforced worldwide.

22.3E: Exercises

Are You Doing The 'Wrong' Exercises That Age Your Body Faster?

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Soft Dollar Arrangements: SEC Issues New Interpretive Guidance

Soft dollar arrangements generally arise when an adviser receives research or brokerage products or services from a broker-dealer in exchange for placing securities transactions with that broker-dealer. In order to receive the products or services, the adviser may pay more than the lowest possible commission rate. Because the research and brokerage services are provided in exchange for client commission dollars (i.e., soft dollars), and because commissions are viewed as client assets, an adviser could be viewed as breaching its fiduciary duty to clients by using client assets for its own benefit. Section 28(e) of the Securities Exchange Act (&ldquoExchange Act&rdquo), however, provides a safe harbor for advisers that enter into soft dollar arrangements, provided certain conditions of the safe harbor are satisfied. 1

In light of developments in soft dollar arrangement practices, evolving technologies, marketplace developments and observations of the examination staff, the Securities and Exchange Commission decided to revisit and update its interpretation of Section 28(e). On July 24, 2006, the Com-mission published an interpretive release (the &ldquoRelease&rdquo) regarding the scope of the soft dollar safe harbor. The Release provides the following three-step test for analyzing whether a particular product or service falls within the safe harbor: (i) whether a particular product or service is an eligible research or brokerage service within the specific statutory limits of the safe harbor 2 , (ii) whether the product or service actually provides lawful and appropriate assistance in the performance of an adviser&rsquos investment decision making responsibilities, including the appropriate treatment of &ldquomixed-use&rdquo items, and (iii) whether the amount of client commissions paid is reasonable in light of the value of the products or services provided by the broker-dealer. The Release also discusses third-party research and the permissibility of client commission arrangements under the safe harbor. The guidance was effective on July 24, 2006, although advisers may continue to rely on the Commission&rsquos prior interpretation of Section 28(e) until January 24, 2007.

I. The Three-Step Test
A. Determining the Eligibility of Research and Brokerage Services Under Section 28(E)

An adviser must initially determine whether a product or service falls within the specific statutory limits of Section 28(e)(3). In other words, an adviser must determine whether the product or service is eligible &ldquoresearch services&rdquo under Section 28(e)(3)(A) or (B) or eligible &ldquobrokerage services&rdquo under Section 28(e)(3)(C).

B. Determining Whether a Product or Service Provides Lawful and Appropriate Assistance in Investment Decision-Making

In order for a product or service to be within the safe harbor of Section 28(e), the research service must not only be an eligible product or service as discussed above, but also must provide the adviser with lawful and appropriate assistance in making investment decisions. With brokerage services, the standard is slightly different. In order for the brokerage service to fall within the safe harbor, it must not only be an eligible product or service, but it must provide the adviser with lawful and appropriate assistance in carrying out its responsibilities.

This second factor focuses on how the adviser uses the eligible product or service. For example, although a product or service may qualify as eligible because it reflects an expression of reasoning or knowledge regarding a subject matter included in Section 28(e)(3)(B) (e.g., account performance analysis), if the product or service is used for marketing purposes, the use of soft dollars to pay for the product or service is outside of the safe harbor. This is because the product or service is not providing lawful and appropriate assistance to the adviser in performing his investment decision making responsibilities.

C. Determining Reasonableness in Light of the Value of the Products and Services Provided

Advisers availing themselves of the safe harbor of Section 28(e) are required to make a good faith determination that the commissions paid are reasonable in relation to the value of the brokerage and research services received, either in terms of the particular transaction or the adviser&rsquos overall responsibilities for discretionary accounts. The Release provides that the burden of proof in demonstrating compliance with this requirement rests with the adviser.,/p>

The Release offers the following examples:

  • An adviser who obtains an eligible product, such as market data, to camouflage the payment of higher commissions to broker-dealers for ineligible services, such as shelf space or client referrals, could not make a good faith determination that the commission rate was reasonable in relation to the value of the Section 28(e) eligible products because the commission would incorporate a payment to the broker-dealer for the non-Section 28(e) eligible services.
  • If research products or services that are eligible under Section 28(e)(3) have been simply copied, repackaged, or aggregated, the adviser must make a good faith determination that any additional commissions paid in respect of such copying, repackaging, or aggregation services are reasonable.
  • Where a broker-dealer also offers its research for an unbundled price, that price should inform the money manager as to its market value and help the manager make its good faith determination.

Generally, an adviser satisfies Section 28(e) if it can demon-strate that the research or brokerage service obtained with client commission dollars (i.e. soft dollars) is eligible under the language of the statute, the research or brokerage service are used by the adviser in performing investment decision-making responsibilities for accounts over which the adviser exercises investment discretion, and, in good faith, the adviser believes that the amount of commissions paid is reasonable in relation to the value of the research or brokerage product or service received, either in terms of the particular transaction or the adviser&rsquos overall responsi-bilities for discretionary accounts. Different advisers can and will make different determinations regarding the same product or service depending on how the product or service is used and how its value is determined.

II. Third Party Research

The Release also addressed the issue of research produced and provided by a party other then the broker-dealer effecting the transactions, although paid for by such broker-dealer (i.e., third-party research). Because third party research arrangements can benefit advised accounts by providing advisers with the ability to choose from a broad array of independent research products and services, the Commission believes that the safe harbor under Section 28(e) encompasses third-party research and proprietary research (i.e., research produced and provided by the broker-dealer effecting the transaction) on equal terms.

III. Client Commission Arrangements
A. Determining Whether a Broker-Dealer is &ldquoEffecting&rdquo a Trade

In order for an adviser to use the safe harbor, a broker-dealer that is &ldquoeffecting&rdquo the transaction must perform at least one of four minimum functions and take steps to see that the other functions have been reasonably allocated to one or another of the broker-dealers in the arrangement in a manner that is fully consistent with their obligations under Commission and SRO rules. 6 The four functions are:

  • Taking financial responsibility for all customer trades until the clearing broker-dealer has received payment (or securities)
  • Making and/or maintaining records relating to customer trades required by Commission and SRO rules
  • Monitoring and responding to customer comments concerning the trading process
  • Generally monitoring trades and settlements

The Release stresses that one of the broker-dealers to the soft dollar arrangement must be aware of and monitor daily trading activity of customers even where the adviser sends orders directly to (and only to) the clearing broker.

B. Determining Whether Research Services are &ldquoProvided by&rdquo a Broker-Dealer

Section 28(e) requires that the broker-dealer receiving commissions for effecting transactions must &ldquoprovide&rdquo the brokerage or research services. The Commission has inter-preted this to permit advisers to use client commissions to pay for third party research in certain situations. The Release reiterates the Commission&rsquos view that a broker-dealer &ldquoprovides&rdquo research if it (i) prepares the research or (2) is financially obligated to pay for the research. The Release expands the Commission&rsquos traditional interpretation, however, by stating that the safe harbor also is available for advisers in situations where broker-dealers use an adviser&rsquos soft dollar credits to pay for eligible research and brokerage for which such broker-dealer is not directly obligated to pay if such broker-dealer pays the research preparer directly and takes steps to assure itself that the client commissions that the adviser directs it to use to pay for such services are used only for eligible brokerage and research. The Commission believes that the following attributes will help determine whether the &ldquoprovided by&rdquo element of Section 28(e) has been satisfied:

  • The broker dealer pays the research preparer directly
  • The broker-dealer reviews the description of the services to be paid for with soft dollars under the safe harbor for &ldquored flags&rdquo that indicate that the services are not within Section 28(e) and agrees with the adviser to use soft dollars to pay for only those items that reasonably fall within the safe harbor
  • The broker-dealer develops and maintains procedures so that research payments are documented and paid for promptly

Section 28(e) is available where the research is &ldquoprovided&rdquo by the broker-dealer that receives commissions for &ldquoeffecting&rdquo the adviser&rsquos trades. Industry participants recommended that the Commissum interpret Section 28(e) to allow advisers maximum flexibility to seek best execution and, separately, obtain good research, by permitting a broker to be responsible for execution and another party to be responsible for providing eligible research. The Commission agreed that such separation of functions is beneficial to advisers&rsquo clients. Accordingly, the Commission modified its interpretation of &ldquoprovided by&rdquo and &ldquoeffecting&rdquo under Section 28(e) as follows:

IV. Documentation Obligations

In the Commission&rsquos view, the prudent way for an adviser to meet its burden of showing eligibility for the safe harbor is to document fully its soft dollar arrangements. This means that an adviser should maintain records:

  • Detailing its determination that a product or service is &ldquoeligible research&rdquo or &ldquoeligible brokerage&rdquo
  • Documenting determinations related to mixed-use allocations
  • Documenting its determination that commissions are reasonable in relation to the value of the products and services received
  • Demonstrating that the broker dealer providing third party research meets the &ldquoeffecting&rdquo and &ldquoprovided by&rdquo standards in the Release
V. Conclusion

An adviser is within the safe harbor of Section 28(e) if it can demonstrate, in good faith, that the product or service that it obtains with soft dollars (i) is eligible under the language of the statute, (ii) is used by the adviser in perform-ing investment decision-making responsibilities for accounts over which the adviser exercises investment discretion, and (iii) the amount of commissions paid is reasonable in relation to the value of the research or brokerage product or service received, either in terms of the particular transaction or the adviser&rsquos overall responsibilities for discretionary accounts. Different advisers can and will make different determinations regarding the same product or service depending on how the product or service is used and how its value is determined. The lists of eligible and ineligible products and services in the Release are provided only for illustration purposes. Other products and services may be eligible if they satisfy the requirements of the three-step test.

About Thompson Hine

Established in 1911, Thompson Hine today is among the largest business law firms in the United States. For the last several years, the firm has been named as one of the Best Corporate Law Firms in America (in an annual survey of corporate directors conducted by Corporate Board Member magazine). With approximately 400 lawyers, Thompson Hine serves some of the premier businesses in the world.

    Section 28(e) is referred to as a &ldquosafe harbor&rdquo because it generally provides that an adviser will not have breached its fiduciary duties under state or federal law solely because the adviser paid a brokerage commission to a broker-dealer for effecting securities transactions in excess of the amount another broker-dealer would have charged, if the adviser determines in good faith that the amount of the commissions paid is reasonable in relation to the value of the brokerage and research services provided by such broker-dealer. The safe harbor is available only on agency transactions and certain riskless principal transactions. Advisers may not use client commission dollars to obtain brokerage and research services under the safe harbor in connection with non-agency fixed income trades, principal trades (except for certain riskless principal trades), or instruments traded net of explicit commissions. As a safe harbor, Section 28(e) cannot be violated. Rather, activities outside of the safe harbor do not receive the protections of Section 28(e). Conduct not protected by the safe harbor may constitute a breach of fiduciary duty, as well as a violation of the federal securities laws, but does not constitute a per se violation. The term &ldquobrokerage and research services&rdquo is defined in Section 28(e)(3),which states that, a person provides brokerage and research services insofar as he:
    1. furnishes advise, either directly or through publications or writings, as to the value of securities, the advisability of investing in, purchasing, or selling securities, and the availability of securities or purchasers or sellers of securities,/li>
    2. furnishes analysis and reports concerning issuers, industries, securities, economic factors and trends, portfolio strategy, and the performance of accounts or
    3. effects securities transactions and performs functions incidental thereto (such as clearance, settlement, and custody) or required in connection therewith by rules of the Commission or a self-regulatory organization of which such person is a member or person associated with a member or in which such person is a participant.

    This advisory may be reproduced, in whole or in part, with the prior permission of Thompson Hine LLP and acknowledgement of its source and copyright. This publication is intended to inform clients about legal matters of current interest. It is not intended as legal advice. Readers should not act upon the information contained in it without professional counsel. This document may be considered attorney advertising in some jurisdictions. Some of the design images and photographs in this document may be of actors depicting fictional scenes.

    3. Builds Muscle

    Muscles are attractive and healthy.

    Do you know what helps build them?

    While our lower body muscles receive most of the benefits of cycling, our core and arms benefit as well.

    My legs have benefitted so much from cycling. Not only are they toned, having a more muscular lower body helps me feel more secure during riding.

    The more we cycle, the more comfortable and more fun it gets.

    Your glutes, also known as your butt, get a significant workout during cycling. Your glute muscles work hard with your hips to rotate your thighs during riding.

    Section 83(B) Election Should Be Effective for FICA Taxation of Restricted Shares

    In anticipation of the 2013 tax rate increase, many taxpayers who received restricted shares in 2012 made Section 83(b) elections to lock in the pre-change lower tax rates. A question revisited was whether the Section 83(b) election is effective for FICA taxes. This question is important with respect to limiting the potential tax in the situation where the share value increases, but is further complicated by the issue of whether (1) the employee is subject to the 2012 1.45 percent Medicare tax or the post-2012 2.35 percent Medicare tax and (2) the new 3.8 percent Medicare tax on unearned investment income could also apply so as to duplicate the tax paid.

    Before reading further, taxpayers should rest assured that the IRS has informally acknowledged that the Section 83(b) election is equally effective for FICA tax purposes.

    The reason for the possible different result for federal income tax and FICA purposes is that the statutory taxation date differs in each case. For Section 83 purposes, the property is subject to income taxes when included in income and a Section 83(b) election treats the benefit as included in income. In contrast, the FICA tax liability applies to the wages paid and the regulations treat wages as paid when actually or constructively paid and when there is no substantial limitation or restriction. There is no provision that the Section 83(b) election is effective for FICA purposes.

    A 1979 General Counsel Memorandum (GCM 38069) stated that the IRS was reviewing whether a Section 83(b) election should be effective for FICA tax purposes. In that GCM, the shares were held in trust without a risk of forfeiture. Nonetheless, the IRS suspended the issuance of a proposed revenue ruling that would have treated the shares held in trust as subject to FICA taxation. The GCM focused on the fact that the shares had not been actually or constructively received, and would not have been for five years. (See also: Rev. Rul. 79-305 GCM 37947 (1979).) The following is from GCM 38069:

    The Legislation and Regulations Division (L&R) is currently considering whether the regulations should be amended to provide that "wages" are paid for employment tax purposes even though not actually or constructively received if the employee elects to include such amount in gross income pursuant to an election under Section 83(b). In O.M. 18925, ***, I-572-76 (March 13, 1978), the Interpretative Division requested that L&R undertake this study and recommended that it consider modifying the income tax withholding provisions to provide that for purposes of income tax withholding, "wages" will be considered paid at the time of a Section 83(b) election. The Interpretative Division recommended consideration of this modification because the legislative purpose behind income tax withholding would not be satisfied if withholding of income tax on "wages" occurred in a year subsequent to the year such "wages" were included in the employee's gross income. O.M. 18925 did not, however, suggest that the regulations be amended to include a special provision governing the payment of "wages" in the case of a Section 83(b) election for FICA and FUTA purposes because Section 83 is an income tax provision, and neither its statutory language nor its legislative history contain any indication of an intent to modify the provisions of FICA and FUTA. In a memorandum attached to O.M. 18925, the Director, Individual Tax Division, Office of the Assistant Commissioner (Technical), agreed to suspend publication of the proposed revenue ruling underlying O.M. 18925 pending L&R's consideration of that issue, but requested that the regulations be amended to provide that "wages" are paid for FICA and FUTA purposes as well as income tax withholding at the time of a Section 83(b) election.

    More recent publications have also pointed to the different taxation dates for Section 83 and FICA purposes. A March 14, 2003 LMSB Field Directive states the following:

    While I.R.C. Sec. 83 and the Regulations thereunder generally point to exercise date as the trigger for inclusion of income from exercise of nonqualified stock options, the FICA and income tax withholding provisions do not impose a withholding obligation on the employer until wages are actually or constructively paid.

    In the context of income tax withholding, the IRS has been more lenient and acknowledges that the income tax withholding rules should be more in line with the income recognition rules. (See: Rev. Rul. 2007-48, 2007-2 C.B. 129.) However, even as recently as 2007, the following statement was made in Rev. Rul. 2007-48:

    FICA and FUTA. When an employer contributes to a nonexempt employees' trust on behalf of a highly compensated employee, the FICA and FUTA taxation of such contributions depends on whether the employee's interest in the contribution is vested at the time of contribution. If the contribution is vested at the time of contribution, then the amount of the contribution is subject to FICA and FUTA taxes at the time of contribution. The employer is liable for the payment of FICA and FUTA taxes on such amounts. If the contribution is not vested at the time of contribution, then the amount of the contribution and the earnings thereon are subject to FICA and FUTA taxation at the time of vesting. With respect to contributions and earnings thereon that become vested after the date of contribution, the nonexempt employees' trust is considered the employer under § 3401(d)(1) with respect to such amounts as they become vested.

    This issue also surfaced last year at conferences. As reported in Corporate Executive (September-October 2012 issue), this issue was raised at the National Association of Stock Plan Professionals Annual Conference in October and commented on by Stephen Tackney (Deputy Division Counsel/Deputy Associate Chief Counsel (Tax Exempt and Government Entities Division), Office of Chief Counsel &ndash IRS), who acknowledged that most companies treat a Section 83(b) election as effective for both income and FICA taxes and the IRS is not challenging this position. A follow-up phone call made during December with the IRS group responsible for FICA taxes provided the same response.

    If the Section 83(b) election is not effective for FICA taxes, an illustration easily highlights the costly effect that could result. Assume that 1000 shares with an aggregate value of $5,000 are issued in 2012 subject to a substantial risk of forfeiture. The employee makes a timely Section 83(b) election to include the $5,000 in income in 2012. Also assume that the aggregate value of the shares increases to $20,000 by 2015, when the risk of forfeiture lapses. On the day immediately after the risk of forfeiture lapses, the employee sells the shares for cash.

    If the Section 83(b) election is not taken into account for FICA tax purposes, the employee is subject to the 2.35 percent Medicare tax on the $20,000 share value when the risk of forfeiture expires and is also subject to the new 3.8 percent Medicare tax on unearned income on the $15,000 in share appreciation value when the shares are sold. The latter result from the fact that the new 3.8 percent tax is based on the amount included in gross income applying the tax basis of the shares for income tax purposes.

    The true result (and the one followed by everyone) is that the 1.45 percent Medicare tax applies in 2012 on the $5,000 and the new expanded 3.8 percent Medicare tax on unearned income applies to the $15,000 in gain from the 2015 stock sale. The current 20 percent capital gain rate would also apply to the taxable appreciation on the stock sale.


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    If ICE is at your workplace:

    Do NOT consent.

    State that you do not consent to a search. ICE can enter areas open to the general public (dining area, parking lot, waiting room) of a business without permission. But that does not give ICE the authority to detain, question, or arrest anyone.

    Ask if they have a warrant.

    If agents don't have a warrant, calmly ask them to leave. Advise workers that they have the right to remain silent and do not have to answer questions, but do not direct anyone not to answer questions.

    If ICE has a SEARCH warrant signed by a judge:

    Make sure the warrant has the correct address for your workplace. Review the warrant to see what areas and items ICE is authorized to search. ICE is not authorized to search areas or inspect items that are not described in the warrant.

    Stay calm.

    Do not run, ICE can use that as a reason to arrest you. Do not encourage anyone to escape or hide.

    Know the law.

    Under California law, employers cannot turn over employee records or voluntarily allow immigration agents to enter non-public areas of the workplace without a judicial warrant.

    Ask to see identification.

    Write down the name, contact information, and badge number of officers or agents. If the agent refuses to provide documentation, you should note that as well. Document any violence or abuse. Document the details of the search, and persons or property taken. Call the rapid response hotline in your area.

    Federal COPS Grants Funding School Police Officers, 1995 - 2016

    Click on the map below to see the details for each grant location.

    Our report dispels mythology that has kept school police in place. Advocates for school policing, such as the National Association of School Resource Officers, describe the role of school police as that of disciplinarian, mentor, and teacher. “Bullies in Blue” argues that those roles should not be the role of police officers who have neither the training nor direct mandate to act as mental health specialists or trauma counselors. Trained professionals and educators whose responsibility is foremost to the students and the school should fill these roles.

    The white paper identifies the significant risks to students’ rights when police are placed in schools. Law enforcement officers in schools often become involved in noncriminal matters, jeopardizing students’ rights to be free of unwarranted “search and seizure” in violation of the Fourth Amendment. Young people’s privacy rights are further undermined when police in schools surveil students, access student education records, and share this information with outside law enforcement.

    School referrals to law enforcement and arrests also disparately affect students of color and students with disabilities. School policing must be assessed for its contributions to these disparate contacts with the justice system and for infringement of students’ rights to be free from discrimination on the basis of race and disability.

    “The often toxic relationship between law enforcement and communities of color frequently begins in the schools,” said Dennis Parker, director of the ACLU’s Racial Justice Program. “The atmosphere of fear and mistrust experienced by many people of color on the streets as a result of abusive and unwarranted stops and arrests has even greater consequences when it occurs in schools, which are supposed to be safe spaces conducive to learning, not places to prepare young people for a place in the criminal justice system and correctional institutions.”

    The fact is the use of police in schools oftentimes results in physical harm to children. “Bullies in Blue” reviews incidents where children have been body slammed, tased, pepper sprayed, choked, and placed in handcuffs. In one incident, a four-year-old was shackled in his pre-kindergarten class for throwing a temper tantrum. In another, a 16-year-old boy was arrested and struck 18 times with a metal nightstick — half of which occurred after the student had already fallen to the ground in pain.

    New data from the New York Civil Liberties Union demonstrates that students are handcuffed regularly for incidents considered noncriminal even by school standards. Police are using handcuffs to “de-escalate” mental health crises or to interview students who have not done anything criminally wrong.

    “As with other aspects of the school to prison pipeline, students of color are far more likely to be subjected to use of force and handcuffing,” said NYCLU Advocacy Director Johanna Miller. “In incidents involving Black or Latino students, police used handcuffs 34 percent of the time versus 26 percent of the time for white students.” When children have been injured — a wrist broken, a jaw broken — law enforcement has been quick to justify their actions as legitimate, blaming students for the need to exercise force and even lying to hide their actions.

    Hey all, I'm in my first month of 531 (4 day split) and so far, so good. I have a good understanding of working through the main lifts, but have a few questions on the assistance portion. I read the 531 book and I know that there is a lot of flexibility in the program, which is great, but I want to make sure that I'm efficient in my routine.

    1. How do you determine the amount of weight to start with for assistance exercises in the first week of a cycle?
    2. Do you switch up the assistance exercises when you start a new cycle?
    3. What do you use for Rep/Set ranges?

    All comments and feedback appreciated, thank you!

    Leg Press 4 sets / 8 reps
    Hamstring Curl 4 sets / 10 reps

    Chin-ups 50 total reps
    DB Row 3 sets / 8 reps

    Back Extensions 4 sets / 15 reps
    Farmers Walk 4 sets of walking the perimeter of gym

    Dips 50 total reps
    TRX Rows 4 sets / 10 reps

    I just started 5/3/1 as well. Here is how I organized my workouts:

    Squat (5/3/1)
    Front Squat (5x10)
    Calf Raise (5x10)
    Hanging Leg Raise (5x15)

    Bench (5/3/1)
    Skull crushers (5x10)
    Pull ups (5x10)
    Ab Wheel Rollout (5x15)

    Deadlift (5/3/1)
    Pendlay Row (5x10)
    Barbell curls (5x10)
    Kneeling Cable Crunch (5x15)

    Overhead Press (5/3/1)
    Dips (5x10)
    Lateral Raises (5x10)
    Russian Twist (5x15)

    For the assistance exercises, I just picked a weight that was hard to finish but not fail at (12RM weight for 10 reps). I'm planning to increase the weight of these each week as possible, but not on any real schedule. What's important is that my 5/3/1 lifts keep on progressing.

    Here is the deal. Progressions with assistance exercises doesnt matter. Pick a weight you can move decently for a few sets and you'll see results.

    An all out bench rep or squat rep PR for example, could wipe you out and your performance on triceps pushdown or what not is reduced.

    Doesnt mean you are making major progress.

    The beauty of 5/3/1 is that it gets lifters to foucs on major stuff and not minor stuff.

    Registered User Join Date: Apr 2015 Location: Brandon, Florida, United States Age: 33 Posts: 1,436 Rep Power: 7685

    The answers to questions 1 and 3 are related. In the book, Wendler suggests using 5 sets of 10 reps for assistance exercises. 5x10 is low intensity. This means that the weight at which you can complete 5 sets of 10 reps is not a high percentage of your 1RM. He does this on purpose. The assistance exercises are there for assistance most of your energy should be spent on the main lifts.

    Ideally, for 5 sets of 10 reps, the last set should be the most difficult, with the last few reps of that set being very difficult and close to failure. It will take some experimentation to find out what weight is appropriate for each exercise. When in doubt, start light. When the fifth set of 10 reps becomes fairly easy, then you can increase the weight. Don't worry too much about increasing the weight on the assistance exercises. The purpose of the program is to increase your 1RM on the main lifts.

    You can switch up assistance exercises if you want to, but you don't have to. If the main lifts are progressing as they should, then there is no need to change anything.

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