Birthday Present Newsroom Press

Piggy’s Birthday Present Newsroom home | view cart | top 10 sites | faqs | about us | contact us an engaging language arts and early math program about product standards & skills newsroom request information ordering information printable order form Piggy’s Birthday Present Newsroom Press Release Reviews Piggy’s Birthday Present Santa Cruz, CA — Learning in Motion is pleased to announce the release of another learning environment featuring the well-loved Piggy! Piggy’s Birthday Present is a CD-ROM for early learners that builds English language arts and mathematics skills. Like Piggy in Numberland before it, this program gives teachers only one problem—how to get their kids off the computer! Piggy’s Birthday Present uses the popular “dot-to-dot” activity to provide fun and learning. With each dot-to-dot picture they complete, children are engaging in a sequence of progressively more advanced activities in language and number sense. The program is based on research into early language and mathematics learning, and the more than 2,000 questions originate from time-tested curricula. Piggy’s Birthday Present offers five murals in both mathematics and language arts. Students complete the murals, picture by picture, by answering questions at three different skill levels: kindergarten, first, and second grade. Whether in math or language arts, children alternate between content work and art work, and their learning potential increases via this “distributed practice.” After successfully completing the activity, students select from an array of paints, using the palette to color and customize their murals. Distributed practice, an important principle in educational psychology, is a perfect match for the dot-to-dot format, providing a systematic pattern of learning and playing, learning and playing. Murals for Language Arts and Mathematics In Piggy’s Birthday Present the research is solid, the activities classroom-tested, and the “kid-factor” high. Motivation and reward are keen in Piggy’s Birthday Present —students can print their pictures, search for hidden treasures, and receive special certificates. Sophisticated graphics and animation with whimsical characters and magical scenes all add to the fun. Also, Piggy’s Birthday Present is incredibly easy to play—there are no directions to read and Piggy’s friends Bee, Panda, and Baby Kangaroo are always nearby to help. Mathematics and language arts activities provide a sequenced progression of concepts and skills. English language arts emphasizes sight recognition, phonics (sounds), and morphology (word structure). Mathematics activities stress four areas: numeral recognition, counting, numerical relationships, and arithmetic. Each mural is supported by exercises at the three difficulty levels; students (or teachers) simply select the appropriate level. In addition, the numbers in the math dot-to-dots can be heard in several languages—Spanish, French, Chinese (Mandarin), Italian, Japanese, and Indonesian! Every mural contains several pictures focusing on a particular skill set. The Skills Summary feature gives teachers the content description for each mural at the easy, medium, or hard level. Students can work individually or in groups, and student work is always saved and recorded in the Skills Summary after every session. Piggy’s Birthday Present was developed by ThoughtMakers, a core team of cognitive psychologists, software engineers, graphic artists, and musicians. The program was produced, tested, and modified as part of a research and development effort headed by Dr. J. Arthur Woodward and Ms. Jill Gilkerson, Department of Psychology, UCLA. The school version of Piggy’s Birthday Present is shipped on two CD-ROMs with a Teacher’s Guide. The Teacher’s Guide offers classroom supports such as complementary activity suggestions. Piggy’s Birthday Present is priced at $39. Additional CD-ROMS are available for $15. Learning in Motion offers a free 30-day preview of Piggy’s Birthday Present to US and Canadian educational institutions. Contact Customer Service at (800) 560-5670. Piggy’s Birthday Present was designed by ThoughtMakers and published by Learning in Motion, Inc. Reviews This program definitely attracts a crowd of children when it is on, and the attention span for the program was unusually high compared to many programs on the market. Kids were highly motivated to complete the murals and build up their stash of treasures. Overall: Highly Recommended —Online review for The Review Corner ( http://www.reviewcorner.com ) ...There’s a lot of excellent early math and reading practice to be found in these simple puzzles, and the program has the important features of good graphics, a responsive design and an engaging theme in an easy-to-use format. —Ann Orr for Children’s Software Revue ( http://www.childrenssoftware.com ) This new program, the second in a series, breaks new ground in connect-the-dot puzzles. How? By putting hundreds of easy puzzles at a child’s fingertips and a fun surprise at the end. ...Incremental success keeps preschoolers glued to their seats. —October 1999 review for Scholastic Early Childhood Today ( http://www.scholastic.com ) The program provides colorful settings and graphics that are age-appropriate. Audio prompts for directions and navigation are user-friendly for young children. Piggy’s Birthday Present could be used in a computer center in kindergarten or first grade for either individual or group practice in language arts or math. Teachers in grade two may find it useful as a remediation tool, and ESL students would benefit from the activities as well. —A September 1999 review by the EvaluTech project of the Southern Regional Education Board ( http://www.evalutech.sreb.org ) 2004 Learning in Motion, Inc.

Gifts for Women Merchant

Gifts for Women - Find the tested safest Gifts for Women web-stores here. Tested Safest Gifts for Women Stores - Gifts for Women Merchant Options Tested Safest Gifts for Women Websites Home : Hot Topics : Gifts for Women Total Body Wellness Products for Healthier Living! Know Before You Go! about the testing Give the Gift of Health to the one you love! We offer quality products with personalized service for all your health and nutrition needs. TBW Gift Certificates are now available. Uncompromising Quality, Friendly and Knowledgeable Staff, and a 100% Money Back Guarantee! more.. Learn more about this company. Bodies By Design Professional Treatments at Home Know Before You Go! about the testing Professional treatments for spa or at-home use, guaranteed to work. Stretch mark cream, microdermabrasion kit, ionic hair dryer, manicure set, cellulite treatment cream, spider vein cream, seaweed soap, sunless tanning lotion, wrinkle patch and more. Read real customer testimonials. Free shipping offer. more.. Learn more about this company. Katlyns Korner Gifts Gifts & Gift Ideas Know Before You Go! about the testing Now Delivering Lasting Memories. A truly unique gift store where youll find unique gifts, exquisite handcrafted candles & soaps, fine art, collectibles, home dcor, gift baskets, wedding gifts, bath & beauty, novelty, imported gifts, and more. We have a large selection of gifts for all occasions. more.. Learn more about this company. Israel-Diamonds.com Diamonds, Gemstones & Jewelry Know Before You Go! about the testing Diamonds, gemstones and jewelry, with precious and semi precious stones, available from Israel-diamonds.com. Select from a wide variety of diamonds, emeralds, sapphires, rubies and other jewelry at low prices. Browse our special offers and buy jewelry at great prices today. more.. Learn more about this company. Luxe Vivant Mind & Body Tools Know Before You Go! about the testing Luxe Vivant offers unique and innovative products for mind & body. Discover luxury bath & body products, unique gifts, biofeedback & mind machines, DVDs, CDs, MP3 downloads and books for yoga, meditation, athletic & mental development, sleep, fitness, romance, weight loss, hypnosis and more. more.. Learn more about this company. Moosejaw Outdoor Equipment and Clothing Know Before You Go! about the testing Moosejaw offers amazing deals on the finest outdoor equipment and apparel from The North Face, Arcteryx, Patagonia, Marmot, Mountain Hardwear, Moosejaw and much more. Love the madness. Moosejaw. more.. Learn more about this company. Enhanced Ideas Gifts galore & more. Know Before You Go! about the testing We've made online shopping easy. Find everything from collectibles, figurines, blown glass, novelty items, fine jewelry, decorative candles, fountains, home decor, garden decor and much, much more. Including realistic, heritage, americana, mythical, magical and spiritual decor. more.. Learn more about this company. The Watch Prince Watch Bands and Accessories Know Before You Go! about the testing The Watch Prince offers quality watch accessories, including watch winders, watch boxes, and watch bands. Our specialty is difficult-to-find leather watch band sizes. Our customers appreciate same-day shipping, 30-day returns, and toll-free customer service. more.. Learn more about this company. Free-CDSoftware.com Free CD Software Know Before You Go! about the testing Enjoy over 125 name brand software titles free. Choose from a great selection of games, education, lifestyle, cooking, home remodeling, and much more all by publishers that you trust. more.. Learn more about this company. Pro-Med Products, Inc. Physical Therapy Rehabilitation Equipment Know Before You Go! about the testing Pro-Med Products: Buy direct and save on physical therapy products and rehabilitation equipment. We carry an extensive range of rehabilitation equipment, modalities, physical therapy supplies, assitive devices, traction products, massage, tilt and treatment tables. more.. Learn more about this company. 1 - 10 of 56 List Your Website Hot Topics As Seen on TV Auctions Boating Equipment Discount Cigarettes Feng Shui Gifts for Men Gifts for Women Party Supplies Patriotic Gifts Superstores Wedding Favors Categories Art Beauty Business Cars Clothing Computers and Web Education Electronics Entertainment Finance Flowers Food and Kitchen Gifts Health and Wellness Hobbies Holidays Home and Family Hot Topics Jewelry Lawn and Garden Pets Saving Money Self Help Special Events Sports Toys and Games Travel Vision Home Page - Corporate Info - Contact Info. - List Your Website © 2004 Safe Shopping Network. All rights reserved. Privacy Statement - Terms of Use/Disclosure

Gift Ideas Beginners Pick

Magic Tricks online from MagicTricks.co.uk New Arrivals Special Offers Downloads Exclusive Items Own Brand Gift Ideas Beginners Pick A Trick Mentalism Street Magic Pub Tricks Magic on TV Cards Money Ring & Key Sponge Magic Rope/Silk Magic General Magic Accessories DVDs Videos Books Jay Sankey - NEW Eddie Gibson Why Shop Here? Shipping Rates About Us Suggestion Box Requests Gift Vouchers Affiliate Program Free Mind Reader Our Other Sites Gift Ideas Magic makes the ideal present. See below for our selection of magic-related gifts Featured Products in this section MagicTricks.co.uk Card Magic Set - Our own brand magic set which has details on 225 easy to perform card tricks. The set contains:- A regular deck of playing cards with special one way back design. A "Universal" deck which contains many trick cards that can be used to amaze and amuse. 2 booklets with explanations of 125 tricks that can be performed with a regular deck, and a further 101 with a Universal Deck. Add to basket 4.99 Average Customer Review: MagicTricks.co.uk Pub Tricks & Bar Bets DVD - Top 5 Item! This DVD is packed with tricks and stunts specifically designed to amaze, confuse and entertain in bars and pubs. The DVD has been created for all abilities and the tricks graded allowing you to move from simple but incredible effects that you can do straight away, through to amazing illusions that you will master with a little practise. The DVD contains 20 incredible tricks to do at the pub using props that you will find in any bar or restaurant. Tricks Include: Coins across: A simple but amazing trick where coins jump one by one from one of your hands to the other with no gimmicks or complex set up. Spirit Writing: The name of a card chosen from a pack is written on a piece of paper, the paper is burnt in the ash tray and when the ash is rubbed on your arm the name of the chosen card appears written in the ash. Making Money: Borrow a 10 fold it into a tube and out drops a 2 coin Coin through table: An empty match box is placed on the table, you borrow a coin and tap it under the table then with a bang the coin appears to have penetrated the table and is now in the matchbox. The DVD also contains 20 bar-bets. These cons and scams are designed to be fun and give the chance to win a tenner or a pint. Can you get an ice cube from a drink without touching it? Can you get a 10 from under a bottle without touching the bottle? Can you make someones hands stick to the bar? Add to basket 19.99 Average Customer Review: Wizard School - Andrew Mayne video - Save over 12 on regular retail price! Be a real life wizard! Levitate objects, perform incredible feats and learn how to float on a broom! At Wizard School, master magician Andrew Mayne will teach you sixteen different acts of wizardry. If you think it would be fun to make your friends think there's a goblin in the room, to twist your hands in an impossible way or levitate yourself, then Wizard School is for you! Aspiring wizards both young and old are welcome to attend. Add to basket 4.99 Average Customer Review: "Everybody's Magic" book - A unique publication with all proceeds going to charity - this book is a must-have for anyone interested in magic! Everybody's Magic is a collection of easy to perform magic tricks from some of the best-known magicians in the UK. Containing over 60 magic tricks and stunts that can be performed with everyday objects, you'll be learning amazing magic in no time at all! A truly unique collaboration from the magic community, featuring some of the most famous magicians of recent times such including: Dominic Wood Paul Zenon Wayne Dobson Geoffrey Durham Jez Rose Paul Daniels Marc Paul Marvin Berglas Guy Hollingworth ... And many, many more. Within this book you can learn the tricks that started them on the road to becoming professionals, and find out more about the performers themselves. This book contains contributions from 30 performers, and features over 60 effects, together with many performance hints and tips. All contributions to this book have been provided free of charge and ALL of the publishers profits go directly to Rainbow Trust Children's Charity ( www.rainbowtrust.org.uk ). This is the first time so many top names in magic have contributed to a single book, which is destined to become a magic classic - Order your copy now! Add to basket 9.99 Average Customer Review: "Street Magic" by Paul Zenon - Current Bestseller! Great tricks and close-up secrets revealed "Street Magic" teaches you the secrets of the close-up, under-your-nose, in-your-face magic that you see on television. This books shows you how to perform the best tricks and illusions made popular by today's great magicians. It is jargon free and fully illustrated with specially-commissioned photographs featuring tricks with everyday objects. This book is ideal for those who want to learn great tricks as quickly and easily as possible but without skimping on all-important detail. The chapters and tricks are arranged so that the reader can confortably progress from one to the next in skill and performance level, but the standard of trick is high and there are plenty of impressive routines all the way through the book. Auto-Magic: Self-working magic tricks The Midas Touch: Stunning tricks with coins Mind Magic: A selection of routines to convince people that you can read their thoughts Top Secret Gadgets: The best tricks and gimmicks Cards Made Easy: You don't have to be nimble-fingered to perform great card magic Card Shark: Become a master card manipulator Fancy Flourishes: Embellish the tricks you've already learned Street Scams: Classic and historic street hustles Party Time: A selection of crowd-pleasers ideal for entertaining groups Paul Zenon is the UK's leading comedy magician with numerous TV credits to his name, including several Street Magic specials. For the first time, he reveals the secrets to many classic street magic effects in this brand new book. Add to basket 14.99 Average Customer Review: Complete Course in Magic by Mark Wilson - Master illusionist Mark Wilson has compiled the most comprehensive magic "teach-in" ever assembled. The secrets to more than 300 classic tricks-from sleight of hand to levitation-are carefully explained in this 503-page volume. It's all here: Card Magic, Coin Magic, Rope Magic, Mental Magic, Make-at-Home Magic, Sponge Ball Magic, Billiard Ball Magic, Cups and Balls Magic, and Magical Illusions. Add to basket 16.99 Average Customer Review: Dominic Wood SIGNED books offer - A very special offer for all Dominic Wood Fans! Dominic has very kindly offered to sign copies of his new story book, "Dom and the Magic Topper" especially for MagicTricks.co.uk customers. Order this and receive his "Party Tricks" and "Playground Pranks", together with a personally signed copy of "Dom and the Magic Topper". This is a limited-time offer and once the signed copies have been sold, they're gone! Add to basket 7.99 Hiding the Elephant by Jim Steinmeyer - How Magicians Invented the Impossible! In 1918 Harry Houdini performed a single illusion that has been hotly debated ever since: he made a live elephant disappear on stage. How did he do it? The answer lies in this dazzling tale of innovation, chicanery and keen competition that is the backstage story of the golden age of magic. Hiding the Elephant chronicles the race among history's most legendary conjurers to make things levitate and disappear. A master illusionist and captivating storyteller, Steinmeyer introduces us to the eccentric personalities behind floating ghosts, disembodied heads and vanishing ladies and takes us backstage to reveal the mechanics of their mysteries. He carries us to a time when Queen Victoria held private seances and all of England believed in magic. Add to basket 12.99 Average Customer Review: MagicTricks.co.uk "Office Magic" DVD - Top 5 Item! Ever wanted to impress your work-mates, your customers or even your boss? With 'Office Magic' you can! This DVD will teach you over 25 complete routines to perform with everday objects that can be found in your office. Some tricks are designed to be able to be performed right away, others take a little practise. Also included are 10 fantastic tricks to do with your business cards, great for breaking the ice, clinching the sale or just simply having some fun. Office Magic is a step by step guide to performing amazing magic tricks at your desk. Add to basket 19.99 Average Customer Review: MagicTricks.co.uk Ultimate Magic Set - Top 5 Item! A compilation of some of the greatest close up magic tricks ever invented. Entertain your family, friends and colleagues with easy to perform magic. Once you've amazed them, everything can be handed out for full examination - nothing will be found! Can be performed at home, at work, down the pub, or even in the street! Add to basket 49.99 Average Customer Review: "Dirty Tricks" by Paul Zenon Following on from "100 Ways to Win a Tenner" - one of the best selling products ever at MagicTricks.co.uk - Paul Zenon is back with a new book, "Dirty Tricks" Pranks, Wind-ups and practical jokes - A guide to getting your own back! REVENGE. It's a basic human instinct. It may not be admirable but it does feel great. If you're angry about something it's best to get it out of your system and, let's face it, it's hard not to get angry these days in this dog-eat-underdog world of one-upmanship, faceless corporations and automated bureaucracy. That's where revenge comes in. With the right tactic you can get your own back and make lives as frustrating as they try to make yours. Within these pages you'll find all manner of dirty tricks for any occasion: Friends as foes - How to get the better of your mates! Domestic abuse - Home is the perfect joke arena. Gross misconduct - Bodily functions! Public nuisance - Pranks as performance art Top of the crass - The finest tricks from educations establishments. Revenge is sweet - Don't let 'em grind you down! You'll find everything you need to exact merciless retribution upon anyone in the pages of this handy, illustrated book. Our Price : 9.99 MagicTricks.co.uk Card Magic Set Our own brand magic set which has details on 225 easy to perform card tricks. The set contains:- A regular deck of playing cards with special one way back design. A "Universal" deck which contains many trick cards that can be used to amaze and amuse. 2 booklets with explanations of 125 tricks that can be performed with a regular deck, and a further 101 with a Universal Deck. Our Price : 4.99 MagicTricks.co.uk Pub Tricks & Bar Bets DVD Top 5 Item! This DVD is packed with tricks and stunts specifically designed to amaze, confuse and entertain in bars and pubs. The DVD has been created for all abilities and the tricks graded allowing you to move from simple but incredible effects that you can do straight away, through to amazing illusions that you will master with a little practise. The DVD contains 20 incredible tricks to do at the pub using props that you will find in any bar or restaurant. Tricks Include: Coins across: A simple but amazing trick where coins jump one by one from one of your hands to the other with no gimmicks or complex set up. Spirit Writing: The name of a card chosen from a pack is written on a piece of paper, the paper is burnt in the ash tray and when the ash is rubbed on your arm the name of the chosen card appears written in the ash. Making Money: Borrow a 10 fold it into a tube and out drops a 2 coin Coin through table: An empty match box is placed on the table, you borrow a coin and tap it under the table then with a bang the coin appears to have penetrated the table and is now in the matchbox. The DVD also contains 20 bar-bets. These cons and scams are designed to be fun and give the chance to win a tenner or a pint. Can you get an ice cube from a drink without touching it? Can you get a 10 from under a bottle without touching the bottle? Can you make someones hands stick to the bar? Our Price : 19.99 Wizard School - Andrew Mayne video Save over 12 on regular retail price! Be a real life wizard! Levitate objects, perform incredible feats and learn how to float on a broom! At Wizard School, master magician Andrew Mayne will teach you sixteen different acts of wizardry. If you think it would be fun to make your friends think there's a goblin in the room, to twist your hands in an impossible way or levitate yourself, then Wizard School is for you! Aspiring wizards both young and old are welcome to attend. Our Price : 4.99 "Everybody's Magic" book A unique publication with all proceeds going to charity - this book is a must-have for anyone interested in magic! Everybody's Magic is a collection of easy to perform magic tricks from some of the best-known magicians in the UK. Containing over 60 magic tricks and stunts that can be performed with everyday objects, you'll be learning amazing magic in no time at all! A truly unique collaboration from the magic community, featuring some of the most famous magicians of recent times such including: Dominic Wood Paul Zenon Wayne Dobson Geoffrey Durham Jez Rose Paul Daniels Marc Paul Marvin Berglas Guy Hollingworth ... And many, many more. Within this book you can learn the tricks that started them on the road to becoming professionals, and find out more about the performers themselves. This book contains contributions from 30 performers, and features over 60 effects, together with many performance hints and tips. All contributions to this book have been provided free of charge and ALL of the publishers profits go directly to Rainbow Trust Children's Charity ( www.rainbowtrust.org.uk ). This is the first time so many top names in magic have contributed to a single book, which is destined to become a magic classic - Order your copy now! Our Price : 9.99 "Street Magic" by Paul Zenon Current Bestseller! Great tricks and close-up secrets revealed "Street Magic" teaches you the secrets of the close-up, under-your-nose, in-your-face magic that you see on television. This books shows you how to perform the best tricks and illusions made popular by today's great magicians. It is jargon free and fully illustrated with specially-commissioned photographs featuring tricks with everyday objects. This book is ideal for those who want to learn great tricks as quickly and easily as possible but without skimping on all-important detail. The chapters and tricks are arranged so that the reader can confortably progress from one to the next in skill and performance level, but the standard of trick is high and there are plenty of impressive routines all the way through the book. Auto-Magic: Self-working magic tricks The Midas Touch: Stunning tricks with coins Mind Magic: A selection of routines to convince people that you can read their thoughts Top Secret Gadgets: The best tricks and gimmicks Cards Made Easy: You don't have to be nimble-fingered to perform great card magic Card Shark: Become a master card manipulator Fancy Flourishes: Embellish the tricks you've already learned Street Scams: Classic and historic street hustles Party Time: A selection of crowd-pleasers ideal for entertaining groups Paul Zenon is the UK's leading comedy magician with numerous TV credits to his name, including several Street Magic specials. For the first time, he reveals the secrets to many classic street magic effects in this brand new book. Our Price : 14.99 Complete Course in Magic by Mark Wilson Master illusionist Mark Wilson has compiled the most comprehensive magic "teach-in" ever assembled. The secrets to more than 300 classic tricks-from sleight of hand to levitation-are carefully explained in this 503-page volume. It's all here: Card Magic, Coin Magic, Rope Magic, Mental Magic, Make-at-Home Magic, Sponge Ball Magic, Billiard Ball Magic, Cups and Balls Magic, and Magical Illusions. Our Price : 16.99 Dobson's Choice DVD - Wayne Dobson Wayne Dobson, one of the UK's most successful and well-know performers has amassed a throng of followers, many of whom have never ever seen him perform live. Well, now's your chance to see Wayne perform all of his favourites on the TV. Wayne, who suffers from MS(Multiple Sclerosis), still performs and lectures as much as he ever did. However, he has cunningly adopted many new methods to achieve the desired effects in order to suit the physical restraints this debilitating disease imposes on him. Contents: Card Illusion Bill Switch Knife Through Coat Amazing Tale Dream Rope This Is Your Knife Six Pack Water Escape PLUS Bonus Footage: Royal Variety Show Silhouettes Our Price : 17.99 Dominic Wood SIGNED books offer A very special offer for all Dominic Wood Fans! Dominic has very kindly offered to sign copies of his new story book, "Dom and the Magic Topper" especially for MagicTricks.co.uk customers. Order this and receive his "Party Tricks" and "Playground Pranks", together with a personally signed copy of "Dom and the Magic Topper". This is a limited-time offer and once the signed copies have been sold, they're gone! Our Price : 7.99 Dominic Wood's Magic Book You too can become a wizard magician, just like Dominic Wood! Discover the secrets of magic and illusion with a master magician as your guide. From disappearing coins and mind-reading feats to levitating fruit and x-ray vision, flex your magic muscles with step-by-step instructions, star tips and easy-to-follow colour photographs. With a little bit of practise and a whole lot of pizazz, you'll amaze your friends and family with a perfectly polished performance! " The tricks are easy to follow and really do work ... The perfect present for any child who likes to be the centre of attention. " - Mail on Sunday Our Price : 5.99 Dominic Wood's Spooky Magic Baffle your brother! Surprise your sister! Freak out your friends! Creepy Crawlies, monsters and ghosts - find them all in this collection of creepy conjuring. Each trick is packed with tons of photographs and star tips from master magician Dominic Wood. Amaze your friends with vanishing eyeballs, angry genies and a dead man's finger ... Plus learn how to dress up as a mummy and distract your audience for a spookily spotless spectacle! Our Price : 7.99 Hiding the Elephant by Jim Steinmeyer How Magicians Invented the Impossible! In 1918 Harry Houdini performed a single illusion that has been hotly debated ever since: he made a live elephant disappear on stage. How did he do it? The answer lies in this dazzling tale of innovation, chicanery and keen competition that is the backstage story of the golden age of magic. Hiding the Elephant chronicles the race among history's most legendary conjurers to make things levitate and disappear. A master illusionist and captivating storyteller, Steinmeyer introduces us to the eccentric personalities behind floating ghosts, disembodied heads and vanishing ladies and takes us backstage to reveal the mechanics of their mysteries. He carries us to a time when Queen Victoria held private seances and all of England believed in magic. Our Price : 12.99 MagicTricks.co.uk "Office Magic" DVD Top 5 Item! Ever wanted to impress your work-mates, your customers or even your boss? With 'Office Magic' you can! This DVD will teach you over 25 complete routines to perform with everday objects that can be found in your office. Some tricks are designed to be able to be performed right away, others take a little practise. Also included are 10 fantastic tricks to do with your business cards, great for breaking the ice, clinching the sale or just simply having some fun. Office Magic is a step by step guide to performing amazing magic tricks at your desk. Our Price : 19.99 MagicTricks.co.uk Money Magic Collection A collection of some of the finest magic tricks using money ever devised. Everything in this set is easy to master, and in no time at all you'll be performing professional magic that will baffle audiences of all ages! SAVE OVER 70 ON THE INDIVIDUAL COST OF EQUIVALENT ITEMS!! Our Price : 49.99 MagicTricks.co.uk Ultimate Magic Set Top 5 Item! A compilation of some of the greatest close up magic tricks ever invented. Entertain your family, friends and colleagues with easy to perform magic. Once you've amazed them, everything can be handed out for full examination - nothing will be found! Can be performed at home, at work, down the pub, or even in the street! Our Price : 49.99 Simply Magic - Dominic Wood Amaze your family and friends with your astonishing magic skills! Join Dominic Wood on an exciting journey into the mysterious world of magic. With a wave of a wand and a few magic words, you'll learn how to turn water into ice, or paper into money, make a pencil vanish into thin air and a wand float in a bottle. Plus there are top tips on technique, setting the stage and looking the part to make sure you put on the perfect magic show. Our Price : 5.99 Wizard School - Andrew Mayne DVD Be a real life wizard! Levitate objects, perform incredible feats and learn how to float on a broom! At Wizard School, master magician Andrew Mayne will teach you sixteen different acts of wizardry. If you think it would be fun to make your friends think there's a goblin in the room, to twist your hands in an impossible way or levitate yourself, then Wizard School is for you! Aspiring wizards both young and old are welcome to attend. Our Price : 17.99 MagicTricks.co.uk - Click here to read our Terms & Conditions 1999-2005 Fraser Simpson Associates Ltd

college gift-giving The best

The Basics -- 5 cardinal rules of college gift-giving - MSN Money MSN Home My MSN Hotmail Shopping Money People & Chat Sign In W eb Search: Money S earch MSN Money: Help Home News Banking Investing Planning Taxes My Money Portfolio Loans Insurance Planning Home Retirement Savings Insurance Family/College College Tools Scholarship Search College Search Resources Decision Centers Commentary Index More Tools Related Links Message Boards Print-friendly version Send this to a friend Save for College Go to Step by Step A R T I C L E S Understanding the true cost of college Strategies to meet your college savings goal How to set up your child's college fund Small investments that yield big education dollars 5 cardinal rules of college gift-giving The best way to save for college An investment plan tied to yourchild's age Tax-savvy ways to fund college education Advertisement The Basics 5 cardinal rules of college gift-giving There are many ways, such as gifts and trusts, to help your family financially. But you should know the rules to protect yourself and your loved ones. By Adriane G. Berg Rule No. 1: Decide if you really want to make a gift There are consequences associated with gift giving, so think about what youre trying to accomplish. Dont transfer ownership and control over money without intending to do so. Once a name is changed on a deed, bank account or security, you have relinquished ownership of that asset. Even if you have placed the assets in a joint account, a creditor, spouse or other person named in the account can seize all of the money. Be careful. If you need help in handling money use a power of attorney, don't make a gift. Dont use custodial accounts if you think you'll need the money. The most frequently used form of gifts to grandchildren is the Uniform Gifts to Minors Account, the UGMA, or the similar Uniform Transfers to Minors Account, or UTMA. Although the assets are held in custody until the child reaches adulthood, the money belongs to the child. You cant take it back and the child gets the money at ages 18 or 21, depending on the child's state of residence. Make sure the gift is complete. For example, a deed with two names "in common" sets up only a half ownership. If one person dies, the other person does not necessarily inherit the remainder. Placing a grandchild's name on a deed beside your own does not guarantee that the child inherits the house. The child gets half ownership; the rest is distributed according to the law of intestacy for that individual state. Rule No. 2: Know how to title the gift The title on a bank account, stock, bond or deed creates wide differences in legal rights. A joint account transfers funds completely. Creditors, spouses and gift recipients can get all of it. Accounts that are Payable on Death (POD), and In Trust for Accounts (Totten Trusts) are not gifts. They are revocable transfers that pass without probate upon the death of the donor. Custodial accounts, such as UGMAs and UTMAs, transfer property irrevocably and with no strings attached. The custodian manages the account, and funds can be added to it. All of these types of accounts are considered the child's when it comes to determining eligibility for college aid, except POD and Totten Trusts. A true trust sets up a legal structure that the Internal Revenue Service taxes separately from yours or the recipients income. When a person receives funds from the trust, that person then pays the taxes on those funds. Trusts offer a great deal of flexibility. You can put restrictions on gifts held in trust. For example, there can be investment limitations or you can say the funds can be used to pay only for a grandchilds college, or that the funds can only be distributed after he or she reaches a certain age or once theyre married. Rule No. 3: Understand the tax consequences of a gift A child under the age of 14 is taxed on investment gains at his or her parents' highest marginal tax bracket. The so-called "kiddie tax is imposed to discourage transfers as a way to lower your tax bill. However, children under 14 get an exemption from taxation of investment gains of up to $1,400 a year. The bottom line: If income tax savings is your goal, transfer just enough to generate no more than $1,400 in returns each year. When the child reaches the age of 14, transfer more, unless the gift disqualifies the child for college aid. The donor is taxed for gifts. Be sure you follow the rules to get a gift tax exemption: You can transfer up to $11,000 per person each year without the recipient paying a tax or even reporting it on a tax return. Married couples can transfer up to $22,000 per beneficiary gift tax-free. If college is upon you, you can give an unlimited amount of money and pay no taxes if the gift is earmarked directly for tuition or other college fees (although not room and board). You can also pay the medical expenses of a beneficiary in unlimited amounts, if payments are made directly to the medical institution. If you must pay a gift tax, file on the April 15th after the year the gift was given. Gifts over the $11,000 to $22,000 rule are subject to a gift tax based on their fair market value at the time the gift was made. The usual procedure is to file a gift tax return and use all or a portion of the lifetime $1 million exclusion that we each get for gifts and inheritance. (The exclusion bumps up to $1.5 million in 2004, $2 million in 2006 and $3.5 million in 2009. In 2010, the gift and estate tax are to be repealed. The Republican-controlled Congress may try to accelerate these changes.) Rule No. 4: Know the best strategy to maximize the gift. Will you give now or later? If college planning is the goal, you may want to start immediately. Be sure that you don't use property that qualifies under the stepped-up basis rule. Known as SUB, it allows property such as your home to be appraised at its fair market value upon your death, rather than what you paid for it 20 years ago. So, if you have some highly appreciated property and transfer it during your lifetime, your family will end up paying more in taxes. You are depriving the family of this handsome tax benefit. If you need to give money right away, liquidate non-appreciated property or get rid of your losers. Or you can keep the asset in your name and take a loan against it to make the gift. Will you give outright or in trust? The 2503 C trust, sometimes called the child's trust, allows you to hold the gift in trust until the child reaches age 21, and get the $10,000 gift tax exclusion. If the child dies before reaching that age, the money goes into his or her estate. The money cannot be used to discharge a legal obligation of the donor. College is not a legal obligation. Interestingly, if the grantor/grandparent reserves the right to get income from the trust, the IRS considers the grandparent the owner for tax purposes. In that case, the gains are taxed in their bracket. Family limited partnerships have been around since 1910, and have enjoyed a recent resurgence. If you like the idea of a trust, but want to control the money and investments yourself, consider transferring the gift to a partnership. You act as general partner and the children or grandchildren are limited partners and recipients. Their tax bracket is applied to gains, and you can distribute the funds when needed for college or other purposes. The gift is out of your estate and even better, the gift is subject to IRS gift tax discount tables. In that way, you can transfer more than $1 million free of estate and gift taxes over the next few years. Rule No. 5: Understand the family impact of your decision Although the rules of gifting are technical, the act of giving can be very emotional. Giving a gift to one family member in need may anger another family member, even if that person is financially affluent. A few devices can help smooth family tensions, or at least stave off future legal battles. The advancement clause in a will asserts that gifts given during your lifetime are an advance against a future inheritance. This allows you to give, or advance money to one relative today, and have your executor "even out the score," after you are gone. For example, if you give Grandson John $10,000 for tuition and give Granddaughter Sally nothing, you can still leave the two of them a total of $50,000 in your will. But since John already received $10,000, he gets only $15,000 upon your death and Sally gets $25,000. What if you intend to favor one family member over another? You can forestall a legal fray with the "in terrorum clause." That clause asserts that in the event that one relative is disgruntled, any attempt to attack the will or trust results in a forfeiture of inheritance rights. Few heirs fight for the principle of the thing. Resources Read/Post comments on the Your Money message board Find a problem in this article? Send us e-mail Free Newsletters! Search MSN Money tips © 2005 Microsoft MSN Privacy Legal Advertise Feedback Help

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