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Birthday Present (Quarter Life Crisis) Quarter Life Crisis The world according to Sven-S. Porst « Coffee break • Main • In the paper » Birthday Present ¶ 166 words This morning Leif and me went shopping for a birthday present for Carola , who is having starting her quarter life crisis now as well. Well it was frustrating. We wanted to get a Rolodex file - but thought over 50 were a bit steep for a few bits of metal, plastic and paper. So, with time running out, we simply panicked. After lunch Stephie and me went on another trip and we got a nice large cooking knife. A very nice one indeed. Chopping vegetables is a lot of fun with it. In the shop we could try out the different knives on the salesperson’s lunch - which sort of compensated for the frustration. By now it seems, giving the knife was a good idea - so it was worth the hassle. We had a cake party this afternoon - I made a baked cheese cake and there were many other cakes as well. Later we ordered some pizza. Now I feel a bit sick. September 13, 2002, 2:15 Feedback Add your comment ← your name ← your e-mail ← your web page Remember me You can use _underscores_ to emphasise bits of your comment – and any other feature that Markdown offers. Use your news aggregator to track all comments on this post . Please note that I'll have to approve your comment before it definitely appears on the site. I will not approve any commercial or otherwise meaningless comments. « Coffee break • Main • In the paper » Comments on Wir sind Helden by: Terry . Anja . Keith . Terry . ssp . Make your own 'virus' by: Zer0 Cool . Jomon . Jomon . Jomon . omeed . Family by: chelsie macfarlane . De-Metallifise! by: . Shay . ssp . Shay . Dirk Gently's Holistic Detective Agency by: Albert Einstein . Categories Uni Software iTunes Bugs X.4 (10.4, Tiger) earthlingsoft Patches eBay Books SZ Bibliothek Travel Music Adam Green German Music Wir sind Helden Patrick Wolf Live German Media Films German Films Asian Films Wong Kar Wai Takeshi Kitano Photos T-Shirts Food Me Quarter Life Crisis Archive Web page Send E-mail This page Read post Feedback Write comment People Richard Dave Walker Gummi 2lmc spool Juha Haataja Pierre Igot David Simmer Chris Clark Buzz Anderson Michael McCracken Bill Bumgarner Alf Eaton Dan Wood Nicholas Riley Michael Tsai Martin Pittenauer Brent Simmons Chris Heathcote John Gruber drunkenbatman Richard Anderson Beyond Brilliance & Stupidity Linkage Die Zeit The Guardian ( Comment ) die tageszeitung Ars Technica The Register The Joy of Tech TWAS Kino in Göttingen Zartbitterparty Popscene Vera No Logos Syndication feed Delicious links Scrobbler music Flickr photos T-Shirt mania GeoURL neighbours amazon wishlist HTML , sometimes CSS hooray Credits These pages are made by Sven-S. Porst. Feel free to quote stuff but be sure give a credits and references where they are due. This site is powered by Movable Type and looks prettier on a Mac. Additional goodness thanks to John Gruber's SmartyPants and Kalsey Consulting's SimpleComments . The layout for this site started from The Blue Robot's three column layout . It works like a charm and all the messy additions are my own fault. Better check out the original if you want to learn CSS. Quarter Life Crisis •The world according to Sven-S. Porst • [top]

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Teacher Gifts: Creative Ideas

Teacher Gifts: Creative Ideas To Honor Your Kid's Teacher or Provider  You are here: About > Parenting & Family > Child Care Parenting & Family Child Care Essentials Quick Tips Top Parenting Tip Frequently Asked Questions Hot Topics Glossary of Terms Articles & Resources Baby Sitter Tips Child Behavior Child Care Cost Child Care Provider Child Health Child Safety Day Care Centers Home Child Care Kid Activities Quality Child Care Learning Style Parent Involvement Preschool Programs Raising Kids Special Education Buyer's Guide Top 5 Backpack Picks for Back-to-School Top 10 Teacher/Provider Gifts for Under $25 Top 10 Things Child Care Providers Want YOU To Know Top 10 Things To Consider Now For Choosing Child Care Services Guide Picks On Parenting Books About Child Care Services Articles Forums Help FREE Newsletter Sign Up Now for the Child Care newsletter! See Online Courses   Search Child Care Teacher Gifts: Creative Ideas To Honor Your Kid's Teacher or Provider Child Care Blog « Happy Single Parents Day! | Main | Morning Madness: Quick Tips for Getting Kids Up and Going » From Robin McClure , Your Guide to Child Care . FREE Newsletter. Sign Up Now! March 21, 2005 Teacher Gifts: Creative Ideas To Honor Your Kid's Teacher or Provider The school year can't possibly be winding down yet...can it? But, then again, as spring carnivals, end-of-year parties, and spring assessments and tests commence, it's a sure sign that the end of the year can't be too far away. In the know parents are already thinking ahead to a creative teacher gift to say thanks for a job well done. After all, parents know their job is hard; just imagine the herculean role of a teacher of young kids! Here are some ideas to get you thinking about what you can do to say thanks this year. (Hint: pass on coffee mugs and candy!) Email to a Friend Display Latest Headlines | | | Read Archives powered by Movable Type Advertisement Most Popular biting child Kid Fighting Gets Attention Make Houseguests Comfortable Biting Child Slumber Party Ideas What's Hot Kid Fighting Gets Attention 10 Ways To Say Thanks! The Pros and Cons of Nannycams Head Lice Treatments Are Easy Dads and Child Care Related Topics Parenting of K-6 Children Parenting: Babies & Toddlers Baby Products Parenting: Babies & Toddlers Children's Books        Topic Index | Email to a Friend Our Story | Be a Guide | Advertising Info | Work at About | Site Map | Icons | Help User Agreement | Ethics Policy | Patent Info. | Privacy Policy | Kids' Privacy Policy ©2005 About, Inc., A part of the New York Times Company . All rights reserved. Around About Poll: What would you do with $10 million? 1) Spend it 4) Pay bills 2) Donate 5) Save 3) Invest 6) Not sure Is New York City Safe? Tips for Women Travelling What's Hot Kid Fighting Gets Attention 10 Ways To Say Thanks! The Pros and Cons of Nannycams Head Lice Treatments Are Easy Dads and Child Care Headlines Sept. 24 is Family Health and Fitness Day: Do You Have Plans to Shape-Up? This Saturday marks the ninth annual Family Health and Fitness... Kid Fight: Eight Helpful Tips for Keeping the Squabbles Away Kids bicker...and poke...and downright antagonize each other on occasion. As... Back-To-School Means Nit-Picking Time "Ewww!" is my first reaction when I hear of the... Is A Meningitis Vaccine Right For Your Child? My teen has always been wildly shot-phobic (although I haven't...

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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