12/20/2013

SQL using % in like comparison:

WHERE MyCol LIKE '%75[%]%'

12/13/2013

Muscle Strength - Drop Set

BitCoin to USD

http://bitcoincharts.com/

https://www.bitstamp.net

12/4/2013

10 Week Mass Building Program

11/19/2013

CPA Lookup

11/15/2013

One Coin for all your cards (One Card)

Updates to Coin Card

11/13/2013

How to Calculate Your Protein Needs:
1. Weight in pounds divided by 2.2 = weight in kg
2. Weight in kg x 0.8-1.8 gm/kg = protein gm.
Use a lower number if you are in good health and are sedentary (i.e., 0.8). Use a higher number (between 1 and 1.8) if you are under stress, are pregnant, are recovering from an illness, or if you are involved in consistent and intense weight or endurance training.
Example: 154 lb male who is a regular exerciser and lifts weights
154 lbs/2.2 = 70kg
70kg x 1.5 = 105 gm protein/day

11/8/2013

cashbackmonitor - Compares Cashback between cashback websites.

A pet peeve is a minor annoyance that an individual identifies as particularly annoying to them, to a greater degree than others may find it.

A selfie is a type of self-portrait photograph, typically taken with a hand-held digital camera or camera phone.

11/7/2013

Discover Card Promotions

Spend $500 in 3 month get $100 - 5% Category up to $1,500 per quarter. 1% unlimited cash back on all other purchases. No foreign transaction fee.

Spend $750 in 3 month get $150 - 5% Category up to $1,500 per quarter. 1% unlimited cash back on all other purchases. No foreign transaction fee.

Spend $1000 in 3 month get $200 (No Promotion at this time)- 5% Category up to $1,500 per quarter. 1% unlimited cash back on all other purchases. No foreign transaction fee.

Amazon $75 Gift Card - 5% Category up to $1,500 per quarter. 1% unlimited cash back on all other purchases. No foreign transaction fee.

Citizens Bank

$150 Citizens Bank - personal checking account by November 15, 2013 

11/4/2013

cashbackholic - Cash back site that Scans all other cash back sites for the highest cash back by Store

Top Cashback Sites:

http://www.mrrebates.com/

http://www.bigcrumbs.com/

http://www.ebates.com/

http://www.shop.com/

http://www.fatwallet.com/

http://www.befrugal.com/cashback/

http://www.simplybestcoupons.com

http://www.upromise.com

11/1/2013

Selling your Gift Cards
giftcards.com
cardpool.com
cardcash.com
Compare Gift Card to Cash Rates
giftcardgranny.com

10/30/2013

Santander Bank Products
Goal Savings Acount - Rewards for increase in savings annually.
extra20 Checking - Earn $20 if you have $1500 direct deposit a month and 2 bill pay, else $10 in maintenance fee.
Sphere Credit Card - 10% off of all purchase till Jan, 31 and spend $1000 get $100.

10/23/2013

Hack Modem

Torrent on Hack modem instructions/support files

Defcon 18 - Hacking DOCSIS For Fun and Profit

Blackcat USB Jtag Cable

Free Money from Account opening and subscriptions

thepennyhoarder.com

Apple Retina macbook pro 2013 vs retina macbook pro 2012

how opening and closing credit card accounts affects your credit score

mymoneyblog

Hard pulls affect your credit score negatively for a temporary period of time. For mortgage and auto loans, there are special accommodations by FICO for “rate-shopping”; All hard inquiries within a 14 day period for mortgages or auto loans will only count as one inquiry.

Best Online Saving interest Rates: 

bankrate.com

Stream Free Channel Shows No Commercials but annoying Advertisements

http://www.channelcut.me/

Set up xbmc to Stream TV Shows on your Computer without Advertisements

http://xbmc.org/download/

http://www.xbmchub.com/blog/2013/05/26/how-to-instantly-configure-xbmc-with-the-xbmc-hub-wizard-beta-addon/

10/22/2013

Flex Spending Account
New Spending Account Rules for 2013
Flexible Spending Account (FSA)–Frequently Asked Questions
Spending Account Guide from ADP
Spending Account Expenses from IRS

Turn a PC into a HotSpot

Life Hackers 

R# reSharper Gives suggestions on better coding

Visa Signature^® Benefits*:

Travel upgrades and savingsReceive complimentary upgrades and special savings at hotels, resorts, and spas with your Visa Signature card.
Complimentary concierge serviceEnjoy personal assistance 24 hours a day, from home and when you travel, with Visa Signature Concierge.
Special access to eventsYour Visa Signature card gets you special access and preferred seating at popular sporting events, premier golf outings, and concerts.
Shopping discountsTake advantage of special discounts at top retailers and online merchants with your Visa Signature card.
$0 Fraud LiabilityYou're covered by $0 Fraud Liability if your card is ever lost or stolen. That means you will not be responsible for fraudulent purchases.
24-hour travel assistance servicesIf your credit card is lost or stolen, you can get an emergency card replacement and a cash advance.
24-hour roadside assistanceIf your car breaks down or you get locked out, call us and we'll send someone to the rescue.
Extended warranty programYou'll get additional warranty protection at no charge on items that are purchased with your credit card.
Auto rental insuranceRent a car with your credit card and you can get collision, damage, and loss insurance.
Travel accident insuranceGet automatic insurance for loss of life or limb at no extra charge when you use your credit card to purchase your fare.

Visa Signature Benefits in Details

10/15/2013

OptionNet Explorer - combines our famous ease-of-use with the full set of powerful, high-end features that professional traders demand. Create complex stock and options strategies without compromising on productivity or accuracy. Backtest historical trades and monitor live trades in a single envrionment.

10/14/2013

Credit Score (credit karma)
TransUnion Credit Score - 753
VantageScore - 866
Auto Insurance Score - 874
Home Insurance Score - 913

10/13/2013

Best Cash Back Credit Card

Chase Freedom %5 quarterly Categories. 10% dividend bonus, 1% everything else. $100 when you spend $500 in 3 months

Capital One Credit Card QuickSilver 1.5% on every $1 spend No foreign Transaction Fee. Spend $500 get $100 within 3 month

Citi Dividend Platinum  Earn 5% cash back category. $100 cash back spend $500 in 3 months capped cash back at $300 per year

Bank of America CashCard  1% everything 2% Grocery 3% Gas Spent $500 get $100 within 90 days Cap $1500 per quarter. 10% customer bonus when you redeem into a Bank of America^® checking or savings account

Discover Card 5% Category up to $1,500 per quarter. 1% unlimited cash back on all other purchases. No foreign transaction fee.

American Express Blue Cash 3% US supermarketsUp to $6,000 per year 2% US gas stations and select US department stores spend $1,000 3 months  for a $100 statement credit

American Express Blue Cash Preferred  6% US supermarketsUp to $6,000 per year 3% US gas stations and select US department stores spend $1,500 3 months  for a $100 statement credit

SallieMae 5% on Gas (first $250 Monthly), groceries(first $250 Monthly),  and books(first $750 Monthly). $25 First-Use Bonus

USBack 5% cash back on your first $2,000 in net purchases each quarter on the combined two categories. Earn 2% cash back on your choice of one everyday category. Earn 1% cash back on everything else. Earn a $25 Cash+ Bonus when you redeem $100 or more in a single redemption. Limit of 1 per calendar year.

Upromise Credit Card

Priceline Credit Card Earn 5,000 bonus points after your first purchase,  Earn 5X points on Priceline.com purchases,  Earn 1 point on everything else,  Plus, earn an additional 5,000 bonus points after spending $1,000 on qualifying transactions in the first 90 days of account opening, No limit to the number of points you can earn, 10000 points = $100. No Annual Fee

Travelocity Credit Card ·  Earn 5,000 bonus points after your first purchase, Earn an additional 5,000 bonus points after spending $1,000 on purchases within the first 90 days of account opening, Earn 3 points per $1 spent on eligible Travelocity purchases, Earn 1 point per $1 spent on all other purchases,, No blackout dates or restrictions, 10000 points = $100, No Annual Fee

10/11/2013

Best Credit Card Reviews

Compare Credit Cards

CreditCard.com Cash Card Comparison

Credit Cards

Citi Thankyou Preferred. Earn 2x points on entertainment and dining. Get 20,000 bonus points after spending $1,500 in 3 months with this card.

Chase Sapphire 2X on Dining Spend $500 get 10,000 points within 3 month

CitiBusiness Thankyou 3x points category, 15,000 bonus ThankYou^® Points after $3,000 in 3 months

American Express Cash Card Comparison

American Express Blue Sky Comparison

American Express Sky Preferred 2x at U.S. restaurants, for hotel rooms purchased directly from hotels and for car rentals purchased directly from select car rental companies. 15,000 Blue Sky points after you make $1,000 in purchases on your new Card within the first 3 months. $75 Annual Fee. Every 7,500 points that you earn can be redeemed for a $100 statement credit toward travel.

American Express Sky  7,500 Blue Sky points after you make $1,000 in purchases on your new Card within the first 3 months. Every 7,500 points that you earn can be redeemed for a $100 statement credit toward travel.

Citi Simplicity %5 Thankyou points for gas and drug store for 12 month then 1 point after that. 1 point for every $1 spent. $100 gift card after first purchase.

10/10/2013

Goggle Wifi Ballon - balloon-borne Wi-Fi service

10/9/2013

Get Started with Usenet

Credit Card Reviews

10/8/2013

frugalcouponliving - Coupons, freebies.

nypdrecruit.com - exam/test

sammobile - download stock rom

http://brokerage-accounts.findthebest.com/
Compare Brokerage Accounts by filters.

http://www.onlinebrokerrev.com/commissions_and_fees/options-trading-commissions.php
Compare Option commission Buy & Sell

tradeking
$4.95 1 Base Charge for Spread $.65 per contract.

venomtrading
$5.00 ticket charge + $.75 per contract

eoption
$3.00+10¢ per contract no minimum

just2trade **Lowest Cost for Trading Stocks. $2.50 no limit on shares. (Second in option commission 2-4 options)
Basic options cost $2.50 per trade, plus $.50 per contract. Complex options cost $2.50 per leg, plus $.50 per contract. minimum $5000

mbtrading ** Low cost for Option for 1-3
.95 1-10 contacts .6 11-100 contacts minimum $2000. $7.50 Service Fee if more 25 commission THEN waived. Free 100 trades used by 12 months

Lightspeed Trader
60 cents per contact. Minimum 2.99 per leg. Web Trader minimum $5000

tradestation
$1 per contract. No base / ticket charge A monthly $100. Minimum $5000

interactivebrokers
USD 0.70 per contract minimum order USD 1.00 minimum account balance $10,000 USD No monthly inactivity fee for 3 month. Max of $10.00 fee if $10 in commission are not spent. The difference will be deducted.

10/7/2013

Reset Pc in Windows 8 

Reset PC before Windows Bootup

Restore Factory Default on Dell Inspiron

Flash Samsung S3 Phone:

Step 1: Download and Install Necessary Drivers Drivers from Samsung's Site OR Mirror

Step 2: Download and Install Odin 3.07

Odin 3.07 OR Mirror

Step 3: On your Galaxy S3 got to Settings/Developer Options/USB Debuging -> check the box next to USB debugging -> say OK to security warning

Step 4: Turn your phone off

Step 5. Press Volume Down + Home (Center Button) + Power until the phone boots up to Warning screen

Step 6. Press Volume up once to enter download mode

Step 7. Open Odin3.07 by running as administrator and make sure all check boxes on in the Option section are unchecked except for Auto Reboot

Step 8. Plug your phone in to the USB cable and wait for the phone to be recognized by ODIN... When the phone is recognized the first rectangle under the Odin3 logo will turn yellow and show a com port

Step 9. Click on the PDA button and select your .tar file

Step 10. make sure no other boxes other than Auto-Reboot are checked and hit Start.

Step 11. Wait for the process to complete

Install Custom ROM on Samsung S3 I747

10/4/2013

Bypass iOS7 passcode: Get access to Contacts, Photo Album.

http://www.zdnet.com/how-to-fix-the-ios-7-lock-screen-bypass-flaw-7000020913/
http://www.forbes.com/sites/andygreenberg/2013/09/19/ios-7-bug-lets-anyone-bypass-iphones-lockscreen-to-hijack-photos-email-or-twitter/

10/3/2013

Credit Cards with Great Cash Rewards With no annual:
Citi Thankyou Preferred.
Capital One Credit Card QuickSilver
Citi Dividend Platinum
Chase Freedom
Chase Sapphire
American Express Blue Cash
CapitalOne Venture (No Foreign Transaction Fee)
Bank of America CashCard
Citi Simplicity
Discover Card
Wells Fargo Home Rebate Card

Capital One Checking
CapitalOne Checking Account

The Premier Rewards Checking Account earns double the amount of miles of our standard Rewards Checking Account. You’d earn 20 miles per debit card signature transaction (with no monthly cap), 10 miles per every debit PIN transaction (with no monthly cap), 20 miles per recurring electronic or bill pay transactions (up to 200 miles per month), and 10 miles for all other withdrawals (up to 50 miles per month.)

The Premier Rewards Checking Account earns 2,000 miles for opening an account, 8,000 miles for the first direct deposit, and 2,000 miles on the first account anniversary (provided that at least one debit card transaction is made during the year.)

Miles do not expire. You can redeem them as soon as you've accumulated enough to do so, and the miles will only be forfeited if you close your account. You can redeem the miles for airfare, hotel stays, merchandise, gift certificates, and cash, etc.

BitCoin
Bitcoin is the currency of the Internet: a distributed, worldwide, decentralized digital money. Unlike traditional currencies such as dollars, bitcoins are issued and managed without any central authority whatsoever: there is no government, company, or bank in charge of Bitcoin. As such, it is more resistant to wild inflation and corrupt banks. With Bitcoin, you can be your own bank.

Passive Income - Leverage marketing campaign/PR to drive a stock to spike, then get out. Mainly used on penny stocks.

10/2/2013

AGI calculation

The AGI calculation is relatively straightforward. It is equal to the total income you report that’s subject to income tax—such as earnings from your job, self-employment, alimony income and interest from a bank account—minus specific deductions, or “adjustments” that you’re eligible to take. Your AGI is calculated before you take exemptions and the standard or itemized deduction—which you report in later sections of the return.

Obamacare Taxes - http://useconomy.about.com/od/healthcarereform/a/Obamacare-Taxes.htm

Individual: Anyone not buying “qualifying” health insurance as defined by Obama-appointed HHS bureaucrats must pay an income surtax according to the higher of the following

	1 Adult	2 Adults	3+ Adults
2014	1% AGI/$95	1% AGI/$190	1% AGI/$285
2015	2% AGI/$325	2% AGI/$650	2% AGI/$975
2016 +	2.5% AGI/$695	2.5% AGI/$1390	2.5% AGI/$2085

10/1/2013

Compare Option Brokerage Fee: http://www.onlinebrokerrev.com/commissions_and_fees/options-trading-commissions.php

sqlmap - is an open source penetration testing tool that automates the process of detecting and exploiting SQL injection flaws and taking over of database servers. It comes with a powerful detection engine, many niche features for the ultimate penetration tester and a broad range of switches lasting from database fingerprinting, over data fetching from the database, to accessing the underlying file system and executing commands on the operating system via out-of-band connections.  http://sqlmap.org/

Option Trading Brokerage:
https://www.tradeking.com/rates
http://www.tradestation.com/en/pricing/options-pricing
http://www.eoption.com/broker_comparison.html
https://www.interactivebrokers.com/en/index.php?f=commission&p=options1#america

IIS URL Rewrite:
http://www.iis.net/downloads/microsoft/url-rewrite
http://urlrewriter.net/

AnkhSVN Subversion - http://visualstudiogallery.msdn.microsoft.com/E721D830-7664-4E02-8D03-933C3F1477F2

9/30/2013

Guide To Being An Investor:

http://www.dividend.com/dividend-education/the-unofficial-dividend-com-guide-to-being-an-investor/?utm_source=Dividend.com&utm_campaign=3b8fa72d0d-Dispatch_expired_trial9_30_2013&utm_medium=email&utm_term=0_5465108463-3b8fa72d0d-33811685

OptionORACLE - is free tool for stock options trading strategy analysis, built for options traders.http://www.samoasky.com/optionoracle-image/

Configure Prefered Server: http://blog.sandeeprawat.com/2013/09/options-oracle-issue-current-configured.html

Here are some basic rules and guidelines to follow with calendar trades:

1. Always check the P/L graph before placing the trade. You can use your broker tools or some free software. I generated the P/L graph using the OptionsOracle software.


2. Avoid trading through dividends date.


3. Avoid trading through major news like earnings announcements. The only exception to that rule is when you want to take advantage of the inflated IV of the front month, but those are highly speculative trades which might have a significant loss if the stock has a large post-earnings move.


4. The front month options should expire in 5-7 weeks.


5. Have an exit plan before you enter the trade. My profit target is typically 20-30% and my mental stop loss is around 15-20%.


6. If the stock reaches one of the break-even points, I would typically adjust by opening another calendar spread around the current price, converting it to a double calendar.


7. Trade stocks which are in a range or having a positive volatility skew (front month IV is higher than back month).


8. Never hold through the expiration week of the front month to avoid the gamma risk.


9. Most of the time, placing the trade with puts will be cheaper than with calls.


10. Most of the time calendar spreads work better when IV is low. Those are vega positive trades which means they benefit from increase in IV.

http://seekingalpha.com/article/437451-10-rules-for-trading-calendar-spreads

**buy a call calendar spread above the current price or buy a put calendar below the current price

VIX Options Calendar Spread: http://www.optionpundit.net/optiontrading/how-to-calculate-vix-options-calendar-spreads-margin-requirement

Calendar Spreads -
http://www.optiontradingpedia.com/calendar_spreads.htm
http://www.optionmonster.com/education/calendar_spreads.php

9/24/2013

How to fix unreadeable USB Flash Drive: http://www.techspot.com/community/topics/how-to-fix-an-unreadeable-usb-flash-drive-illustrated.63357/  Download HDD Low Level Format Tool. Low Level Format.

Page Breaks in SSRS based on column values. -
When you click on the table, a list of icons appears on the left hand side of your table, showing what row you are on - for example, the detail row look like three horizontal lines. Right-click this and select "Insert group". This will create a row for the group header above the detail row and the group footer below the detail row. Group headers are good for titles and group footers are good for summing the values displayed in the details section. Select the field to group on (Column Name) and check the "Page break at end" checkbox and you're done.

9/23/2013

What if someone doesn't have health coverage in 2014?

The fee in 2014 and beyond

The fee in 2014 is 1% of your yearly income or $95 per person for the year, whichever is higher. The fee increases every year. In 2016 it is 2.5% of income or $695 per person, whichever is higher.

In 2014 the fee for uninsured children is $47.50 per child. The most a family would have to pay in 2014 is $285.

It's important to remember that someone who pays the fee won't get any health insurance coverage. They still will be responsible for 100% of the cost of their medical care.

After open enrollment ends on March 31, 2014, they won't be able to get health coverage through the Marketplace until the next annual enrollment period, unless they have aqualifying life event.

https://www.healthcare.gov/what-if-someone-doesnt-have-health-coverage-in-2014/

Money Saving Tips - http://www.feedthepig.org/

Bartending - Pour counting is a skill that comes with time and practice. A one count pour is generally equal to 1/4 an ounce of liquor, thus you can pour one ounce drinks (4 counts) or doubles (8 Counts) Different liquors also pour at different rates. While vodka pours fairly freely a chilled bottle of rumpleminz will pour slower. The easiest way to practice is to take a bottle and pour spout, pour .5 ounces, 1 ounce, 1.5 ounce and 2 ounce shots in a mixing tin separately. Then using a jigger (a bar tool for measuring specific ounces of liquor) pour the contents of the shakers into it to determine if you are pouring heavy or light. If you are over pouring you are counting too slow, if under-pouring too fast. The more you pour the better feel you get with each liquor and the better your pour counts will be. Once you have .5 per count down you can pour anything. The recipes and amount of alcohol will differ from bar to bar and from state to state (At my bar it is 1.25 ounces for a single and 2 ounces for a double)

Windows Tips
How to Fix “Task Manager has been Disabled by your Administrator” Problem in Windows? - http://www.askvg.com/how-to-fix-task-manager-has-been-disabled-by-your-administrator/

Enable Registry Editor disabled by Administrator or Virus - http://www.tweakandtrick.com/2011/04/enable-regedit-registry-editor.html

9/18/2013

Coupon and deals:

http://www.anycodes.com/

Moon Festival Culture:

http://chineseculture.about.com/library/weekly/aa093097.htm

http://en.wikipedia.org/wiki/Mid-Autumn_Festival

Run Flat Tires:

http://www.autoguide.com/auto-news/2012/05/run-flat-tires-why-you-should-or-shouldnt-buy-them.html

http://en.wikipedia.org/wiki/Run-flat_tire

9/17/2013

Random Dream.

Handball court. Playing with Connie as opponents.

Drinking avocado ice from a cocktail shaker.

Carried over to my bedroom. Playing hb on my room wall closet. My teammate talking to Connie teammate about other stuff causing many pauses in the game. Connie requested a break. Connie teammate was talking to My teammate about contact lens so I decided to talk to Connie. It was a but awkward at first bur I did so. I ask her how she was doing and got a little personal. I over heard her make a work related call... she sound really professional.  We talk, then flirted. she was under a blanket and I rolled over her and tickled her stomach. She accepted it. For some reason I saw her pink bra underneath her as she pooped up from the tickle. Her mom suddenly popped out and she was telling me stories about her daughters including Elisa.  How they have attitude of an ox. And her husband is Italian. During the convo she had her eyes wide open eating a oeach with a knife. Shortly I realized she is blind and confirmed with Connie. I complimented on her daughters and how good their chinese was. Connie pointed out that she didnt do to Chinese school abd her sister did. I told her thats cheating. have to Learning on your own. She was also trying to stand out by saying stuff like shes more friendly and funnier than her sister.. I played along even though I think her sister is funnier, prettier,  and nicer. I was eager to ask a desiring question... connie why did you say "why him" when i first met you the first time when i was dating your sister? I dont remember if i asked or what her response was. Im not even sure if that really happened in real life.. but thinking back now... thered A gut feeling that really happened in real life and it floating somewhere in my unconscious mind. Then I walked downstairs to the kitchen.  My mom was there.  Asked if I want food. Super weird. While everything was absorbing in.. I realized they were my new tenants but moved away the next day. Sadly and questioning the whole situation how this can happen ..haven't question if this is a dream... which I am pretty good at identifying by this stage. I wasnt sure of theres more before I woke up... but the buring question I have is why Connie. .. haven't really talk to her in real life at all and why am I so caught up on "why him" has that scared me for life of it did really happpen?

9/13/2013

Dividend Education - http://www.dividend.com/dividend-education/9-things-financial-advisors-need-to-know-about-dividend-stocks/

 

9/12/2013

Is the seller liable to pay commission if seller no longer want to sell?

If the seller refuses to sell the real estate when one of the above two conditions applies, it is typically considered that the real estate agent has done their job of finding a satisfactory buyer and the seller must still pay the commission, although the details are determined by the listing contract. - http://en.wikipedia.org/wiki/Listing_contract

9/11/2013

Ice Bar (Minus5) - http://www.thedailybeast.com/articles/2013/07/23/minus5-is-new-york-s-first-ice-bar.html

Pulsd (Discount on activities) - http://pulsd.com/new-york

Difference Between A Fixed Indexed And Variable Annuity - http://annuities.about.com/od/annuityquestions/a/What-Is-The-Difference-Between-A-Fixed-Indexed-And-Variable-Annuity.htm

9/10/2013

Search for Lost  Money (unclaimed funds) https://ouf.osc.state.ny.us/ouf/

free look provision - The free look provision is a period of time immediately following the issuance of a life insurance policy, between 10 and 30 days, during which you may legally cancel your policy with a full refund based. The free look period differs depending on the terms of your life insurance contract or the laws in your state.

Annuities - The False Promises of Annuities and Annuity Calculators

How to Get Credit Card with no Credit History - http://credit.about.com/od/creditcardbasics/qt/How-To-Get-A-Credit-Card-With-No-Credit-History.htm

Variable Annuities - http://www.irionline.org/consumers/article/id/175

Left Pad Excel Cell with leading Zeros - =TEXT(A2,"0000000")

Mix Drinks
Strawberry Swirl
1.5 fl Strawberry vodka
4 Strawberry
4 fl of ice

Cypha
1.5 fl Raspberry vodka
3 pl pineapple juice

Raspberry Cooler
1.5 fl Raspberry vodka
3 fl lemon lime soda
1 lime juice
Fill glass with ice. Add Smirnoff Raspberry Flavored Vodka, soda, and lime juice. Stir well. Garnish with lime slice.

Raspberry cosmopolitan
1 pl raspberry vodka
1 splash lime juice
1 splash cranberry juice
.5 fl orange liqueur

Raspberry codder
1.5 fl Raspberry vodka
3 fl lemon lime soda
1 splash lime juice
Fill glass with ice. Add SMIRNOFF® Raspberry Vodka, soda, and lime juice. Stir well. Garnish with lime slice.

Wild Raspberry Cosmo
1.25 oz Smirnoff Raspberry
0.25 fl oz Orange Liqueur
1.5 fl oz Pomegranate Juice
0.25 fl oz Lime Juice
Combine all the ingredients in an ice filled shaker. Shake well. Strain into a well chilled martini glass. Garnish with a raspberry.

THE MASH UP
1.5 fl oz Smirnoff Raspberry
3 fl oz cranberry juice
0.25 fl oz orange juice
Fill glass with ice. Add SMIRNOFF Raspberry Flavored Vodka, cranberry juice, and orange juice. Stir well. Garnish with orange slice.

Raspberry Gimlet
1.5 oz Smirnoff Raspberry
1 oz lime juice
1 twist lime
In a shaker half filled with ice, add Smirnoff Raspberry Flavored Vodka and lime juice.
Stir well and strain into a martini glass. Garnish with a lime twist.

Redhead
1.5 fl oz Smirnoff Strawberry
0.5 fl oz grenadine
4 fl oz cranberry juice
Shake and pour into a tall glass over ice. Garnish with a lemon wedge.

Strawberry Sensation
1.5 fl oz Smirnoff Strawberry
1 oz pineapple juice
0.5 oz orange juice
3 oz lemon-lime soda
Shake first three ingredients in a shaker with ice. Strain into an ice filled Collins glass. Top with the lemon-lime soda and stir. Garnish with a strawberry and a lime peel.

Additional Mix Drink Receipt - http://www.drinksmixer.com/cat/4334/

Common Law Marriage - http://en.wikipedia.org/wiki/Common-law_marriage#United_States

8/8/2013

Misdemeanor - http://en.wikipedia.org/wiki/Misdemeanor

7/26/2013

Cyclical and Non-Cyclical Stocks

http://stocks.about.com/od/understandingstocks/a/CNCstocks.htm

http://www.investopedia.com/articles/00/082800.asp

Cyclical stocks represent those items and services for consumers and businesses that they buy when confidence in the economy is high.

Non-cyclical stocks represent those items and services for consumers and businesses that they can’t put off no matter what the state of the economy.

The difference between cyclical and non-cyclical industries is simply the difference between necessity and luxury

7/24/2013

ABs Workout - http://www.mensfitness.com/training/build-muscle/5-exercises-to-work-your-abs-to-exhaustion?page=2

http://www.youtube.com/watch?v=pzNvKNuhquY

7/9/2013

Top 7 Most Scenic Drives

Overseas Highway – Florida

Historic Columbia River Highway – Oregon

Pacific Coast Highway – California

Blue Ridge Parkway – Virginia to North Carolina

Going-to-the-Sun Road – Montana

Patchwork Parkway – Utah

Highway 61 along Lake Superior – Minnesota

 

Sarcasm Is The Body's Natural Defense Against Stupidity

 

 

Home equity loan vs. home equity line of credit - https://www.lendingtree.com/home-equity/equity-loan-vs-line-of-credit-article?topsell=qf

You can borrow against the value of your house through either a home equity line of credit (often called a HELOC or a line) or a home equity loan (often called a HEL or loan). Both are essentially a second mortgage.

A HELOC allows you to draw funds, up to a predetermined limit, whenever you need money. There is generally a minimum payment due each month, with the option to pay off as much of the line as you want. The way that you draw and repay funds for a HELOC is similar to the way you draw and repay funds for other revolving lines of credit, such as a credit card. With a HEL, you receive a lump sum of money and have a fixed monthly payment that you pay off over a predetermined time period. In each case, the amount you can borrow is based on factors such as your income, debts, the value of your home, how much you still owe on your mortgage and your credit history.

Generally, a HELOC is a good choice to meet ongoing cash needs, such as college tuition payments or medical bills. A HEL is more suitable when you need money for a specific, one-time purpose, such as buying a car or a major renovation.

Both HELOCs and HELs usually carry a higher interest rate than that of a first mortgage. With a HEL, you may choose either an adjustable rate that fluctuates according to variations in the prime rate, or you may opt for a fixed rate. A fixed rate enables you to budget a set payment monthly without worrying about increasing costs should interest rates rise. With a HEL, there are also closing costs that you should consider.

A HELOC usually carries a lower initial interest rate than a HEL, but its rate fluctuates according to the prime rate, so there is more interest rate risk. Unlike a HEL, where your monthly payments are a set amount, a HELOC enables you to borrow funds as needed and repay as little as interest only each month. In addition, there are generally no closing costs when you open a HELOC.

 

Home Equity Line of Credit (HELOC)                      Home Equity Loan (HEL)

What you get	Revolving credit, with a specific credit limit of up to 100 percent of the value of your home (its value minus all debts against it). Some lenders will allow you to borrow up to 125 percent of the value of your home.	A fixed amount of money, up to 100 percent of your equity in your home (its value minus your first mortgage debt and other debts). Some lenders will allow you to borrow up to 125 percent of the value of your home.
How to qualify	You typically need to provide proof of your income, home ownership, your mortgage and how much equity you have in your home. An appraisal is usually required as well.	You typically need to provide proof of your income and home ownership, and proof that at least 20 percent of the value of your home is paid off. An appraisal is usually required as well.
How you repay it	Minimum payments (as little as interest only) each month; eventually you have to repay the entire sum borrowed plus interest.	Fixed payments of interest and principal over a fixed period of time.
How long it lasts	You have a 10- to 20-year period when you can draw on the line (up to the credit limit), after which you have a fixed period to pay off the outstanding balance plus interest.	The term of the mortgage can be as short as a year or as long as 30 years.
Costs and fees	Usually no closing costs, but may have an annual fee.	Closing costs that are lower than for a first mortgage.
How you receive the money	You draw funds as needed, typically using special checks.	You receive one up-front lump sum.
Interest rate	The prime interest rate plus a margin (which can vary from one institution to another).	A fixed or adjustable interest rate.
Tax status	Interest may be tax-deductible (consult a tax advisor).	Interest may be tax-deductible (consult a tax advisor).

6/25/2013

Download Failed Virus Scan 

(Fix for all Browsers)

1.click on the windows button +r together
type "regedit" and click ok or press enter

2.open the folders in succession as follows by clicking on the small triangle thingy to the left of the words that follow

3.HKEY_LOCAL_MACHINESoftwareMicrosoft­WindowsCurrentVersionPoliciesAttachme­nt

4.Once you have accessed the Attachments folder you should have ScanWithAntivirus
right click on it and choose Modify and put the value "1" (which equals "off")
Change 3 to 1 

6/21/2013

Compare 2 tables. Get all values from table1 and not in table2 (outliers)

(select distinct column1 from Table1)
except
(select distinct column2 from Table2)

or

Select Table1.*
From Table1 LEFT JOIN Table2
     ON Table1.column1 = Table2.column2
Where Table2.column2 IS NULL

or

SELECT *
FROM table1
WHERE column1 not in (SELECT column2 FROM table2)

6/13/2013

For 2011, taxpayers may be able to claim the retirement savings contribution credit if their modified AGI is not more than:

• $56,500 for Married Filing Jointly
• $42,375 for Head of Household
• $28,250 for Single, Married Filing Separately, or Qualifying Widow(er)

 Determining the Amount of the Credit

The credit can be as low as 10% or as high as 50% of a maximum annual contribution of $2,000 per person depending on filing status and AGI. http://www.irs.gov/pub/irs-pdf/f8880.pdf

 

 

6/4/2013

TextBox1.focus does not work then use TextBox1.Select()

5/31/2013

Select * from subquery

SELECT t.*, a+b AS total_sum FROM(SELECT SUM(column1)AS a, SUM(column2)AS b FROMtable) t

update cust
set CUSTSALESGRADE = SALESGRADE,CUSTGPGRADE=GPGRADE
from
(select INV_CUSTID,
      (CASE
            WHEN SUM(INV_SUBTOTAL)  < 5000                   THEN 'F'
            WHEN SUM(INV_SUBTOTAL) BETWEEN 5000 AND 15000    THEN 'E'
            WHEN SUM(INV_SUBTOTAL) BETWEEN 15000  AND 50000  THEN 'D'
            WHEN SUM(INV_SUBTOTAL) BETWEEN 50000  AND 100000 THEN 'C'
            WHEN SUM(INV_SUBTOTAL) BETWEEN 100000 AND 200000 THEN 'B'
            WHEN SUM(INV_SUBTOTAL) > 200000 THEN 'A'
      END) SALESGRADE,  
      (CASE
            WHEN SUM(INV_SUBTOTAL)-SUM(INV_COST)  < 5000                   THEN 'F'
            WHEN SUM(INV_SUBTOTAL)-SUM(INV_COST) BETWEEN 5000 AND 15000    THEN 'E'
            WHEN SUM(INV_SUBTOTAL)-SUM(INV_COST) BETWEEN 15000  AND 50000  THEN 'D'
            WHEN SUM(INV_SUBTOTAL)-SUM(INV_COST) BETWEEN 50000  AND 100000 THEN 'C'
            WHEN SUM(INV_SUBTOTAL)-SUM(INV_COST) BETWEEN 100000 AND 200000 THEN 'B'
            WHEN SUM(INV_SUBTOTAL)-SUM(INV_COST) > 200000 THEN 'A'
      END)  as GPGRADE
      from INV
      where INV_DATE>DATEADD(year,-1,(dateadd(month, datediff(month, -1, getdate()) - 1, -1) + 1))
      GROUP BY INV_CUSTID) sales
 inner join cust on sales.inv_custid = custid

5/29/2013

Add a Clone Function to an existing class

Public Class Person
    Public FirstName As String
    Public LastName As String

    Public Function Clone() As Person
        Return DirectCast(Me.MemberwiseClone(), Person)
    End Function
End Class

' Make a Person.
Dim per1 As New Person
per1.FirstName = txtFirstName.Text
per1.LastName = txtLastName.Text

' Clone.
Dim per2 As Person = per1.Clone()

' Display the new person.
lblFirstName.Text = per2.FirstName
lblLastName.Text = per2.LastName

 

 

5/27/2013

Sort Array of Object

  Class CompareEmployeeID : Implements IComparer

        Public Function Compare(ByVal x As Object, ByVal y As Object) As Integer Implements System.Collections.IComparer.Compare

            Dim xEmployee As Employee = DirectCast(x, Employee)

            Dim yEmployee As Employee = DirectCast(y, Employee)

            Return New CaseInsensitiveComparer().Compare(xEmployee.SSNumber, yEmployee.SSNumber)

        End Function

    End Class

 

Dim objEmployeeArray() = objEmployeeList.ToArray 

Array.Sort(objEmployeeArray, New CompareEmployeeID)

5/26/2013

Scion TC Shift Knobs

http://www.ebay.com/itm/RED-FLAME-SHIFT-KNOB-FOR-MANUAL-SHORT-THROW-GEAR-SHIFTER-SELECTOR-M12X1-25-/200827986996?pt=Motors_Car_Truck_Parts_Accessories&fits=Year%3A2009%7CMake%3AScion%7CModel%3AtC%7CSubmodel%3ABase%7CEngine+-+Liter_Display%3A2.4L&hash=item2ec247e434&vxp=mtr

http://www.ebay.com/itm/NEW-IN-BOX-SKUNK2-WEIGHTED-BILLET-GEAR-SHIFT-KNOB-GEARKNOB-5-SPEED-M12-X-1-25-/321107517809?pt=Motors_Car_Truck_Parts_Accessories&hash=item4ac37fe171&vxp=mtr

http://www.ebay.com/itm/BLOX-RACING-490-SHIFT-KNOB-LIMITED-GOLD-SUBARU-TOYOTA-12X1-25MM-1-STOCK-NOW-/290883632134?pt=Motors_Car_Truck_Parts_Accessories&hash=item43ba03fc06&vxp=mtr

http://www.ebay.com/itm/Blox-Limited-490-Spherical-Shift-Knob-Gold-Subaru-WRX-/350472176556?pt=Motors_Car_Truck_Parts_Accessories&hash=item5199c503ac&vxp=mtr

http://www.vexmotorsports.com/Blox-Racing--Limited-Series-490-Shift-Knob--Electric-Blue--12x125mm_p_5855.html

http://www.vexmotorsports.com/search.asp?keyword=knob+12x1.25mm&search=GO

5/22/2013

A prenuptial agreement, antenuptial agreement, or premarital agreement, commonly abbreviated to prenup or prenupt, is a contract entered into prior to marriage, civil union or any other agreement prior to the main agreement by the people intending to marry or contract with each other. The content of a prenuptial agreement can vary widely, but commonly includes provisions for division of property and spousal support in the event of divorce or breakup of marriage. They may also include terms for the forfeiture of assets as a result of divorce on the grounds of adultery; further conditions of guardianship may be included as well.

 Why is the Government Buying Long-Term Bonds? http://www.dollarsandsense.org/archives/2011/0111reuss1.html

 The main way that the Fed influences interest rates is by buying and selling government bonds. It decides whether to increase or decrease interest rates depending on whether it aims to pump up or rein in overall demand for goods and services. When Fed policymakers decide that they want to raise interest rates, the Fed sells government bonds. This sale reduces the price of bonds and raises the interest rate on these bonds. (We can also think of this as the Fed reducing the money supply. This makes money less plentiful and drives up the price of borrowing.) When Fed policymakers decide they want to lower interest rates, the Fed buys government bonds. This purchase increases the price of bonds and lowers the interest rate on these bonds. (We can think of this as the Fed increasing the money supply, which makes money more plentiful and drives down the price of borrowing.)

 

Get Last Day of the Month:

DECLARE @dtDate as DATETIME
DECLARE @LastDay_AnyMonth as datetime
SET @dtDate = '04/01/2013'
set @LastDay_AnyMonth = (SELECT DATEADD(s,-1,DATEADD(mm, DATEDIFF(m,0,@dtDate)+1,0)) )

select @LastDay_AnyMonth

5/20/2013

Stock Myth:

During the first week of May every year, the maxim, "Sell in May and Go Away," gets taken out, dusted off and powered up as a reason to sell stocks. The rhyme is more than just a catchy urban legend: June, July, August and September have historically been the weakest months of the year for the S&P 500 Index.

5/19/2013

Select the higest total in each group.

SELECT MIN(x.id),  -- change to MAX if you want the highest

          x.customer,

          x.total

FROM PURCHASES x

JOIN (SELECT p.customer,

          MAX(total) AS max_total

          FROM PURCHASES p

          GROUP BY p.customer) y ON y.customer = x.customer

           AND y.max_total = x.total

GROUP BY x.customer, x.total

5/17/2013

a href adding target="_blank" will launch a new Tab.

 

 

Dim ds As New DataSet
Dim myURL As String = "http://api.zip-tax.com/request/v20?key=XXXXXX&postalcode=90265&state=CA&format=XML"
ds.ReadXml(myURL)

 

ZipCode by State:

0 = Connecticut (CT), Massachusetts (MA), Maine (ME), New Hampshire (NH), New Jersey (NJ), Puerto Rico (PR), Rhode Island (RI), Vermont (VT), Virgin Islands (VI)

1 = Delaware (DE), New York (NY), Pennsylvania (PA)

2 = District of Columbia (DC), Maryland (MD), North Carolina (NC), South Carolina (SC), Virginia (VA), West Virginia (WV)

3 = Alabama (AL), Florida (FL), Georgia (GA), Mississippi (MS), Tennessee (TN)

4 = Indiana (IN), Kentucky (KY), Michigan (MI), Ohio (OH)

5 = Iowa (IA), Minnesota (MN), Montana (MT), North Dakota (ND), South Dakota (SD), Wisconsin (WI)

6 = Illinois (IL), Kansas (KS), Missouri (MO), Nebraska (NE)

7 = Arkansas (AR), Louisiana (LA), Oklahoma (OK), Texas (TX)

8 = Arizona (AZ), Colorado (CO), Idaho (ID), New Mexico (NM), Nevada (NV), Utah (UT), Wyoming (WY)

9 = Alaska (AK), American Samoa (AS), California (CA), Guam (GU), Hawaii (HI), Oregon (OR), Washington (WA)

 

 

5/16/2013

Set up Filter Keys -  locks Keyboard.

5/8/2013

Special dividends are one-time cash payouts to shareholders. Sometimes, when a company has extra cash on the books, rather than reinvest it back into the company, it will pay it out to shareholders on a one-off basis.

Special dividends are also known as one-time dividends. These payouts are made to shareholders and declared to be separate from regular dividends. They are typically one-off events and are thus not factored into a stock’s dividend yield.

 

 

 

5/6/2013

2013 Tax Reference Guide - http://www.jhannuities.com/media/usa/common/multimedia/pdf/TRGFLY.pdf

 The non-qualified annuity can avoid current tax on the investment gains if it is held in trust, or if it is acquired by an estate on the death of the owner. Non-qualified annuities held by charities--or those that originated before February 28, 1986--are not subject to capital gains taxes.

5/1/2013

Get Tax Juris Third Party

Zip-Tax http://www.zip-tax.com/pricing

Zip2Tax http://www.zip2tax.com/

Avalara http://www.avalara.com/products/avatax

USPS https://tools.usps.com/go/ZipLookupAction!input.action

 

The credit for child and dependent care expenses is a nonrefundable credit that allows taxpayers to reduce their tax liability by a percentage of their child and dependent care expenses.

The maximum expense amounts are $3,000 for one qualifying person and $6,000 for two or more qualifying persons.

The maximum credit rate is 35% of the taxpayer's expenses. A taxpayer must satisfy the five eligibility tests to qualify for the credit. The tests are the:

• Qualifying person test
• Earned income test
• Work-related expense test
• Joint return test
• Provider identification test

The credit is calculated and reported on Form 2441.

2/26/2013

E-sign a document https://www.echosign.adobe.com/en/home.html

Sales Tax Lookup/Filing - http://www.avalara.com/

4/24/2013

You can't manage what you don't measure.

 

http://www.forentrepreneurs.com/startup-killer/

• Cost to Acquire Customers (CAC)
• The ability to monetize those customers, or LTV (which stands for Lifetime Value of a Customer)

Successful web businesses have long understood these metrics as they have such an easy way to measure them. However there is a lot of value in looking at these same metrics for all other businesses.

To compute the cost to acquire a customer, CAC, you would take your entire cost of sales and marketing over a given period, including salaries and other headcount related expenses, and divide it by the number of customers that you acquired in that period.  (In pure web businesses where the headcount doesn’t need to grow as customer acquisition scales, it is also very useful to look customer acquisition costs without the headcount costs.)

To compute the Lifetime Value of a Customer, LTV, you would look at the Gross Margin that you would expect to make from that customer over the lifetime of your relationship. Gross Margin should take into consideration any support, installation, and servicing costs.

CAC calculations

For example, if you are using Google Ad Words to drive traffic to your site, take a look at the following interactive spreadsheet. This example shows a cost per click of 50 cents, and the resulting website visitors converting to a trial at the rate of 5%. Those trials are then shown converting to paid customers at the rate of 10%. What the sheet shows is that each customer is costing you $100 in just lead generation expense. For many consumer facing web sites, it can be hard to get the consumer to pay more than $100 for the service. And this cost does not factor in the marketing staff, web site costs, etc.

Simple Cost of Customer Acquisition Calculation                                                            
                                                                    
Input Variables                                                                    
Total Web Visitors    10,000                                                                
SEM cost per click    $0.50                                                                
Conversion to trial %    5%                                                                
Trial conversion %    10%                                                                
No of Sales & Marketing Staff    5                                                                
Cost per employee per month    $16,500                                                                
                                                                    
                                                                    
Flow    Qty.    Conversion %                                                            
Total Paid Web Vistors    10,000                                                                
Trials    500    5%                                                            
Customers    50    10%                                                            
                                                                    
SEM Marketing Spend    $5,000                                                                
Total Headcount Costs    $82,500                                                                
                                                                    
                                                                    
Cost of Customer Acquisition                                                                    
Without headcount costs    $100.00                                                                
With headcount costs    $1,750.00                                                                
                                          

 

 

                         
Direct Field Sales Force Cost                                                        
                                                                    
(All numbers are annual)                                                                    
                                                                    
    Sales    Sales Eng    Inside Sales                                                        
Team composition    1    1    0.5                                                        
On target earnings    $230,000    $140,000    $90,000                                                        
Salary Cost    $230,000    $140,000    $45,000                                                        
Salary + Overhead    $310,500    $189,000    $60,750                                                        
                                                                    
Total Team Cost    $560,250                                                                
Avg. team Failure Rate    25%                                                                
Adjusted Team Cost    $747,000                                                                
                                                                    
                                                                    
No. of Marketing people    0.5                                                                
Average cost per person    $200,000                                                                
Marketing Programs Spend    $150,000                                                                
Total Marketing Costs    $350,000                                                                
                                                                    
Total Sales & Marketing spend    $1,097,000                                                                
No of deals per team per year    10                                                                
Cost of Customer Acquisition    $109,700                                                                
                                                         

Once you have completed the product, you will want to familiarize yourself with all the latest techniques involved in the low cost sales model, or Sales 2.0.

From a funding standpoint, it is useful to know that your ability to raise capital will dramatically improve as soon as you have proven that you have a viable business model. Think of that as two equations:

• CAC < LTV   (3x appears to be a rough minimum for SaaS businesses)
• CAC should be recovered in < 12 months (for subscription businesses)

Tool to calcualte your CAC thru your website. http://www.panalysis.com/customer_acquisition_cost/

 

 

4/19/2013

gigs  3rd person singular present, plural of gig

Noun A light two-wheeled carriage pulled by one horse. A live performance by or engagement for a musician or group playing popular music. A harpoonlike device used for catching fish or frogs.

Verb Travel in a gig. Perform a gig or gigs. Catch fish or frogs using such a device.

4/15/2013

Wally claimed the standard deduction on last year's tax return and received a state tax refund. Is the refund taxable and if so, how does Wally report it?

Only taxpayers who itemize deductions and receive a state or local refund may have to include all or part of the refund in their taxable income.

4/12/2013

Do not confuse Form 1099 with Form 1098. Generally, Form 1098 reports expenses taxpayers have paid, not income they have received.

What is Taxable income and what is nontaxable. http://apps.irs.gov/app/vita/content/globalmedia/income_tables_a_b_4012.pdf

Alimony = spousal support

Bond Calculator - http://www.treasurydirect.gov/BC/SBCPrice

IBond - An I Bond earns interest monthly from the first day of the month in the issue date. The interest accrues (is added to the bond) for up to 30 years.

• The interest is compounded semiannually. Twice a year, on the 6th and 12th month anniversaries of the bond's issue date, all interest the bond has earned in previous months is in the bond's new principal value on which interest is earned for the next 6 months. For example, in month 7, interest is earned on the original price plus six months of interest. In month 13, interest is earned on the original price plus 12 months of interest.  (However, values displayed by the Savings Bond Calculator for bonds that are less than 5 years old do not include the latest 3 months of interest. These values reflect the interest penalty.) If you hold the bond for at least five years, when you cash in (redeem) the bond, you receive all the interest the bond has earned plus the amount you paid for the bond.
• You can redeem the bond after 12 months. However, if you redeem the bond before it is five years old, you lose the last three months of interest.

http://treasurydirect.gov/indiv/research/indepth/ibonds/res_ibonds_iratesandterms.htm#now

 

IBOND - http://beginnersinvest.about.com/od/ibonds/a/intro-to-series-i-savings-bonds.htm

Series I savings bonds are subject to Federal taxes. When you buy your Series I savings bonds, you will owe the Federal government taxes on the interest income you earn during the time you hold the bonds. Due to the fact that the Series I savings bond is a special type of bond known as a "zero coupon" (that is, you won't receive regular checks in the mail; instead, the interest you earn is added back to the bond value and you'll earn interest on your interest), you have a choice between one of two taxation methods: the cash method or the accrual method. The cash method means you will only pay tax on your I bonds when you redeem them (that is, sell them back) to the United States government. If you hold your bond for 20 years, then you won't pay any tax during that period, but you'll owe a tax when you sell out of the investment. If you opt for the accrual method of taxation on your I bonds, you will pay the tax that is due on the interest you earned for the year that was added back to your principal.

Can You Ever Lose Money Investing In I Bonds?

No. Remarkably, I bonds are one of the only investments in the world that the United States Government guarantees. If inflation picks up, you will earn more interest through the inflation adjustment. If the economy enters deflation, the I bonds have a guarantee that they will never go below 0.00% interest per year, meaning your purchasing power would continue to increase even if you weren't earning any interest on your money.

How Long Do You Have to Hold I Bonds?

Series I savings bonds are not intended to be traded, but rather held as long-term investments. You cannot cash them in for at least 12 months after buying each I bond, and if you redeem the bonds before the 5 year anniversary of the purchase date, you will pay a penalty of three months' interest.

How Are I Bonds Are Taxed?

I bonds are exempt from state taxes and local taxes. They are, however, subject to federal taxes but you as an investor have the option to pay taxes on a cash basis or an accrual basis. Under the cash method, you wouldn't pay taxes until you redeemed your bond because even though you had earned the interest income, you hadn't actually seen any of that money. Under the accrual method, you would pay taxes each year on the income you earned that was added back to the value of your I bond. Many investors prefer the cash method of taxation so they don't have to pay taxes out of their own pocket each year, instead using the bond proceeds when they sell the bond to cover any obligations to the government. For more information, read Tax Benefits of Series I Savings Bonds.

 

Using Series I Bonds to Pay for Education Expenses

You won't pay any tax on the interest income you earn from your Series I savings bondsif you use them to pay for qualified educational expenses and you meet the income limits. Just what count as qualified educational expenses? These include:

• Tuition and fees such as required lab courses to a university or college
• Expenses paid for any course that is required as a part of your degree program or certificate-granting program.
• The cost of books or room and board do not count as qualified expenses.
• The expenses must be incurred on behalf of you, your spouse, or a dependent for whom you claim an exemption on your taxes.

There are several other conditions for paying no taxes on your Series I savings bonds.

• The I bonds must have been purchased after 1989.
• You must pay for the qualified education expenses in the same tax year you cash in your Series I savings bonds.
• You must be at least 24 years or older on the 1st day of the month in which you bought the bonds. If you were 18 years old, for instance, you wouldn't be eligible to use the Series I savings bonds to pay for you or your family's college costs; you'd still be stuck with the tax bill.
• If you are using your Series I savings bonds to pay for the college education of a child or other minor for whom you list as a dependent, the bonds must be registered in your name and / or the name of your spouse. You can list your child as the I bond beneficiary, but you cannot list them as the owner. Otherwise, you won't get the tax exemption on the I bonds when using them to pay for college.
• If you're married, you and your spouse must file a joint tax return to qualify for the Series I savings bonds tax benefits. For same sex partners legally married in the numerous states that permit marriage equality, you're out of luck. Since the Federal government doesn't recognize these marriages, you are, in industry parlance, screwed. Unfortunately, at this time, there's nothing you can do about it unless Congress acts to repeal the Defense of Marriage Act (DOMA).
• You must meet the income limits set forth by the Treasury Department to qualify for the tax benefits of the Series I savings bonds. There are some detailed calculations to arrive at whether or not you qualify (see IRS form 8815). For the last full fiscal tax year, 2008, the interest deduction begins to phase out at $67,100 modified AGI and is completely gone at $82,100. For married joint filers, the tax benefits start to get reduced at $100,650 and are completely gone once your modified adjusted gross income exceed $130,650.
• The college, vocational school, or university must meet federal assistance standards, such as the guaranteed student loan program. Otherwise, you won't get the Series I bond tax exclusion.

What is Form 1099-OID?

You are issued a Form 1099-OID when you have purchased a bond or note for an amount that is less than face value. An OID (Original Issue Discount) is the excess of a bond or note's stated redemption price over its issue price. The stated redemption price is usually the face value of the bond or note (say $10,000). The issue price is generally the amount at which the bond or note was first sold by the issuer (say $9,500).

The profit you make on the purchase ($500 in our example) is the OID and is taxable interest income for you over the life of the bond. You must include a part of the OID as interest income each year you hold the bond - even if you don't actually receive any interest until the bond matures. You'll be issued a Form 1099-OID to document your OID interest.

Question: Are capital gains and capital gain distributions the same thing?

Answer: No. A capital gain occurs when the owner of a mutual fund (or capital asset) sells shares in the fund (or property) for more than its cost and realizes a profit. A capital gain distribution occurs when the mutual fund sells assets for more than their cost and distributes the realized gain to the shareholders.