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Unique Gift Ideas, Jigsaw Puzzles & Speciality Toys Clever gifts, unique games, unusual toys and original puzzles. My Shopping Cart, 0 Items Home Unique Gifts Games Arts and Crafts Kids Puzzles Clearance Search keyword / item #: UNIQUE GIFTS Exclusive Gifts For the perfect party For Your Pet Only available here Halloween Fun Shop Gifts under $10 Best Sellers New On Sale Gag Gifts Collegiate Back to School Nostalgic VHS/DVD Collections Personalized Rest and Relaxation Licensed Products Gadgets For the Home For Kids For Her For Him GAMES ARTS AND CRAFTS KIDS PUZZLES CLEARANCE ONLINE SPECIALS GUARANTEED LOWEST PRICE ONLINE EXCLUSIVES SALE NEW PRODUCTS Home > Unique Gifts | 1 | 2 | 3 | 4 | 5 | Next NEW! Farting Toilet Paper Cover Truly tasteless fun: pull the paper and let one rip! Drips Of Blood, Set of 4,18X11Sheet Add gory dripping "blood" to any wall or window, indoors or out. RCA Lawton Turntable Bye-bye boring stereo-in-a-box. Hello vintage-look RCA Victrola with modern technology, including CD! $14.95 $19.95 $299.95 In Stock In Stock In Stock NEW! NEW! Pepsi Vending Machine Personal soda machine lets you enjoy an ice-cold drink whenever you want! Chaos Tower Build perpetual motion towers up to 6 feet high! Flying Witch Scary witch comes to life as it flies across your lawn! $199.95 $139.95 $29.95 In Stock In Stock In Stock NEW! 12-in-1 Wooden Game Table Our amazing 12-in-1 cherry finished wood game table fits any decor, entertains the whole family, looks great! Personalized Tavern Beer Glasses These personalized beer glasses make the perfect thirst-quenching gift! Fold A Hoop Indoor Game Shoot a game of hoops indoors, then fold it up and hide it away. $199.95 $49.95 $199.95 In Stock In Stock In Stock 1 to 9 of 407 items | 1 | 2 | 3 | 4 | 5 | Next Track Your Order | Customer Service | About Us | My Account | My Shopping Cart Privacy Policy | Shipping Costs & Times | Affiliate Program | Site Map © 2004 Spilsbury © 2004 Spilsbury --

Birthday Presents || Special

GDR Souvenirs - Birthday and Anniversary Presents Preface || Introduction || Official Gifts || Gifts to the Party Birthday Presents || Special Items || Site Map Information || Guestbook || Picture galerie Birthday and Anniversary Presents by Andreas Michaelis One might be forgiven for thinking that birthdays, even those that come in round figures, are essentially private or indeed contemplative occasions. Not so, if the birthday boy happens to be the head of a state or Party or is in some other way in the public eye. In that case, a birthday becomes a public event. The guests can no longer be hand-picked, nor the tidal wave of presents averted. Gifts made to GDR leaders, if they were of the right kind, tended to end up in the museum. They included both highly individual pieces and items off the mass production conveyor belts. These souvenirs sometimes commemorated significant social occasions, sometimes insignificant; some were presented by governments, some by ordinary working people; and, while some might be suited to the personality and office of a president, others were given in friendship or comradeship. Along with presents to mark birthdays or other occasions in the lives of the state and Party leaders, there are certain items that were presented by home or foreign givers on particular GDR anniversaries. Most of these, and the oldest too, were left by Wilhelm Pieck at his death. One remarkable for its origins was given to him in Moscow in December 1943: a desktop calendar handcrafted out of wood for the Communist leader by German prisoners of war in the Soviet Union. The red crayon inscription reads: Unity and peace to the German people - Wilhelm Pieck - From antifascist prisoners of war in USSR p.o.w. camp 158. Three presents given to Wilhelm Pieck in Soviet exile in 1936, on his sixtieth birthday, have survived. They were made by Soviet industries, using material from the current production line, and represent a kind of gift that seems to have appeared for the first time in the USSR in the 20s. These presents signalled a deliberate rejection of feudal or bourgeois traditions and a liberation from the material and artistic values of an old societal system then supposed defunct, and their meaning to the recipient lay purely in their symbolic function. Doubtless it would be going too far to suggest that there was an individual artistic style of expression peculiar to socialism as practised in the Communist bloc countries - but it remains true that this kind of characteristic symbolic gift was in evidence in almost every east European country till the late 1980s. The workers at the factory or plant in question would normally be identified as the givers of presents of this sort. Thus Wilhelm Pieck was given a ball-bearing mount by the workforce at the 1st State Ball-Bearing Works, a clock (inevitably) by the workforce at the 2nd State Clock Factory in Moscow and a smoker's set made of cogwheels by the Sergo Orjonikidse Machine Tools Works. In 1954 the workers at Zeulenroda furniture factory took Pieck by surprise when they remembered an anniversary he had probably forgotten himself: in 1894, the President, then an apprentice carpenter, had joined the German Woodworkers' Association, and his fellows in the craft were keen to mark his diamond jubilee as an active member of the trade union movement. On the side of the chest they made to celebrate the occasion is an image of Stalinallee (Stalin Avenue) in East Berlin, which East Germany touted as the premier socialist street in the capital of the GDR. Naturally the Communist bloc had another tradition, first practised in the Soviet Union: the naming of cities, factories, co-operatives, streets and public amenities after prominent Communist personalities, often when they were still alive. A danger was concealed in this kind of honour, however. If a personality fell out of favour, or was downgraded by his successors, the names all had to be changed. Thus cities, works and streets named after Stalin were renamed almost immediately after the 20th congress of the Soviet Communist Party in 1956, and Stalin memorials were toppled. Stalin was dropped from the leadership hall of fame. The boulevard once known as Stalin Avenue became Karl Marx Avenue, which it remains to this day (though the names of other leading Communists have been largely removed following the velvet revolution in eastern Europe). In 1946, for his seventieth birthday, Wilhelm Pieck, then leader of the German Communist Party in the Soviet zone of occupation, was given a number of china figurines and a metal sombrero by the Party's cell in Mexican exile. Rather more useful, no doubt, was a cigarette case embellished with portraits of Lenin and Stalin which he received from Soviet comrades for his seventy-fifth birthday. One motif that recurs insistently in the presents given to him on that birthday and his eightieth is the first of the GDR's five-year plans. It was launched in 1951 and declared over in 1955, ahead of schedule, the targets more than met. Even at that date, the propaganda that accompanied the beginnings of an East German planned economy could be grotesque, and the items that recollect this phase will doubtless tickle many now. It would only be fair, however, to bear in mind that in the first decade of the GDR's history the struggle to fulfil plans was accompanied by a genuine sense of a fresh start, a new and energetic departure - and in this respect it was finally a more honest thing than the ossified, dogmatic planned economy of the 70s and 80s,with its clichés and hot air. Slogans such as Peace - Reconstruction - Prosperity, or the five-year plan emblem together with its motto The key to our success, are eloquent not only of the political vocabulary favoured during the 50s but also of the hopes and longings of the East German people. Among the many activities mounted by the Freie Deutsche Jugend (Free German Youth) was the Wilhelm-Pieck-Campaign , intended to prompt greater effort by the country's young people and the working population in general, to mark the President's eightieth birthday. On this occasion, the apprentices at the Bitterfeld electrochemicals combine gave Pieck a stylish folder containing documents and statements concerning their FDJ group. At their deaths, Pieck and Grotewohl left several hundred folders of this kind, with enough material for a hefty tome, or a feature-length satirical programme. Elsewhere, workers in factories set a good example in cost-cutting. If honorific gifts were produced in series, a given item could be made at a fraction of the cost of an individually-crafted piece. The figure of a muscular miner in a combative attitude, an optimistic expression firmly on his face, was far and away the most frequently given present for Pieck's eightieth birthday. He received numerous gifts from comrades in the Federal Republic too. Most of them were little items with some local connection, such as a figure of Roland from Bremen , or one of Hamburg's typical Hummel figures . The GDR leadership's duties routinely included visits to factories. These visits served primarily to demonstrate the closeness of the state and Party leadership to the working classes. In 1953, Prime Minister Otto Grotewohl visited the Ernst Thälmann Polygraphics Works at Saalfeld. He may have been critical of the work being done by the graphic artists and designers there; at all events, for his sixtieth birthday the following year he was presented with an entire collection of draft designs for new product labels. In the 50s, in addition to the obligatory gift, a leader might be honoured by having a work team (at least) named after him. Long before he officially took over the reins of the state and Party, Walter Ulbricht was so popular that labour collectives bore his name as early as 1953. For his sixtieth birthday, one of his work teams presented him with a desktop set praising his endeavours on behalf of peace, unity, democracy and socialism. Ten years later, as chair of the GDR's Council of State, he received for the first time one of the traditional presents from the Soviet armed forces in Germany - generally bombastic and symbolically top-heavy affairs. That first gift was a model of a Soviet cosmonaut memorial. A present from the Soviet armed forces to Otto Grotewohl has survived too, a figure reaching for the stars and thus symbolizing humanity's unceasing striving after higher things - an allegory that recurs frequently in Communist and socialist iconography. The Honecker era, too, in due course provided the Deutsches Historisches Museum with a number of anniversary presents. The desk set given to Erich Honecker, on his sixtieth birthday, by Lieutenant Colonel Kurkotkin, commander in chief of the Soviet armed forces in Germany, and bearing a personal dedication, particularly intrigues all who see it. The martial character of the set was no doubt intended to convey that the SED First Secretary could count on the massed firepower of the Soviet Union behind him, and thus settle in to a quiet period in power. The composition - typical in approach, given its origin - does in fact include a number of useful items, regardless of its military character and offputting design: a radio, a thermometer in the TV mast, a calendar, and four ball-points disguised as missiles. Ten years later a Soviet-German joint-stock company, SDAG Wismut - which was the last company in East Germany to remain under partial Soviet administration and control (till 1990), because of the uranium it was mining - presented a conversation piece inspired by mining. The bismuth workers, honouring an established tradition, selected a particularly fine mineral sample. The musical box they built into the sample seems never to have been used. On the same occasion, Honecker was presented with a pick by the Senftenberg Brown Coal Combine. It was not to be the last he received in his lengthy career as head of state and Party. It was not only the leaders of state and Party that were given these heavily symbolic presents; the tradition was observed at every level of the state and Party hierarchy. Stasi boss Erich Mielke kept a trophy room, as it were, at his headquarters in Normannenstrasse. Numerous honorifics are now on display there, gifts to Mielke or the ministry on a variety of occasions. Some were passed on to the Stasi ministry's information centre, whence they were made over to the Museum für Deutsche Geschichte in 1990. There are the usual plaques and tapestries, but one of the Stasi ministers birthday presents was a rather unusual model of an electric oven. In the GDR, 7 October was a national holiday, an annual celebration of the establishment of the first German workers' and peasants' state, and the date was marked with a grand parade, a government ceremony, and countless local festivities around the country. And every five years, on jubilee occasions, the state and Party leadership celebrated in lavish style. Leaders from friendly countries, and representatives from around the world, would pay their respects to the GDR. Again, it is the presents made by the Soviet armed forces that are especially striking. The model of the Soviet memorial in Treptow Park, which symbolizes the liberation of Germany from fascism and stresses the role played by the Red Army, was a gift to mark the GDR's silverjubilee in 1974. The outsized helm presented to Honecker on the 35th anniversary by the Schwerin SED regional leaders alluded to the well-worn image of Erich Honecker as the great helmsman of state. The accompanying letter is a gem, sparkling with all the routine phrases that had become de rigueur among the Party leadership echelons. The regional first secretary thanks our dear comrade Erich Honecker for his outstanding personal contribution to the conception and realisation of policies designed to assure the happiness of the people and the safeguarding of peace, and asserts that the people of our region are paying tribute to these fine socialist politics by making greater endeavours than ever before, in every field of society. By the time of the 40th anniversary celebrations, however, a gloomy knowledge of imminent upheaval darkened the leaders' festivities - though surely none of them could suspect at the time that it was to be the GDR's very last birthday.

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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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