This site is about New York City. I am a traveler and New York City has to be the most lively places on earth. There are lots of world class entertainment ,venues and different ethic dishes that you can find to sample in NYC. You can be be a part of the city due to NYC efficient public transportation and all you need is a cheap Metro Card to bring you to the action. Being a resident of NYC for more than 20 years there is no place like New York. In the past there is a saying "all roads lead to Rome", the modern saying is "all roads leads to New York City"
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Thursday, February 18, 2010
Tips for using laptops. Laptop sales are going up. Improper posture can hurt neck ,back and wrist. Proper laptop set up.
Laptop Ergonomics
Laptop computers were once used mainly as secondary computers; for travelers who couldn’t get to the office or students to take to the library. Not so anymore. More and more laptops are becoming the primary working computer and most of the time laptops are designed with portability, not good ergonomics in mind.
Computer users who use a laptop on a frequent basis must usually compromise either wrist posture or neck posture. Normally, with a desktop computer, the top of the monitor is positioned around eye level, and the keyboard is placed at about the same level as the elbows. With laptops however, the keyboard and the monitor are attached, so the positions cannot be adjusted independently. The result is that comfort must be compromised. Placing the laptop at a low enough level for a comfortable arm position means that the neck is tilted forward to view the screen; raising the screen to an acceptable level means that the hands are too high. Looking down at the monitor or bending forward for long periods of time can cause neck and shoulder pain.
Person using a laptop
A chair that is too low or a table that is too high can cause poor wrist posture or contact stress between the wrist and the surface edge. This can lead to hand and wrist problems. Laptop users also tend to use their laptops wherever they are—in bed, on the dining room table, on the floor—locations that generally don’t promote good working postures, especially for the neck and back.
A few simple improvements can greatly improve comfort and reduce the chance of injury while working at a laptop computer.
* When using a laptop as your primary computer use an external keyboard, mouse and ideally, an external monitor. This way you can attain an ideal working posture. At the very least, use an external keyboard and mouse and follow the next point for raising the laptop.
* Raise the laptop up off the work surface so that the top of the viewing screen is at approximately eye level. There are many different types of laptop risers available; if possible the riser should be height adjustable to ensure a correct height and accommodate different users. If no riser is available, the laptop can be placed on top of books or a box (just make sure the fan can adequately cool the laptop).
* Take frequent breaks and change postures frequently. Mini-breaks—as short as 10 seconds—are recommended throughout the day. Research has found that short, frequent breaks are actually more beneficial than longer, more infrequent beaks.
* Use a document holder to get documents off of the desk surface.
* Sit in an adjustable chair with good back support. Ensure that your workstation is adjusted so that your wrists and hands are in line with your forearms and not resting on the edge of your laptop.
* When transporting your laptop, use a rolling laptop bag versus carrying it over long distances or a backpack with well padded straps to distribute the weight evenly across your shoulders.
Tuesday, February 16, 2010
Manny Pacquiao and Tim Lincecum
Manny Pacquiao the King Of the Philippines
and Tim Lincecum the King Of San Francisco USA
The world's current pound for pound boxing champion Manny Pacquiao throws the first pitch to Fil-Am Cy Young Award winner Tim Lincecum during the 2009 Filipino Heritage Night at the Giants Game vs the San Diego Padres on Tuesday April 21, 2009
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and Tim Lincecum the King Of San Francisco USA
The world's current pound for pound boxing champion Manny Pacquiao throws the first pitch to Fil-Am Cy Young Award winner Tim Lincecum during the 2009 Filipino Heritage Night at the Giants Game vs the San Diego Padres on Tuesday April 21, 2009
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Manny Pacquiao and Tim Lincecum: The 2 highest paid athletes right now.
Tim Lincecum and the San Francisco Giants agreed deal is worth $23 million over two years. When the two sides exchanged figures last month, Lincecum asked for $13 million while the Giants offered $8 million.
NBCSports.com is reporting that the first year is for $9.5-10 million, which would make the second year worth closer to the $13 million Lincecum wanted for the upcoming season (SI.com is now reporting that the deal is for $8 million in 2010, $13 million in 2011, and with a $1 million signing bonus for each year).
While that means Lincecum is pulling in an unprecedented salary for a player with less than three full years of experience in the majors, it looks like the Giants have come pretty close to hitting their price points for a player tha has won back-to-back Cy Young Awards in his two full big-league seasons.
It's hard to put a price on that kind of production from such a young player. And while Lincecum might not be getting quite the money he wants, if he keeps pitching at an elite level for these two seasons, then we get to do this all over again in 2012.
A lot of people thinks he can get more money and just make a deal for one year instead of 2 years. There are alson athletes who shine in their first 2 years and then later on fade but I doubt this will be Tim bacause his arms are perfect. I have a feeling that Tim will eventually end up with the Yankees you have deep pockets because Tim will end up asking for more in the future because his performance will get better and better which can command more money.
Pacquiao vs Mayweather | Pacquiao vs Mayweather updates | Pacquiao vs Mayweather news | Pacquiao vs Mayweather videos | Pacquiao vs Mayweather 24/7 | Pacquiao vs Mayweather 2010 | Pacquiao vs Mayweather live | Pacquiao vs Mayweather streaming | Pacquiao vs Mayweather online | Pacquiao vs Mayweather pictures | Pacquiao vs Mayweather images | Pacquiao vs Mayweather gallery | Pacquiao vs Mayweather fight | Pacquiao vs Mayweather boxing | Pacquiao vs Mayweather match | Pacquiao vs Mayweather wallpapers | Pacquiao vs Mayweather tickets | Pacquiao vs Mayweather HBO | Pacquiao vs Mayweather episodes | Pacquiao vs Mayweather replay | Pacquiao vs Mayweather result | Pacquiao vs Mayweather venue | Pacquiao vs Mayweather predictions | Pacquiao vs Mayweather tale of the tape | Pacquiao vs Mayweather bout | Pacquiao vs Mayweather showdown | Pacquiao vs Mayweather reports | Pacquiao vs Mayweather edition | Pacquiao vs Mayweather night | Pacquiao vs Mayweather presser | Pacquiao vs Mayweather teaser | Pacquiao vs Mayweather drama | Pacquiao vs Mayweather conference | Pacquiao vs Mayweather press conference | Pacquiao vs Mayweather interviews | Pacquiao vs Mayweather possibility | Pacquiao vs Mayweather negotiations | Pacquiao vs Mayweather promotions | Pacquiao vs Mayweather deal | Pacquiao vs Mayweather contract | Pacquiao vs Mayweather agreement | Pacquiao vs Mayweather blog | Pacquiao vs Mayweather site | Pacquiao vs Mayweather website | Pacquiao vs Mayweather undercards | Pacquiao vs Mayweather problems | Pacquiao vs Mayweather lawsuit | Pacquiao vs Mayweather story | Pacquiao vs Mayweather history | Pacquiao vs Mayweather watch | Pacquiao vs Mayweather fans | Pacquiao vs Mayweather pics | Pacquiao vs Mayweather arena | Pacquiao vs Mayweather las vegas | Pacquiao vs Mayweather nevada | Pacquiao vs Mayweather P4P | Pacquiao vs Mayweather supremacy | Pacquiao vs Mayweather battle | Pacquiao vs Mayweather war | Pacquiao vs Mayweather top rank promotions | Pacquiao vs Mayweather golden boy promotions | Pacquiao vs Mayweather magnitude | Pacquiao vs Mayweather intensity | Pacquiao vs Mayweather demands | Pacquiao vs Mayweather PPV | Pacquiao vs Mayweather pay-per-view | Pacquiao vs Mayweather training | Pacquiao vs Mayweather camps | Pacquiao vs Mayweather workouts | Pacquiao vs Mayweather strategies | Pacquiao vs Mayweather game | Pacquiao vs Mayweather plans | Pacquiao vs Mayweather gameplan | Pacquiao vs Mayweather pot | Pacquiao vs Mayweather money | Pacquiao vs Mayweather advantages | Pacquiao vs Mayweather disadvantages | Pacquiao vs Mayweather rules | Pacquiao vs Mayweather officials | Pacquiao vs Mayweather referee | Pacquiao vs Mayweather scorecards | Pacquiao vs Mayweather gloves | Pacquiao vs Mayweather highlights | Pacquiao vs Mayweather weign-in | Pacquiao vs Mayweather interviews | Pacquiao vs Mayweather media day | Pacquiao vs Mayweather practices | Pacquiao vs Mayweather posters | Pacquiao vs Mayweather banners | Pacquiao vs Mayweather build up | Pacquiao vs Mayweather distractions | Pacquiao vs Mayweather firepower | Pacquiao vs Mayweather belt | Pacquiao vs Mayweather prize money | Pacquiao vs Mayweather weight | Pacquiao vs Mayweather catchweight | Pacquiao vs Mayweather tour | Pacquiao vs Mayweather world champion | Pacquiao vs Mayweather overview | Pacquiao vs Mayweather sparrings | Pacquiao vs Mayweather partners | Pacquiao vs Mayweather entourage | Pacquiao vs Mayweather analysis | Pacquiao vs Mayweather round by round | Pacquiao vs Mayweather coverage | Pacquiao vs Mayweather actions | Pacquiao vs Mayweather announcements | Pacquiao vs Mayweather promos | Pacquiao vs Mayweather guests | Pacquiao vs Mayweather organizers | Pacquiao vs Mayweather sponsors | Pacquiao vs Mayweather sparmates | Pacquiao vs Mayweather betting | Pacquiao vs Mayweather titles | Pacquiao vs Mayweather honors | Pacquiao vs Mayweather awards | watch Pacquiao vs Mayweather
NBCSports.com is reporting that the first year is for $9.5-10 million, which would make the second year worth closer to the $13 million Lincecum wanted for the upcoming season (SI.com is now reporting that the deal is for $8 million in 2010, $13 million in 2011, and with a $1 million signing bonus for each year).
While that means Lincecum is pulling in an unprecedented salary for a player with less than three full years of experience in the majors, it looks like the Giants have come pretty close to hitting their price points for a player tha has won back-to-back Cy Young Awards in his two full big-league seasons.
It's hard to put a price on that kind of production from such a young player. And while Lincecum might not be getting quite the money he wants, if he keeps pitching at an elite level for these two seasons, then we get to do this all over again in 2012.
A lot of people thinks he can get more money and just make a deal for one year instead of 2 years. There are alson athletes who shine in their first 2 years and then later on fade but I doubt this will be Tim bacause his arms are perfect. I have a feeling that Tim will eventually end up with the Yankees you have deep pockets because Tim will end up asking for more in the future because his performance will get better and better which can command more money.
Pacquiao vs Mayweather | Pacquiao vs Mayweather updates | Pacquiao vs Mayweather news | Pacquiao vs Mayweather videos | Pacquiao vs Mayweather 24/7 | Pacquiao vs Mayweather 2010 | Pacquiao vs Mayweather live | Pacquiao vs Mayweather streaming | Pacquiao vs Mayweather online | Pacquiao vs Mayweather pictures | Pacquiao vs Mayweather images | Pacquiao vs Mayweather gallery | Pacquiao vs Mayweather fight | Pacquiao vs Mayweather boxing | Pacquiao vs Mayweather match | Pacquiao vs Mayweather wallpapers | Pacquiao vs Mayweather tickets | Pacquiao vs Mayweather HBO | Pacquiao vs Mayweather episodes | Pacquiao vs Mayweather replay | Pacquiao vs Mayweather result | Pacquiao vs Mayweather venue | Pacquiao vs Mayweather predictions | Pacquiao vs Mayweather tale of the tape | Pacquiao vs Mayweather bout | Pacquiao vs Mayweather showdown | Pacquiao vs Mayweather reports | Pacquiao vs Mayweather edition | Pacquiao vs Mayweather night | Pacquiao vs Mayweather presser | Pacquiao vs Mayweather teaser | Pacquiao vs Mayweather drama | Pacquiao vs Mayweather conference | Pacquiao vs Mayweather press conference | Pacquiao vs Mayweather interviews | Pacquiao vs Mayweather possibility | Pacquiao vs Mayweather negotiations | Pacquiao vs Mayweather promotions | Pacquiao vs Mayweather deal | Pacquiao vs Mayweather contract | Pacquiao vs Mayweather agreement | Pacquiao vs Mayweather blog | Pacquiao vs Mayweather site | Pacquiao vs Mayweather website | Pacquiao vs Mayweather undercards | Pacquiao vs Mayweather problems | Pacquiao vs Mayweather lawsuit | Pacquiao vs Mayweather story | Pacquiao vs Mayweather history | Pacquiao vs Mayweather watch | Pacquiao vs Mayweather fans | Pacquiao vs Mayweather pics | Pacquiao vs Mayweather arena | Pacquiao vs Mayweather las vegas | Pacquiao vs Mayweather nevada | Pacquiao vs Mayweather P4P | Pacquiao vs Mayweather supremacy | Pacquiao vs Mayweather battle | Pacquiao vs Mayweather war | Pacquiao vs Mayweather top rank promotions | Pacquiao vs Mayweather golden boy promotions | Pacquiao vs Mayweather magnitude | Pacquiao vs Mayweather intensity | Pacquiao vs Mayweather demands | Pacquiao vs Mayweather PPV | Pacquiao vs Mayweather pay-per-view | Pacquiao vs Mayweather training | Pacquiao vs Mayweather camps | Pacquiao vs Mayweather workouts | Pacquiao vs Mayweather strategies | Pacquiao vs Mayweather game | Pacquiao vs Mayweather plans | Pacquiao vs Mayweather gameplan | Pacquiao vs Mayweather pot | Pacquiao vs Mayweather money | Pacquiao vs Mayweather advantages | Pacquiao vs Mayweather disadvantages | Pacquiao vs Mayweather rules | Pacquiao vs Mayweather officials | Pacquiao vs Mayweather referee | Pacquiao vs Mayweather scorecards | Pacquiao vs Mayweather gloves | Pacquiao vs Mayweather highlights | Pacquiao vs Mayweather weign-in | Pacquiao vs Mayweather interviews | Pacquiao vs Mayweather media day | Pacquiao vs Mayweather practices | Pacquiao vs Mayweather posters | Pacquiao vs Mayweather banners | Pacquiao vs Mayweather build up | Pacquiao vs Mayweather distractions | Pacquiao vs Mayweather firepower | Pacquiao vs Mayweather belt | Pacquiao vs Mayweather prize money | Pacquiao vs Mayweather weight | Pacquiao vs Mayweather catchweight | Pacquiao vs Mayweather tour | Pacquiao vs Mayweather world champion | Pacquiao vs Mayweather overview | Pacquiao vs Mayweather sparrings | Pacquiao vs Mayweather partners | Pacquiao vs Mayweather entourage | Pacquiao vs Mayweather analysis | Pacquiao vs Mayweather round by round | Pacquiao vs Mayweather coverage | Pacquiao vs Mayweather actions | Pacquiao vs Mayweather announcements | Pacquiao vs Mayweather promos | Pacquiao vs Mayweather guests | Pacquiao vs Mayweather organizers | Pacquiao vs Mayweather sponsors | Pacquiao vs Mayweather sparmates | Pacquiao vs Mayweather betting | Pacquiao vs Mayweather titles | Pacquiao vs Mayweather honors | Pacquiao vs Mayweather awards | watch Pacquiao vs Mayweather
Tim Lincecum: The best filipino athletes in baseball right now. What is tim lincecum's ethnicity?
Theres no doubt he is white. The correct answer is Tim Lincecum is white and Filipino. I like him cause he loves his Filipino side.
Tim is 5'11" and 172-pounds. He is 25 years old. Tim Lincecum is a starting pitcher for the San Francisco Giants and he has been absolutely dominant since he first made his debut in May of 2007. He is the first pitcher in Major League Baseball history to win the prestigious Cy Young Award in each of his first two full seasons. He is also the only pitcher to strike out more than 260 hitters in each of those two seasons, and his competition isn't even close.
And Becky Asis, his mother.
A second-generation Filipino-American, Becky is one of Balleriano and Philomena Asis' 10 children—eight girls, and two boys.
Their father Balleriano was born in Honolulu, HI and his father, Genaro Asis was born in Mindanao, Philippines; his mother, Alberta Alcoy was born in Cebu City, Philippines.
Their mother Philomena was born in Stockton, CA and her father, Leoncio Marcigan was born in Batangas, Philippines; her mother, Anustasia Dominguez was born in Siquijor, Philippines.
Outside of baseball, Lincecum is a homebody and a family man. He has two nephews who "love to play ball with their Uncle Tim," and dozens of cousins. He also was extremely close to Balleriano who passed away in August of 2007, and it showed on the field.
Just days after his passing, Lincecum had to pitch against the Chicago Cubs. Through the first eight innings of the game he was his usual dominant self, but in the ninth inning everything came crashing down.
Tim Lincecum in action. The 2008 & 2009 NL Cy Young Award winner.
Pacquiao vs Mayweather | Pacquiao vs Mayweather updates | Pacquiao vs Mayweather news | Pacquiao vs Mayweather videos | Pacquiao vs Mayweather 24/7 | Pacquiao vs Mayweather 2010 | Pacquiao vs Mayweather live | Pacquiao vs Mayweather streaming | Pacquiao vs Mayweather online | Pacquiao vs Mayweather pictures | Pacquiao vs Mayweather images | Pacquiao vs Mayweather gallery | Pacquiao vs Mayweather fight | Pacquiao vs Mayweather boxing | Pacquiao vs Mayweather match | Pacquiao vs Mayweather wallpapers | Pacquiao vs Mayweather tickets | Pacquiao vs Mayweather HBO | Pacquiao vs Mayweather episodes | Pacquiao vs Mayweather replay | Pacquiao vs Mayweather result | Pacquiao vs Mayweather venue | Pacquiao vs Mayweather predictions | Pacquiao vs Mayweather tale of the tape | Pacquiao vs Mayweather bout | Pacquiao vs Mayweather showdown | Pacquiao vs Mayweather reports | Pacquiao vs Mayweather edition | Pacquiao vs Mayweather night | Pacquiao vs Mayweather presser | Pacquiao vs Mayweather teaser | Pacquiao vs Mayweather drama | Pacquiao vs Mayweather conference | Pacquiao vs Mayweather press conference | Pacquiao vs Mayweather interviews | Pacquiao vs Mayweather possibility | Pacquiao vs Mayweather negotiations | Pacquiao vs Mayweather promotions | Pacquiao vs Mayweather deal | Pacquiao vs Mayweather contract | Pacquiao vs Mayweather agreement | Pacquiao vs Mayweather blog | Pacquiao vs Mayweather site | Pacquiao vs Mayweather website | Pacquiao vs Mayweather undercards | Pacquiao vs Mayweather problems | Pacquiao vs Mayweather lawsuit | Pacquiao vs Mayweather story | Pacquiao vs Mayweather history | Pacquiao vs Mayweather watch | Pacquiao vs Mayweather fans | Pacquiao vs Mayweather pics | Pacquiao vs Mayweather arena | Pacquiao vs Mayweather las vegas | Pacquiao vs Mayweather nevada | Pacquiao vs Mayweather P4P | Pacquiao vs Mayweather supremacy | Pacquiao vs Mayweather battle | Pacquiao vs Mayweather war | Pacquiao vs Mayweather top rank promotions | Pacquiao vs Mayweather golden boy promotions | Pacquiao vs Mayweather magnitude | Pacquiao vs Mayweather intensity | Pacquiao vs Mayweather demands | Pacquiao vs Mayweather PPV | Pacquiao vs Mayweather pay-per-view | Pacquiao vs Mayweather training | Pacquiao vs Mayweather camps | Pacquiao vs Mayweather workouts | Pacquiao vs Mayweather strategies | Pacquiao vs Mayweather game | Pacquiao vs Mayweather plans | Pacquiao vs Mayweather gameplan | Pacquiao vs Mayweather pot | Pacquiao vs Mayweather money | Pacquiao vs Mayweather advantages | Pacquiao vs Mayweather disadvantages | Pacquiao vs Mayweather rules | Pacquiao vs Mayweather officials | Pacquiao vs Mayweather referee | Pacquiao vs Mayweather scorecards | Pacquiao vs Mayweather gloves | Pacquiao vs Mayweather highlights | Pacquiao vs Mayweather weign-in | Pacquiao vs Mayweather interviews | Pacquiao vs Mayweather media day | Pacquiao vs Mayweather practices | Pacquiao vs Mayweather posters | Pacquiao vs Mayweather banners | Pacquiao vs Mayweather build up | Pacquiao vs Mayweather distractions | Pacquiao vs Mayweather firepower | Pacquiao vs Mayweather belt | Pacquiao vs Mayweather prize money | Pacquiao vs Mayweather weight | Pacquiao vs Mayweather catchweight | Pacquiao vs Mayweather tour | Pacquiao vs Mayweather world champion | Pacquiao vs Mayweather overview | Pacquiao vs Mayweather sparrings | Pacquiao vs Mayweather partners | Pacquiao vs Mayweather entourage | Pacquiao vs Mayweather analysis | Pacquiao vs Mayweather round by round | Pacquiao vs Mayweather coverage | Pacquiao vs Mayweather actions | Pacquiao vs Mayweather announcements | Pacquiao vs Mayweather promos | Pacquiao vs Mayweather guests | Pacquiao vs Mayweather organizers | Pacquiao vs Mayweather sponsors | Pacquiao vs Mayweather sparmates | Pacquiao vs Mayweather betting | Pacquiao vs Mayweather titles | Pacquiao vs Mayweather honors | Pacquiao vs Mayweather awards | watch Pacquiao vs Mayweather
Manny Pacquiao and Tim Lincecum: The 2 best filipino athletes right now.
To me baseball is life. When i was growing up, I played baseball, softball and stickball. I was a crazy kid growing up so they give me a cathing position which i get bruises when on the chest, legs, arms and etc because sometimes you can just cant predect and catch the ball. To lazy to go to the park, we play on the streets. I have broken a few glass windows with a baseball in the neighborhood and i have gotten in trouble with somebodys mother because i told this kid her mom was a whore and she told her mother. So her mom summoned me and i had to make some excuse to get off the case.
Growing up, I love the New York Mets and the Yankees. I idolize Darryl Strawberry, Dwight Gooden, Don Mattingly and etc. There were a lot of Latino baseball superstar and maybe one filipino baseball superball which is as rare as a fish in a contaminated river but nothing as great as the San Francisco Giants Tim Lincecum. He is the 2008 & 2009 NL Cy Young Tim Lincecum. Thats back to back awards yo know how difficult that is yo all. Now I have a reason to enjoy baseball more. Although he is not purebloodied Filipino. Ill like the guy and draft him in my minds team. Also in his family tree he had somebody from my hometown of Cebu. So Tim Lincecum is my new favorate baseball player.
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Friday, February 12, 2010
2010 Winter Olympics opening ceremony
The Opening Ceremony of the 2010 Winter Olympics (Vancouver 2010) will be held on February 12, 2010 beginning at 6:00 pm PST (02:00 UTC, Feb 13) at the BC Place Stadium in Vancouver, British Columbia, Canada. With more than 40 million dollars allocated for just the opening ceremony, paid in part by the federal government, the ceremonies will be the most expensive to take place in any Winter Olympics and the second most expensive in Olympic history after the Beijing 2008 games. They will also be the first Olympic ceremonies to be held indoors. Both ceremonies will be directed by David Atkins, the director of the Sydney 2000, and Torino 2006 Olympic games.
The event will be officially opened by Governor General Michaƫlle Jean on behalf of Queen Elizabeth II.
Thursday, February 11, 2010
How to reduce tax if you win the Lottery .(reduce your estate tax.) Gift the money to your sons, daughters and grandchildren
You don't say how large your estate is, but unless it is over $3,500,000 or you plan on gifting more than a million dollars, I would just give your son the money and file the form 709. You would owe no gift tax and your son would not have to report it as income. A problem could develop, if say for instance, your friend who may not have an estate problem now, wins the lottery or inherits money. Both instances are probably unlikely, but if it happened your friend might have to suddenly account for the gifts he made in the past. I doubt if would paper trail back to you, but why take the chance. If you are married you can each give a $13,000 gift, or give him $13,000 now and $13,000 January 1st. You could give him $500,000 if you wanted to. All that would happen is you would file form 709 and show you used $487,000 of you lifetime gift allowance. Again you would pay no gift tax and you would have reduced the value of your estate by $500,000.
2010 Gift Tax Annual Exclusion to Remain at $13,000
In the United States, every person that dies with more than a certain amount is charged a “death tax” on the excess if the money goes to anyone besides their spouse. Currently, the limit is $3,500,000 per person.
To keep people from avoiding estate taxation by giving away all their money right before they die, the IRS also puts limits on the amount you can gift in any one year to any one person, as well as a cumulative limit over their lifetime for gifts that exceed the annual exemption amount.
In 2009, this annual gift exclusion is $13,000 per recipient, per year. The lifetime gift limit is $1,000,000. Anything you give in excess to $13,000 per recipient, per year is essentially subtracted from the lifetime limit of $1,000,000. This simultaneously reduces the amount the can be transferred tax-free at death.
The Internal Revenue Service announced in late October that the annual gift tax exclusion for 2010 will be $13,000, the same as in 2009. The annual exclusion allows every individual to give $13,000 to each family member or other beneficiary without any transfer tax implications. If only one spouse makes a gift to an individual, the donor and his or her spouse can elect to treat a gift to an individual as though each spouse made one-half of the gift to the individual, effectively allowing a married individual to double the benefit of the annual exclusion to $26,000 if the non-donor spouse makes no annual exclusion gifts to the done in the same calendar year.
Now let’s suppose you give a gift of $14,000 instead of $13,000. This is not a problem for you or your son, except you exceeded the annual exclusion by $1,000. You would need to file form 709, but you will not owe any gift tax. You are allowed to give $1,000,000 lifetime over the annual exclusion of $13,000 per year. So in this case, your $1,000,000 lifetime gift tax exclusion will be reduced to $999,000.
Given the above, the potential estate tax savings offered by the annual gift tax exclusion can be substantial. For example, suppose a mother and father with a large estate have two married children and four grandchildren. Mother and father could transfer $26,000 to each child and grandchild ($156,000 annually) without gift taxes. After five years, the gifting will have reduced mother and father’s combined estate by $780,000
To keep people from avoiding estate taxation by giving away all their money right before they die, the IRS also puts limits on the amount you can gift in any one year to any one person, as well as a cumulative limit over their lifetime for gifts that exceed the annual exemption amount.
In 2009, this annual gift exclusion is $13,000 per recipient, per year. The lifetime gift limit is $1,000,000. Anything you give in excess to $13,000 per recipient, per year is essentially subtracted from the lifetime limit of $1,000,000. This simultaneously reduces the amount the can be transferred tax-free at death.
The Internal Revenue Service announced in late October that the annual gift tax exclusion for 2010 will be $13,000, the same as in 2009. The annual exclusion allows every individual to give $13,000 to each family member or other beneficiary without any transfer tax implications. If only one spouse makes a gift to an individual, the donor and his or her spouse can elect to treat a gift to an individual as though each spouse made one-half of the gift to the individual, effectively allowing a married individual to double the benefit of the annual exclusion to $26,000 if the non-donor spouse makes no annual exclusion gifts to the done in the same calendar year.
Now let’s suppose you give a gift of $14,000 instead of $13,000. This is not a problem for you or your son, except you exceeded the annual exclusion by $1,000. You would need to file form 709, but you will not owe any gift tax. You are allowed to give $1,000,000 lifetime over the annual exclusion of $13,000 per year. So in this case, your $1,000,000 lifetime gift tax exclusion will be reduced to $999,000.
Given the above, the potential estate tax savings offered by the annual gift tax exclusion can be substantial. For example, suppose a mother and father with a large estate have two married children and four grandchildren. Mother and father could transfer $26,000 to each child and grandchild ($156,000 annually) without gift taxes. After five years, the gifting will have reduced mother and father’s combined estate by $780,000
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