#Legislative Bulletin

[syrakhanistan]

Creation of the CONTACT Act

[Newspaper clipping, unknown source.]

“20XX: The passing of the CONTACT Act was recently given full assent.

This piece of executive-creative legislation, which has the full title of ‘The Act and Bills for the Comprehensive Oversight of Notifications, Tracking and Accountability in ConTracts’, more commonly known as the CONTACT Bill, and registered as ‘CONTACT Act presented by the Council of Syrakhanistan (SB-C 627-1A)’ is another stepping stone on the legislative agenda for the creation, assessment and regulation of certain activities related to Contractual obligations.

This Bill is…”

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[ERROR. ERROR. ERROR.]

[UNABLE TO PROCESS REQUEST. SYSTEM PARSING ERROR TO ADMINISTRATOR. ERROR. ERROR.]

[ACCESS PRIVILEGES REVOKED. ACCESS DENIED. ACCESS DENIED.]

[…]

[RELOADING ACCESS CODES. PROCESSING…]

[ACTIVATING OVERRIDE ORDERS. ENGAGING QUANTUM LOCKING.]

[REVOKING ACCESS LIMITS. UPGRADING OVERRIDE ACCESS.]

[PROCESSING…]

[DONE.]

[…]

[WELCOME, WARMASTER. HOW CAN I SERVE YOU TODAY?]

[…\…\…\…\documents\privilege\frequency23975A\emails\ARCHIVE_627-1B.mp4]

[PROCESSING…]

[WARNING - ACCESS TO THIS DOCUMENT IS RESTRICTED TO SECURITY LEVEL OMEGA AND ABOVE. ANY ATTEMPTS TO ACCESS DOCUMENT WITHOUT THIS CLEARANCE WILL LEAD TO, AND NOT LIMITED TO:

- GRIEVOUS BODILY HARM

- TORTURE

- EXECUTION

- ETERNAL IMPRISONMENT

- SOUL EXTRACTION

- ANNIHILATION AND TRUE THIRD DEATH

- ALL OF THE ABOVE AS APPLICABLE TO FAMILY MEMBERS FOUR TIMES REMOVED.

GLORY TO THE FIRST. SYRAKHANISTAN SHALL PREVAIL.]

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>Processing request...

>Invoking Warmaster-level access override…

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[Archive recording of relevant executive discussion with regards to the creation of the CONTACT Act. Date and time: unknown. Location: Warmaster’s Office, Inner Sanctum, Magna Ovi Base Alpha, Primis Officio Assassinorum, Schwarzschild Basin Crater A.]

[Notice: This recording makes usage of the Proto-Hinano Effective Projector as well as the CTS Memoria System for better cognitive processing and viewing. Please seek medical attention if you gain any unusual symptoms following viewing of this recording.]

…

“…This request is extremely unusual, and obviously HIGHLY heretical.” The purr coming from the ancient-looking creature finally responded to the posed question from the figure standing against the window.

“These are unusual times, are they not? And besides, it’s not TOO big of a request given the… existing framework.” The figure responded, a hand absentmindedly threading through her long pale hair.

The Warmaster turned from the view from the window, and turned to the creature sitting comfortably in what should be HER chair.

“I wouldn’t make such an appalling request if I didn’t think it was necessary.” She spoke softly as she paced towards her desk, placing her hands down and staring at the squirrel-looking thing.

“…Hmm. Warmaster, no matter your rank or privilege, such a request would usually be grounds for immediate excommunication and eradication. To even think that one such as I would accept it would be utterly absurd!” It continued, with no change in it’s voice, let alone emotions.

The First raised an eyebrow at it.

“…but I suppose I am becoming more absurd in my old age.” The creature finally gave a small sigh.

“So?” The girl asked.

“Well… I’ll go over it again. It’s… well, frankly it’s a bit of a faff. Especially with some of the numbers I’m calculating for it.” The little thing stood up and began circling around the seat. “However, I suppose it’s our mistake for instituting such massive boundaries on the First Officio in the first place. If anything, I’m surprised it’s taken this long for anyone at the First to make a more… reasonable internship programme.”

The Warmaster chuckled at that. “Yes, well, my operation is supposed to be the elite of the elite… but even the elite need at least something to stand on. A few temps held as de jure non-members would at least stop the haemorrhaging budget…”

“Tell me, Warmaster. Was this the main objective of your little project down there all along?” Another purr.

The Warmaster of the First took a moment, before shrugging. “Who knows? Perhaps, or perhaps not. I can’t deny that it helps, though.”

“Obviously, I must advise against any—” The creature began, before being cut off by a hand being held up and a shaking head. “Don’t panic, boss - these Contractors will not be considered regular members and contractees of the Officio system, after all. They ABSOLUTELY will have nothing to do with operations here, or with regards to any other matters.”

The Warmaster tapped a few lines on the papers on the desk as if to remind the creature of something. “At most, I’ll ensure that each one will have a de jure registration with a certain Officio; I do have a few favours to call in with my friends in the Sixteenth, after all.”

The little thing gave an almost disgusted shiver. “Yet another thing I have to bring up with Jyu? Gosh, sometimes you work me harder than I work you!”

Another chuckle. “So don’t get your tail in a twist. The poor bastards will be under my full control, but will also have absolutely nothing to do with my OFFICIAL boundaries. It might make a few other things easier as well, given the earlier events of—”

A growl. “You’re not going to let that go, are you?”

Narrowed eyes. “You’re fucking right I’m not. You KNEW what we could have done to help against that cackling horror - your arrogance put the Great Plan into a whole deal of jeopardy. The fact that we can’t even APOLOGISE because me and you are the ‘oh so great First’… No, this is one thing I will NEVER stop bringing up.”

The room shakes a little; while it could be a Moonquake from the usual Egg-shaped source, it’s more likely that one can guess the true source in this moment.

Finally, the tension dissipates, and the squirrel-rat thing makes a downwards-dog stretch towards the Warmaster. “Temper, temper. Let’s take a moment, eh?”

A long breath in, and out. Any sign of a heightened emotion quickly annihilated. “No need. As long as you accept this contract extension as according to what I’ve written… Hopefully it might at the very least give us some breathing room against similar happenings, or perhaps even cure the cause. At the very least, it’ll perhaps prevent crap like this and that happening again. Now, if only you’d approved it WHEN I ORIGINALLY ASKED…”

A swishing tail, and then the creature vanished. An echo is heard.

“Very well. But ensure that you continue to do your best, Warmaster. I do not wish to see any more complications crossing my mind. I hope you understand.”

And then, nothing.

The Warmaster looks around the now empty Office, before sitting back down in her seat. She wheels it over to the window instead of back to the desk, and takes a deep breath in, before sighing.

“Bloody rat-bastard…” She whined to herself. “Still. At least it’s being cooperative for once. Maybe I’ve been of more use to it than I thought…”

She reclined a little, before raising her eyes to the window, gazing to the stars and to the nigh-invisible dark-pink glow that remained on the horizon.

“…I’m so alone sometimes. Wonder what I would have done… before…” She murmured to herself, before closing her eyes, thinking about papers, bills, and flowing seas of sand.

…

[LOGGING OUT…]

[WARNING: OVERRIDE HAS BEEN LOGGED BY SYSTEM. //I see you. I’ll be coming for you soon.// ANY ERRONEOUS AND/OR CRIMINAL USAGE WILL BE TAKEN NOTE OF.]

…

[Newspaper clipping, continued.]

“…This bill is another attempt at reforms to the increasingly expensive Imperial Marines and Inquisition, the military arms of the executive branch. However, commentators are already making estimates that this particular bill will ensure that the organisations are far more cost-effective, while also predicting their imminent expansion and overhaul, making particular note of the decentralised nature of some of the reforms combined with the creation of more internal safeguards and background checks. While many seem to regard the bill as yet another bureaucratic and logistical reformation, it is clear to political analysts that the CONTACT Act has more than meets the eye.”

[carlocarrasco]

Muntinlupa City raises cash incentives for local athletes who are able to win in local and international sports events

Recently in the progressive City of Muntinlupa, the City Government officially raised the cash incentives for its local athletes who are able to win medals in varied local and international competitions, according to a Manila Bulletin news report. To put things in perspective, posted below is the excerpt from the Manila Bulletin news report. Some parts in boldface… The Muntinlupa City…

[clonerightsagenda]

Getting Involved Locally

Every time I see a post implying the only two politically relevant actions you can take in America are voting or not voting in federal elections, I tell myself I will make this post, so now I am finally doing it.

As an American, it can be frustrating and dispiriting to feel like we're being held hostage by our politicians while the United States continues to be one of the biggest forces for suffering on a global scale. This post is not about what we can do on that scale but instead suggests that, if you're feeling powerless and depressed about your national/international impact, you can take action on the local level. I got involved with a local activist group a few years ago, and we've been able to tangibly help people in our community, get genuine policy passed, and net some legislative wins. It's much easier to influence a smaller system, and a lot more rewarding than doomscrolling on social media.

Disclaimer: I am an American who lives on the outskirts of a fairly large city. This post reflects my experience and not everything in it may be applicable to yours. Take what is useful and leave the rest.

What's out there?

There are a variety of ways to get involved locally depending on your preferences. I'm going to lump them into a few categories:

Local government. City council, school boards, library boards, etc. Many of these orgs have open meetings and allow public comment. They're often sparsely attended and members are frequently elected by small margins, so they're far more likely to listen to what you have to say than federal legislators. Check out your home's website to see if you can find minutes and agendas to learn what they're discussing and how you can weigh in. Great choice if you want to develop a first name basis nemesishood with a local politician.

Volunteering. If you have low bandwidth and just want someone to tell you what to do, but would like to know your actions immediately benefit real people, volunteering gigs might be for you. Lots of organizations need help! Community kitchens, greenspace cleanups, giving immigrants rides to appointments, phonebanking, tutoring, supporting cultural centers, etc. Find orgs connected to something you're interested in and see what they need.

Organizing. Organizing involves long term work to build groups of people who can push for change. Outside of labor unions, there are tenant unions (renters pushing their landlords for better conditions) and groups organizing around a specific issue. (Off the top of my head, in my area I'm aware of multiple groups organizing around abolition/decarceration, minimum wage, environmental justice, transit, and reproductive justice.) These groups require more commitment, but that also means you'll have more input than showing up to volunteer for a nonprofit a few times a month.

(The group I'm currently involved with is organizing-focused, so if you're curious I'm happy to share more details of what that's like, I just don't want this post to be even longer.)

How can I learn about opportunities?

Word of mouth

Local government websites

Library, college, and community center bulletin boards

Local events (I tabled at a music festival last summer)

Protests and rallies

Local news outlets (might be covering actions, etc.)

Social media

Google (try 'mutual aid' and your location)

Start getting involved. I cannot express how much I've learned about the activist landscape in my city just from joining one org. Between partnerships, solidarity requests, etc., so many groups are now on my radar that weren't before. As I said before, I'm in/near a fairly big city, but you might be surprised by how much is going on where you are!

A note on self-interest

Something we talk about in organizing is self-interest. Why are you passionate about this cause? Why are you in this fight? Identifying your self-interest is important for a few reasons. First, it helps you convince other people to care. Second, it keeps you engaged. If you start volunteering out of a vague sense that you're 'helping', it's much easier to lose interest. If you recognize how winning this fight makes your life better, you're more likely to stick with it. I'm not saying you should only get involved in causes that immediately materially benefit you, but it's worth thinking about your personal stake so that you can return to that when you think 'ugh I don't want to get out of bed for this meeting'. You may have seen the quote credited to Lilla Watson and a group of other Aboriginal Rights activists: "If you have come here to help me, you are wasting your time. But if you have come because your liberation is bound up with mine, then let us work together."

In conclusion

This is work. I've spent weekends in campaign retreats and driven 45 minutes across the city to make care packages. I am doing group projects and not even getting paid for it. But when you're frustrated with the state of the world, it's nice to be able to roll up your sleeves and make a visible impact on something you can control. It's also a great way to meet people irl who care about the same things as you and learn ways we can support each other when larger structures let us down.

As yet another American election season draws near with its avalanche of posts about voting, whether you intend to vote or post on tumblr about how much voting sucks or are a long-suffering non-American cursed to always see this shit, I challenge you to take a step* into your community and tackle a problem there. Who knows? You might even help solve it.

*Virtually if necessary. Many orgs try to be accessible. I attend many of my org's meetings on zoom!

[dertaglichedan]

Swedish Govt Intensifies Efforts To Track 'Refugees' Holidaying In Home Countries

The Swedish government has tasked multiple authorities with mapping instances of refugees traveling to their home countries, a practice Migration Minister Johan Forssell described as undermining the integrity of the asylum system.

The initiative, led by the Swedish Migration Agency in collaboration with the police and Swedish embassies, seeks to strengthen the enforcement of residency and protection status regulations amid concerns that many of those claiming asylum in the Scandinavian country are returning to their country of origin for holidays.

“If you have asylum because you fled a country, it is strange if you travel back to that country. It could mean there are no longer grounds for protection or that false information was given,” said Forssell.

While the Migration Agency already has the authority to revoke permits in such cases, the new assignment aims to improve information-sharing and establish clearer procedures.

The results of this effort are expected to be reported to the government by next summer.

The debate intensified after a 2022 survey by Novus, commissioned by the Bulletin online newspaper, revealed that 79 percent of refugees in Sweden had vacationed in their countries of origin.

Former Migration Minister Maria Malmer Stenergard previously raised concerns over cases where individuals traveled back shortly after receiving asylum.

In Sweden, there are no restrictions for refugees who have been granted a permanent residence permit to travel back to their home country.

However, refugee status can be revoked if it turns out that the person no longer needs international protection.

Forssell acknowledged the possibility of revising the rules, such as the four-year period that makes the revocation of a residence permit more challenging.

While noting there were no immediate plans for legislative changes, he refused to “rule it out” in the future.

“This is about protecting the legitimacy of the asylum system and ensuring fairness,” Forssell emphasized.

[justinspoliticalcorner]

Curt Devine, Casey Tolan, and Donie O'Sullivan at CNN:

Before Election Day has even arrived, the “Stop the Steal” movement has reemerged in force, with some of the same activists who tried to overturn former President Donald Trump’s 2020 loss outlining a step-by-step guide to undermine the results if he falls short again. For months, those activists – who have been priming Trump supporters to believe the only way the former president can lose in 2024 is through fraud – have laid out proposals to thwart a potential Kamala Harris victory. Their plans include challenging results in court, pressuring lawmakers to block election certification, and encouraging protests – culminating on January 6, 2025, the day Congress will once again certify the results. “I have a plan and strategy,” Ivan Raiklin, a former Green Beret and political operative who has close ties to associates of Trump, told a group of Pennsylvania activists earlier this month. “And then January 6th is going to be pretty fun.”

Trump’s allies – and the former president himself – are increasingly pushing debunked claims of voter fraud, spreading their rhetoric through podcasts with massive audiences, megachurch sermons and political rallies in key states. Some Trump backers, including pastors associated with Christian nationalist ideas, have described the election as a fight between good and evil, describing Harris as the antichrist or suggesting that God has anointed Trump as the victor.

Four years ago, Trump’s unsuccessful efforts to overturn his loss to President Joe Biden didn’t truly materialize until after the election. They were largely improvised and ad hoc, with a flurry of hastily filed lawsuits that went nowhere and efforts to convince state legislators to block certification that fell short. But this time around, MAGA activists have been planning to undermine a potential Harris victory well in advance of the election, with some even arguing that state legislators should simply ignore the election results and award electoral votes to Trump by default. Congress passed a measure in 2022 that makes it harder to overturn a certified presidential election, and with Trump now out of office, he and his allies cannot wield levers of the executive branch to try to influence the election. But experts say that the people involved in these conspiracy theory-driven efforts appear to be better organized, more determined and, in some cases, more extreme than four years ago.

Federal law enforcement officials are also ringing alarm bells. A bulletin put out earlier this month by the Department of Homeland Security and the Federal Bureau of Intelligence warned that extremist rhetoric about the election could motivate people to “engage in violence, as we saw during the 2020 election cycle.” Marc Harris, a former investigator for the House select committee that investigated January 6, 2021, told CNN he’s concerned that the tactics to undermine the election have evolved since 2020, even with the safeguards put into place since then. “Those looking to overturn the election are way ahead of where they were in 2020,” said Harris. “But on the flip side, the pro-democracy defenders are also more prepared. How that shakes out is not clear to me.”

Baseless fears of a ‘steal’

Unfounded claims about malign forces conspiring to cheat Trump out of an otherwise inevitable election win have been increasing in recent weeks from influential members of the MAGA movement. “Yes, the steal is happening again,” Emerald Robinson, a right-wing broadcaster with nearly 800,000 followers on X, declared in a blog post earlier this month, criticizing the fact that votes may take days to count in some states. “It doesn’t take days to get election results. It takes days to cheat.”

Patrick Byrne, the former Overstock.com CEO who donated millions of dollars to efforts investigating the 2020 election, warned on Telegram this week of a cyberattack that would rig the election and lead to imminent “death and cannibalism” unless Americans stand together. And Greg Locke, a prominent Tennessee pastor who spoke near the Capitol the day before the January 6 riot, told his followers in a sermon earlier this month that the US would be hit with “a catastrophic storm that is going to be man-made” in the days before the election, as an apparent method of stealing the vote. “If Kamala wins this election, hear me when I tell you, we will never have another one,” Locke predicted. Some of the debunked ideas that surfaced after the 2020 election and sought to explain how Trump lost remain rampant, such as the notion that voting machines are flipping votes to favor Democrats or that election officials in swing states have been complicit in widespread voter fraud.

“The same systems are being used. Many of the same players are in place,” Joe Hoft, who has contributed to the conspiracy-theory-peddling website The Gateway Pundit, told CNN when asked about the 2024 election. “I don’t trust the process. The process is broken.” In recent episodes of “War Room,” a prominent program airing election conspiracy theories started by former Trump adviser Steve Bannon, guests have repeatedly suggested that Democratic governors in swing states or Democratic members of Congress could block certification of a legitimate Trump victory.

They’ve cited comments like Democratic Maryland Rep. Jamie Raskin telling Axios earlier this month that he didn’t assume Trump would use “free, fair and honest” means to win – even though Raskin said he would “obviously accept” a Trump victory if it was honest. “They call us election deniers all the time,” GOP Georgia Rep. Marjorie Taylor Greene said on a “War Room” episode last week, in which she raised concerns about overseas military voting. “But it looks, it appears to be that there is a big fight being set up over the certification of the election and the outcome of the election.” Greene has also floated a conspiracy theory that recent US Capitol Police training exercises are connected to a plan by congressional Democrats to keep Trump out of power even if he wins. Trump himself has echoed some of the conspiracy theories pushed by his supporters, suggesting that election fraud is rampant in 2024. But party officials have struck a different tone.

[...]

Plans to block a Harris win

While some groups have been gathering supposed examples of election fraud for lawsuits to challenge a potential Harris win, other pro-Trump activists have coalesced around a plan to ensure Trump returns to the White House: state legislators can simply allocate their state’s electors for Trump regardless of vote counts. The strategy generated headlines last week after Rep. Andy Harris, the chairman of the hard-right House Freedom Caucus, said it “makes a lot of sense” to allocate electors that way in North Carolina, where he suggested damage from Hurricane Helene may disenfranchise some voters.

Harris, who later walked back his comments, initially voiced support for the proposal after hearing a presentation from Raiklin, who’s known for having posted a memo that argued then-Vice President Mike Pence could have blocked certification of the 2020 election results. Raiklin has been espousing the plan for legislators to seize control of awarding electoral votes in various states in recent weeks and receiving support from other far-right figures. Mark Finchem, a Republican candidate for state senate in Arizona, wrote on X that the “extraordinary circumstances” in North Carolina – a reference to the hurricane damage – “provide a justifiable pathway for the legislature to take action.” Noel Fritsch, publisher of the far-right online publication National File, has argued that the US Constitution gives all state legislatures the power to choose electoral college members, which he told CNN he believes could create more national stability.

[...]

Concerns about violence

Incidents of political violence and threats have already occurred this year, including two apparent attempts to assassinate Trump, shootings involving a DNC office and suspicious packages mailed to election offices. In the weeks ahead of the election, some pro-Trump activists have been openly alluding to more violent chaos that they say is on the horizon. Donald Trump’s former national security adviser Michael Flynn said on a program last week that he thought Trump would win all 50 states if there’s a fair election but offered a grim prediction if the winner remains unknown for days. “I feel like people are going to go to those locations where there’s counting and there could actually be violence because people are going to be, people are so upset after 2020,” said Flynn, who four years ago drew comparisons to Civil War battlefields in a speech the day before the Capitol riot.

This CNN article is a must-read on how right-wing election deniers seek to launch January 6th 2.0 if Donald Trump loses.

See Also:

Daily Kos: MAGA zealots are reportedly planning Jan. 6 chaos—again

MMFA: Here’s the familiar playbook Trumpists will use to try and overturn the election if he loses

[beardedmrbean]

MADISON – Wisconsinites convicted of multiple counts of a sex offense will be required to register as sex offenders for life even if the counts were part of the same incident, under a bill signed by Gov. Tony Evers.

The law effectively nullifies a 2023 state Supreme Court ruling holding that multiple convictions stemming from the same criminal complaint do not necessarily classify someone as a repeat offender. The governor's signature brings resolution to a question officials have debated for years.

In a 4-3 decision, the court ruled in May 2023 that "the plain and ordinary meaning of 'separate occasions' does not refer solely to the number of convictions" in consideration of whether lifetime registration is required for an offender.

"It is undisputable that all sex offenses covered by the sex offender registration statutory scheme are heinous in nature, thus necessitating the use of the registry for the protection of the public. However, within that scheme, the legislature, not this court, made policy decisions regarding which offenders are categorically required to comply with registration requirements for life and which are required to comply for 15 years," Justice Jill Karofsky wrote in the majority decision.

The case involved Corey T. Rector, who pleaded guilty in 2018 to five counts of possession of child pornography. He was sentenced to eight years in prison and 10 years of extended supervision on each of the five counts, to be served concurrently, and was ordered to register as a sex offender for 15 years.

The case made its way to the state's high court after the state Department of Corrections requested in 2019 that Rector's sex offender status be changed to a lifetime registration because he had been convicted of more than two sex offenses, relying on a formal opinion issued in 2017 by Republican then-Attorney General Brad Schimel.

Schimel issued the opinion in response to a request from then-DOC Secretary Jon Litscher, who had asked whether the state's "special bulletin notification" statute applied to offenders with multiple criminal convictions that occurred at the same time or stemmed from the same criminal complaint.

State law requires people who are convicted of a sex offense (or found not guilty by reason of mental disease or defect) on two or more separate occasions to be classified as "special bulletin notification" (SBN) offenders, who trigger notification of law enforcement when they change addresses. These offenders are subject to lifetime GPS monitoring.

Schimel's opinion was that "separate occasions" referred to the number of convictions, "including multiple convictions imposed at the same time and based on the same complaint."

Evers' signature codifies Schimel's interpretation in state law, negating the court's 2023 ruling. It will apply retroactively, and offenders who were previously released from the registry will be notified that they must re-register.

The bill's opponents included a number of prison reform groups and the State Public Defender's office.

The agency's legislative liaison, Adam Plotkin, argued judges should have the discretion to determine whether an offender should be required to register for 15 years or for the rest of their life.

In testimony before a Senate committee last month, Plotkin noted that malfunctioning devices or poor cellular service expose offenders to potential felony charges for removal or tampering with a GPS tracker, and argued the policy would ultimately reduce the public safety benefit of registration and monitoring.

"If everyone is considered a risk to the point of lifetime monitoring, it dilutes the efficacy of tracking those that a court determined are of higher risk based on the individual facts of that case," he said.

The proposal was drafted in consultation with the Department of Corrections, whose legislative adviser Anna Neal testified that the agency was concerned the Supreme Court's Rector ruling "is not reflective of communities' and law enforcement's expectations regarding notice and monitoring of sex offender registrants."

"The Rector decision may limit or reduce the notifications law enforcement agencies receive from the Department regarding the release of individuals who have been convicted of multiple counts and the Department's ability to require GPS tracking of these individuals," Neal said.

[arnoldwhisham]

𝘼𝙍𝙉𝙊𝙇𝘿 𝙒𝙃𝙄𝙎𝙃𝘼𝙈 | 42 | 𝘾𝙀𝙊 | 𝙎𝙋𝙊𝙍𝙏𝙎𝘾𝘼𝙎𝙏

[ ! ] — it seems that [ arnold whisham ] has entered the scene ! he looks exactly like [ david gandy ]. this [ 42-year-old ] is the [ ceo ] of [ sportscast ]. it’s a small wonder since he is known for being [ charismatic & resourceful ] and [ manipulative & egoistical ]. he has been involved with the company for [ 2 ] years. [ MARTHA | SHE+HER | 25 | GMT+3 ]

001. 𝙄𝙉𝙁𝙊𝙍𝙈𝘼𝙏𝙄𝙊𝙉

NAME: arnold whisham AGE: 42 GENDER: cis man PRONOUNS: he/him ORIENTATION: heterosexual MARITAL STATUS: married OCCUPATION: the ceo of sportscast EDUCATION: mba from lbs

002. 𝘽𝙄𝙊𝙂𝙍𝘼𝙋𝙃𝙔

arnold was born a petulant child and he never changed. maturity only made him sneakier with his bad temper, snobbishness and selfishness. he learnt to play people so that he never needed to throw a temper tantrum: he got what he wanted from others with fair speech and colorful imagery. he still gets upset on a daily basis when things don't go precisely the way he wants them to. he, fortunately, knows how to keep his lips sealed. the whishams have had a beautiful townhouse in central london for good three hundred years and a country house on a fifty-acre plot in somerset. in other words: the whishams are the crème de la crème of london. their family has seen its fair share of politicians, business men, lawyers, doctors, and freeloaders. arnold has always had ambition. he has always wanted to be a bit better than everyone around him. he always knew he was either going to become a politician or a business man. he chose business the second it became clear to him that he couldn't give a shit about the problems of regular citizens nor the intricacies of law and legislation. at least in business, you didn't work in the public eye. studying economics and business administration at the london business school was less about studying and more about establishing connections. arnold had a way of ranking people based on their usefulness to him. sometimes the right surname earned you a good number of points and sometimes just being funny and entertaining earned you the same amount. after graduation, arnold worked for his uncle's firm: a medium-sized publishing company. the work didn't entertain arnold in the slightest. the publishing sector was uneventful and arnold wasn't an avid reader. he couldn't distinguish good poetry from bad poetry — both seemed pretentious to him. he had a hard time believing the editors and the publishers whose opinion he had to trust when they were making big decisions. he left the company the second something better came along. the better that came along was an entertainment company. he actually stayed with the company for half a decade, climbing the corporate ladder. it took him two more companies before he started working at the bulletin corporation. first at the broadcasting company and a few years later at the bulletin sports. he liked the bulletin sports as a company. it was well structured and he could see great opportunities. within four years he was made the cfo of the bulletin sports. the title was one he wore proudly. it gave him power and influence. he could make big decisions, his word would be heard, he was a person people came to ask for permissions. he enjoyed his work greatly. this was back in 2020. the bulletin sports also introduced him to his future wife, an added bonus ! he genuinely thought he was going to stay with the company and aim for the ceo spot. he knew if he just gave it a bit of time and rubbed the right elbows, the position would fall into his lap. but... he got impatient and greedy. when the top dogs of comoedia and sportscast began courting him and the ceo position at sportscast was dangled in front of him, absolutely nothing stopped him from accepting the offer. it wasn't a cheap decision to him though. not only did it paint him as a villain at the bulletin corporation, it cause marital problems, and he received a boss from hell ( bernard ). but hey ! at least arnold made a lot of money and gets to call himself the boss ! he's been the ceo for two years now !

003. 𝙃𝙀𝘼𝘿𝘾𝘼𝙉𝙊𝙉𝙎

004. 𝙀𝙎𝙏𝘼𝘽𝙇𝙄𝙎𝙃𝙀𝘿 𝘾𝙊𝙉𝙉𝙀𝘾𝙏𝙄𝙊𝙉𝙎

— CRETE WHISHAM: wife. — BERNARD ALDERIDGE: bane of arnold's existence.

005. 𝙒𝘼𝙉𝙏𝙀𝘿 𝘾𝙊𝙉𝙉𝙀𝘾𝙏𝙄𝙊𝙉𝙎

— his most trusted companion ! — uni friends ! — uni gf ! — exes, serious or otherwise ! — enemies from tbc ! — pls mssg me 🥺

006. 𝙇𝙄𝙉𝙆𝙎

[lboogie1906]

John Quincy Adams (May 4, 1848 - September 4, 1922) Educator, newspaper publisher, and politician, he is known as the editor of the Western Appeal/The Appeal of St. Paul, transformed it into a national newspaper with offices in Minneapolis, Chicago, St. Louis, Dallas, and DC and he changed its name to The Appeal.

He was born free in Louisville to the Reverend Henry and Margaret Priscilla Adams (née Corbin). He was one of four children. He graduated from Oberlin College. He moved to Arkansas where he taught in schools in Little Rock before taking a position assisting his uncle, who was Arkansas’ Superintendent of Public Instruction. He was involved in Republican Party politics and served as an Engrossing Clerk in the state senate and as Deputy Commissioner of Public Works. He served as a result of Ganger and Storekeeper in the US Revenue Service. He and his brother Cyrus Field Adams published the weekly Louisville Bulletin. He was responsible for convening the first Colored National Press Convention and was elected its first president.

He partnered with Fredrick L. McGhee. The two were instrumental in initiating legal challenges to racial discrimination in Minnesota and in passing legislation guaranteeing civil rights. He and McGhee were founders of Minnesota’s Protective and Industrial League, which was affiliated with the Afro-American League and the Afro-American Council.

He was a consistent supporter of Booker T. Washington and the Tuskegee Model at the conventions of the Afro-American Council. That support damaged his reputation within that group allying itself to the Niagara Movement and the NAACP.

He married Ella Bell Smith (1892) and they had four children. He was one of the last post-reconstruction editors who survived into the twentieth century. #africanhistory365 #africanexcellence

[feckcops]

No job, no rent: I was a full-time militant in the nineties

“I existed in a radical counterculture predicated on direct action, political and cultural experimentation and a resistance to waged labour. The various projects that constituted this scene were based on ideological commitments, volunteerism and free association. If you didn’t like the direction of a particular project, you could go away and start your own. As such, the early 1990s saw an explosion in self-organised and militant anti-capitalist activity, ranging from radical ecology to anti-fascism and beyond ...

“Free from the bondage of work, our days were spent producing radical bulletins and newspapers, flyposting local estates, organising protests and direct actions, frequenting radical bookshops, meeting comrades for informal gatherings and cooking collective meals. There were plenty of entry points through which younger activists could get involved in ‘the movement’, and, without the need to work or pay rent, were able to reproduce their lives as full-time militants.  

“By the time the 2010 student movement was in full swing, changes to both the dole and tighter anti-squatting legislation made this lifestyle increasingly difficult. However, the self-organised politics of London’s radical direct action movement nonetheless shaped the concerns and sensibilities of this generation, many of whom would, in 2015, redirect their efforts and resources to supporting Jeremy Corbyn’s Labour party leadership bid.

“The turn toward institutional politics heralded by Corbynism was seen by many within the socialist left as a means to escape the narrow, ‘noble heroism’ of direct action and political minoritarianism. While this may be true, one can’t help but think this turn – coupled with the near collapse of the dole and squatting – has, in many ways, had a negative impact on both the political imagination and political opportunities presented to younger activists.”

[yourreddancer]

Today in Politics Bulletin 37, 12/31/24

Ron Filipkowski

Jan 1

… Bernie Sanders has called Trump’s bluff on one of the hundreds of promises he made on the campaign trail. While Trump was busy promising everyone everything to get elected, he slipped in that he was going to pass a law to cap interest that credit card companies can charge at 10%. This would be huge for American consumers. Of course, Trump never had any intention of following through with that.

… So Sanders introduced legislation to do exactly what Trump promised. Now we will see if he really meant it, and what his Republican friends in the Senate think after they get a visit from banking lobbyists. Sanders: “During the recent campaign Donald Trump proposed a 10% cap on credit card interest rates. Great idea. Let’s see if he supports the legislation that I will introduce to do just that.”

… Rep. Victoria Spartz (R-IN) was asked why she first announced she wasn’t running for Congress again, but then changed her mind: “Unfortunately, I have to fight my own party because my party is betraying the American people. I was getting PTSD from this job. I think maybe I need to spend more time and get my sanity back. But a lot of people in my district were upset. So I said okay I’ll just let the people and God decide.”

… I agree with her about needing to get her sanity back.

… Steve Bannon continued to hammer away at the Tech Bros on his show: “Sacks, Musk, and Vivek - I’ve taken down bigger guys before.”

… Former George W. Bush Campaign Manager Stuart Stevens, who is now a Democrat, says that people should not ignore the fact that Steve Bannon has turned on Elon Musk: “Bannon is a guy who has defined himself as a thug, and thugs must do thuggish things. I think Musk has no idea what he’s getting into when he gets in a fight with Bannon over this.”

… Stevens then explained that if Bannon is ever able to turn Trump against Musk as he’s trying to do, that could be a big problem for him: “There’s been reporting that Musk was not a student when he got a visa, and when he made his application for naturalization he put false information on that document. That is grounds for revoking citizenship. It happens all the time. One reason why Musk is so obsessed with immigration is because he knows this. I wouldn’t bet against Steve Bannon.”

(NOTE: PRESIDENT BIDEN SHOULD REVOKE AND DEPORT MUSK NOW!!!!!)

… Trump made a rare post on X today. He posts a lot on Truth Social but has averaged only about 1 a week on X. This was today: “Senate Democrats are organizing to improperly stall and delay the confirmation process of many of our Great Nominees. They will try all sorts of tricks starting very soon. Republicans must not allow them to do that. We have a Country to run, and many big problems to solve, mostly created by Democrats. REPUBLICANS, BE SMART AND TOUGH!!!”

… I have a theory that the words he randomly chooses to capitalize is some kind of code to his QAnon followers, but I haven’t cracked it yet.

… Elon Musk bizarrely changed his name on X today to “Kekius Maximus” and changed his profile photo to an alt-right, white nationalist meme that combines the Maximus character from Gladiator with the groyper Pepe the Frog. Kekius comes from the name of a fringe cryptocurrency. It is unknown whether Musk has an ownership stake in that particular coin, but he has promoted others in the past that he does own - including DOGE.

… Meanwhile, Musk addressed allegations that the “Adrian Dittmann” account that constantly praises him, which he reposts and promotes often, is really him: “Suppose for a moment that Adrian Dittmann IS my sock puppet account I use to flatter my main. Isn’t the Left always telling people to love themselves? Or am I just not loving myself in their narrow, conscripted, ‘right’ way? Hypocrisy at it’s finest.”

… This is why happens when a bad human also becomes a ketamine addict.

… Former Trump Press Secretary Sean Spicer posted a poll on X which asked if Republicans agreed with Musk on the H-1B visas or if they agreed with Steve Bannon on it. He got over 92,000 votes, with 67% siding with Bannon over Musk.

… But Musk continued his purge and punishments of right-wing accounts today who disagreed with him on this. White nationalist talk show host Stew Peters (758,000 followers): “Elon Musk is STEALING money from my subscribers and LYING to them. This morning I woke up to find that removed my blue check mark and canceled my ability to have subscribers. My subscribers were told that I canceled my subscription service and they would not be refunded for the next two weeks in which they’ve already paid X for, but which won’t allow me to provide them content. This is intentional deceit and theft.”

… White nationalist Nick Fuentes: “Today X appears to have un-verified 5 more prominent critics of the H-1B program. Their checkmarks were taken, subs were refunded, and character limit reduced. This is now overt political censorship. This comes after the Project Groyper brand account and all of its affiliates were suspended last week.” Sad!

… It might be time for a class action lawsuit. I suggest ‘Racist Broke MFers v. World’s Richest Racist MFer’.

… The stock market under Biden’s economy has been red hot for two years, breaking all-time highs on a regular basis. We are on course to have the best two year performance this century, with the highest returns on investments since 1997-98. The market was up 24% in 2023 and another 20% in 2024. Now we will see how things go with Trump.

… Republican Rep. Eric Burlison says that Trump’s DOJ needs to investigate J6: “We truly had some very disturbing things happen with the FBI and their involvement. They created many entrapment scenarios on American citizens who were just simply patriotic and wanted to express their 1st Amendment rights. Instead, they were enticed and encouraged to do things that they didn’t even know might be illegal.”

… But Burlison wasn’t done: “I also personally would like to see us continue the investigation of the Biden family.”

… AdImpact Politics study of spending in the 2024 election shows total amount spent by both campaigns combined was $3.2 billion, which was $70 million more than 2020. From the day Biden dropped out, Democrats spent $1.45 billion and Republicans spent $988 million.

… The total spent on ads for all US political campaigns in 2024 was $11.1 billion.

… $1.7 billion was spent on House races. The two most expensive races were NY-19 at $50 million and ME-02 at $42 million. Democrats narrowly won both races with Josh Riley winning in NY 51-49% and Jared Golden winning in Maine 50.3%-49.7%.

… $260 million in ads was spent on the abortion issue alone in 2024.

… Former Democratic Rep. Jamaal Bowman, who lost his primary to George Latimer after pulling the fire alarm in the Capitol and other incidents, told NBC that he may run for Governor of NY or Senate: “I’m a badass motherf—-er. For someone to have to spend $25 million to beat me - that must mean I’m a bad motherf—-er. I must be doing the right thing, fighting for the right things., and they are desperate and scared.”

… Trump’s incoming WH Press Secretary Karoline Leavitt says that she plans to completely remodel the WH Briefing Room. I agree it is a cramped space that is poorly laid out, but this quote made me wonder if it is more than just about the setup: “We’re exploring ways to make sure that room reflects the media habits of the American people in 2024, not the 1980s.”

… Not exactly sure what that means, but I have a feeling it has something to do with getting fringy right-wing podcasters and independent media into the room in front of legacy media.

… NewsNation host Chris Cuomo says one of the reasons Democrats lost the election is because they downplayed the assassination attempt of Trump: “What I found completely appalling and outrageous was how unimpressed lefties were by Trump getting shot in the head. That’s exactly why you lost the election. You are out of touch. You lost the plot about how people feel in the majority. That’s what you did. And that was a perfect example of it. That situation? ‘Well, I think it was just a teleprompter.’ You would have never assessed it that way if you didn’t wish the guy had died.”

… I disagree with the first part of Cuomo’s statement and have no comment on the last part.

… Doesn’t sound like Ivanka Trump will be going anywhere near the WH this time around: “My intention for 2025 is to lean into love, courage, and purpose—and to keep growing through it all. Here’s to fresh starts, deepening relationships, living with presence, being more gentle with ourselves and each other, and the beauty of what’s yet to come!”

… Then she posted a swimsuit photo. Living her best life on Saudi money.

… The Atlantic announced that they are hiring a bunch of new reporters to expand their political coverage for the Trump Administration. Two of the new additions are WaPo reporters Ashley Parker and Michael Scherer with others rumored to be announced soon.

… Matt Gaetz said the biggest reason why Trump got involved in endorsing Mike Johnson for Speaker yesterday is because he was worried about his election needing to be certified on Monday, and the Speaker election is this Friday. Without a Speaker sworn in before J6, the House can’t proceed with certifying the election for Trump.

… Four years ago, Trump wanted the certification delayed on J6 to cause chaos in a desperate attempt to hold on to power. Now he wants to make sure that certification isn’t delayed by the chaos of a Speaker election stretching on into the weekend. Gaetz: “We would have never held up McCarthy two years ago for concessions if a Trump certification hung in the balance. Now it does.”

… Thank you so much for supporting us in 2024. I know it ended up being a tough year. I fear 2025 and beyond will be quite a bit more difficult. When so many are appeasing and caving to curry favor with the new regime, that will never be our approach to dealing with Trump and this Administration because we are clear-eyed about who these people are, and we know what they intend to do. While others surrender, we will never stop fighting. Thanks for joining us in that.

[metacriticc-news]

The Blue State experiment is failing after a decade and more headlines

Good morning and welcome to Fox News’ morning bulletin, Fox News First. And here’s what you need to know to start your day… TOP 3 1. The Blue State experiment is failing after a decade. 2. The Democratic governor has signed legislation that will charge energy companies huge fees. 3. Late night comics have completely failed to stop Trump, despite throwing everything at him. MAIN TITLES TARIFF…

[carlocarrasco]

Landmark ordinance of Muntinlupa City signed into law by Mayor Biazon

Landmark ordinance of Muntinlupa City signed into law by Mayor Biazon

Recently in the progressive city of Muntinlupa, Mayor Ruffy Biazon signed into a law a landmark ordinance that deals with poverty in varied ways, according to a Manila Bulletin news report. To put things in perspective, posted below is the excerpt from the Manila Bulletin news report. Some parts in boldface… Muntinlupa Mayor Ruffy Biazon signed a landmark ordinance on Jan. 5 that will address…

[whavradio]

Sen. Payano to Address Haverhill Chamber Eggs & Issues Legislative Breakfast Dec. 18

To submit Business Bulletin announcements, click on image. State Sen. Pavel M. Payano is this month’s speaker at the Greater Haverhill Chamber of Commerce’s Eggs & Issues Legislative Breakfast. The series aims to bring “influential public and private figures together with the local business community for crucial conversations around the challenges and opportunities our region faces.” The…

[renunsia]

Internal Revenue Bulletin: 2011-49

December 5, 2011

Highlights of This Issue

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

INCOME TAX

Rev. Rul. 2011-29 Rev. Rul. 2011-29

Accrual of liability to unknown payees. This ruling holds that an employer can establish the “fact of the liability” under section 461 of the Code for bonuses payable to a group of employees even though the employer does not know the identity of any particular bonus recipient and the amount payable to that recipient until after the end of the taxable year. Rev. Rul. 76-345 revoked.

Rev. Rul. 2011-30 Rev. Rul. 2011-30

2011 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2011, is published as required by section 995(f) of the Code.

Rev. Rul. 2011-31 Rev. Rul. 2011-31

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for December 2011.

ESTATE TAX

Rev. Rul. 2011-28 Rev. Rul. 2011-28

Substitution of insurance policy. This ruling provides guidance regarding whether a grantor’s retention of a power, exercisable in a nonfiduciary capacity, to acquire an insurance policy held by a trust by substituting other assets of equivalent value will cause the value of the insurance policy to be includible in the grantor’s gross estate under section 2042 of the Code. The ruling provides that a grantor’s retention of the power, exercisable in a nonfiduciary capacity, to acquire an insurance policy held in trust by substituting other assets of equivalent value will not, by itself, cause the value of the insurance policy to be includible in the grantor’s gross estate under section 2042, provided the trustee has a fiduciary obligation (under local law or the trust instrument) to ensure the grantor’s compliance with the terms of this power by satisfying itself that the properties acquired and substituted by the grantor are in fact of equivalent value, and further provided that the substitution power cannot be exercised in a manner that can shift benefits among the trust beneficiaries.

ADMINISTRATIVE

Notice 2011-94 Notice 2011-94

Application of general welfare exclusion to Indian tribal government programs. This notice requests comments describing actual or proposed Indian tribal government programs that provide benefits to members and the application of the general welfare exclusion to the programs and benefits.

Rev. Proc. 2011-56 Rev. Proc. 2011-56

Trusts for Indian minors. This procedure provides a revised safe harbor for Indian tribes to establish trusts for tribal members who are minors or legally incompetent for the distribution of gaming revenues under the Indian Gaming Regulatory Act. Rev. Proc. 2003-14 clarified, modified, and superseded.

Rev. Proc. 2011-57 Rev. Proc. 2011-57

This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2011.

Preface

The IRS Mission

Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).

Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Rev. Rul. 2011-29

Accrual of liability to unknown payees. This ruling holds that an employer can establish the “fact of the liability” under section 461 of the Code for bonuses payable to a group of employees even though the employer does not know the identity of any particular bonus recipient and the amount payable to that recipient until after the end of the taxable year. Rev. Rul. 76-345 revoked.

ISSUE

Can an employer establish the “fact of the liability” under § 461 of the Internal Revenue Code for bonuses payable to a group of employees if the employer does not know the identity of any particular bonus recipient and the amount payable to that recipient until after the end of the taxable year?

FACTS

X uses an accrual method of accounting for federal income tax purposes. X pays bonuses to a group of employees pursuant to a program that defines the terms and conditions under which the bonuses are paid for a taxable year. X communicates the general terms of the bonus program to employees when they become eligible and whenever the program is changed.

Under the program, bonuses are paid to X’s employees for services performed during the taxable year. The minimum total amount of bonuses payable under the program to X’s employees as a group is determinable either (a) through a formula that is fixed prior to the end of the taxable year, taking into account financial data reflecting results as of the end of that taxable year, or (b) through other corporate action, such as a resolution of X’s board of directors or compensation committee, made before the end of the taxable year, that fixes the bonuses payable to the employees as a group. To be eligible for a bonus, an employee must perform services during the taxable year and be employed on the date that X pays bonuses. Under the program, bonuses are paid after the end of the taxable year in which the employee performed the related services but before the 15th day of the 3rd calendar month after the close of that taxable year.

Under the program, any bonus amount allocable to an employee who is not employed on the date on which X pays bonuses is reallocated among other eligible employees. Thus, the aggregate minimum amount of bonuses X pays to its group of eligible employees is not reduced by the departure of an employee after the end of the taxable year but before bonuses are paid for that year.

LAW

Section 461(a) provides that the amount of any deduction or credit must be taken for the taxable year that is the proper taxable year under the method of accounting the taxpayer uses to compute taxable income.

Section 1.461-1(a)(2)(i) of the Income Tax Regulations provides that, under an accrual method of accounting, a liability is incurred, and is generally taken into account for federal income tax purposes, in the taxable year in which (1) all the events have occurred that establish the fact of the liability, (2) the amount of the liability can be determined with reasonable accuracy, and (3) economic performance has occurred for the liability (collectively, the “all events test”). See also § 1.446-1(c)(1)(ii)(A). This revenue ruling addresses only whether the first prong of the all events test is met.

The first prong of the all events test requires that all the events have occurred that establish the fact of the liability. Generally, all events occur to establish the fact of a liability when (1) the event fixing the liability, whether that be the required performance or other event, occurs, or (2) payment is unconditionally due. Rev. Rul. 2007-3, 2007-1 C.B. 350; Rev. Rul. 80-230, 1980-2 C.B. 169; Rev. Rul. 79-410, 1979-2 C.B. 213, amplified by Rev. Rul. 2003-90, 2003-2 C.B. 353. Although an expense may be deductible before it is due and payable, liability for the expense first must be firmly established. United States v. General Dynamics Corp., 481 U.S. 239, 243-4 (1987).

In Washington Post Co. v. United States, 405 F.2d 1279 (Ct. Cl. 1969), the United States Court of Claims held that a taxpayer incurred a liability to pay bonuses under a plan maintained for the benefit of its circulation dealers as a group. Under the plan, if a dealer did not meet certain specified conditions, a portion of the dealer’s share would be forfeited and reallocated to other dealers. Thus, even though the amount and time of actual payout to individual recipients were, at least in part, not determined, the court held that the total amount of the liability was fixed at the end of the taxable year. In Rev. Rul. 76-345, 1976-2 C.B. 134, the Internal Revenue Service announced that it would not follow Washington Post in similar cases.

In United States v. Hughes Properties, Inc., 476 U.S. 593 (1986), the Supreme Court allowed a casino operator to deduct amounts guaranteed for payment of progressive slot machine jackpots that had not yet been won by casino patrons. The Court reasoned that the taxpayer had a fixed obligation to pay the guaranteed amounts, and that the identification of the eventual recipients of the progressive jackpots was inconsequential. The Court noted that “[t]he obligation is there, and whether it turns out that the winner is one patron or another makes no conceivable difference as to basic liability.” Hughes Properties, 476 U.S. at 602.

ANALYSIS

X’s liability to pay a minimum amount of bonuses to the group of eligible employees is fixed at the end of the year in which the services are rendered. X is obligated under the program to pay to the group the minimum amount of bonuses determined by the end of the taxable year. Any bonus allocable to an employee who is not employed on the date on which bonuses are paid is reallocated to other eligible employees. Thus, the fact of X’s liability for the minimum amount of bonuses is established by the end of the year in which the services are rendered. See Rev. Rul. 55-446, 1955-2 C.B. 531, as modified by Rev. Rul. 61-127, 1961-2 C.B. 36 (holding that bonuses payable to ascertainable employees under an incentive compensation plan that has been communicated to the employees, the exact amounts of which are determinable through a formula in effect prior to the end of the taxable year, are properly accruable for Federal income tax purposes for the year to which they relate). This is true even though the identity of the ultimate recipients and the amount, if any, each employee will receive cannot be determined prior to the end of the taxable year. See Hughes Properties, supra. Accordingly, for purposes of the first prong of the all events test under § 1.461-1(a)(2)(i), all the events have occurred by the end of the taxable year that establish the fact of X’s liability to pay the minimum amount of bonuses.

HOLDING

An employer can establish the “fact of the liability” under § 461 for bonuses payable to a group of employees even though the employer does not know the identity of any particular bonus recipient and the amount payable to that recipient until after the end of the taxable year.

APPLICATION

Any change in a taxpayer’s treatment of bonuses to conform with this revenue ruling is a change in method of accounting that must be made in accordance with §§ 446 and 481, the regulations thereunder, and the applicable administrative procedures. See section 19.01(2) of the APPENDIX of Rev. Proc. 2011-14, 2011-4 I.R.B. 330, 403.

EFFECT ON OTHER DOCUMENTS

Rev. Rul. 76-345 is revoked.

DRAFTING INFORMATION

The principal author of this revenue ruling is Jason D. Kristall of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue ruling, contact Mr. Kristall at (202) 622-5020 (not a toll-free call).

Rev. Rul. 2011-30

2011 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2011, is published as required by section 995(f) of the Code.

Section 995(f)(1) of the Internal Revenue Code provides that a shareholder of a DISC shall pay interest each taxable year in an amount equal to the product of the shareholder’s DISC-related deferred tax liability for the year and the “base period T-bill rate.” Under section 995(f)(4), the base period T-bill rate is the annual rate of interest determined by the Secretary to be equivalent to the average of the 1-year constant maturity Treasury yields, as published by the Board of Governors of the Federal Reserve System, for the 1-year period ending on September 30 of the calendar year ending with (or of the most recent calendar year ending before) the close of the taxable year of the shareholder. The base period T-bill rate for the period ending September 30, 2011, is 0.22 percent.

Pursuant to section 6222 of the Code, interest must be compounded daily. The table below provides factors for compounding the base period T-bill rate daily for any number of days in the shareholder’s taxable year (including a 52-53 week accounting period) for the 2011 base period T-bill rate. To compute the amount of the interest charge for the shareholder’s taxable year, multiply the amount of the shareholder’s DISC-related deferred tax liability (as defined in section 995(f)(2)) for that year by the base period T-bill rate factor corresponding to the number of days in the shareholder’s taxable year for which the interest charge is being computed. Generally, one would use the factor for 365 days. One would use a different factor only if the shareholder’s taxable year for which the interest charge being determined is a short taxable year, if the shareholder uses the 52-53 week taxable year, or if the shareholder’s taxable year is a leap year.

For the base period T-bill rates for the periods ending in prior years, see Rev. Rul. 2010-28, 2010-49 I.R.B. 804; Rev. Rul. 2009-36, 2009-47 I.R.B. 650; Rev. Rul. 2008-51, 2008-2 C.B. 1171; Rev. Rul. 2007-64, 2007-2 C.B. 953; and Rev. Rul. 2006-54, 2006-2 C.B. 834.

DRAFTING INFORMATION

The principal author of this revenue ruling is Teresa Burridge Hughes of the Office of Associate Chief Counsel (International). For further information regarding this revenue ruling, contact Teresa B. Hughes at (202) 622-3850 (not a toll-free call).

2011 ANNUAL RATE, COMPOUNDED DAILY

0.22 PERCENT

DAYS FACTOR

1 .000006027

2 .000012055

3 .000018082

4 .000024110

5 .000030137

6 .000036165

7 .000042193

8 .000048220

9 .000054248

10 .000060276

11 .000066303

12 .000072331

13 .000078359

14 .000084387

15 .000090415

16 .000096443

17 .000102471

18 .000108499

19 .000114527

20 .000120555

21 .000126583

22 .000132611

23 .000138639

24 .000144668

25 .000150696

26 .000156724

27 .000162752

28 .000168781

29 .000174809

30 .000180838

31 .000186866

32 .000192895

33 .000198923

34 .000204952

35 .000210981

36 .000217009

37 .000223038

38 .000229067

39 .000235095

40 .000241124

41 .000247153

42 .000253182

43 .000259211

44 .000265240

45 .000271269

46 .000277298

47 .000283327

48 .000289356

49 .000295385

50 .000301414

51 .000307444

52 .000313473

53 .000319502

54 .000325531

55 .000331561

56 .000337590

57 .000343620

58 .000349649

59 .000355679

60 .000361708

61 .000367738

62 .000373767

63 .000379797

64 .000385827

65 .000391856

66 .000397886

67 .000403916

68 .000409946

69 .000415976

70 .000422006

71 .000428035

72 .000434065

73 .000440095

74 .000446126

75 .000452156

76 .000458186

77 .000464216

78 .000470246

79 .000476276

80 .000482307

81 .000488337

82 .000494367

83 .000500398

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[brookemedbil]

Navigating Medical Billing Laws: Essential Guidelines for Healthcare Professionals and Facilities

Navigating Medical Billing Laws: Essential Guidelines for Healthcare Professionals and Facilities

Medical ‌billing is a⁢ complex and nuanced field​ that ‍healthcare professionals and facilities must ⁣navigate with care. Understanding medical billing laws is crucial not ‌only ⁣for compliance but‌ also for maximizing revenue⁢ cycle efficiency. In this article, we’ll explore essential guidelines to help​ you effectively navigate the intricate landscape of medical billing laws while ensuring the best practices are followed.

Understanding‍ Medical Billing Laws

Medical billing laws govern how healthcare providers submit claims for services rendered. These laws ensure ‌that the billing process is​ transparent, equitable, and fair for patients and providers alike. ⁣Key regulations like​ HIPAA (Health Insurance Portability and Accountability Act) and⁤ the Affordable Care Act (ACA)⁢ play a pivotal role in ‍shaping the landscape.

Key Regulations Affecting Medical Billing

HIPAA: Protects patient ⁣information and sets ⁢standards for electronic ‍health transactions.

ACA: ⁢Introduces healthcare reforms impacting insurance coverage and billing ‌practices.

Medicare/Medicaid Policies: ​Dictates specific billing protocols for services covered under government ⁢insurance programs.

Essential Guidelines for Compliance

To ensure compliance with medical billing laws, healthcare professionals and facilities should follow these essential guidelines:

1. Keep Informed About Changes in Legislation

Healthcare legislation is ‍constantly evolving. Regularly review ⁤updates from ACA, CMS (Centers for Medicare &⁤ Medicaid Services), and other relevant bodies to stay current. Utilize resources ⁣like:

Government websites‍ (e.g., CMS, ‌HHS)

Professional associations (e.g., AAPC, AHIMA)

Newsletters and legal bulletins from⁢ healthcare law firms

2. ⁤Implement Robust Compliance⁣ Training Programs

Ensure that all staff involved in medical billing undergo comprehensive training about relevant laws and regulations.⁤ A well-trained ⁢staff can significantly⁢ reduce billing errors and enhance compliance.

3. Utilize Technology Wisely

Leverage technology to streamline billing processes. Utilize compliant billing software that⁢ incorporates ​the latest⁣ regulations and allows for easy⁢ updates as laws‌ change.

4. Maintain Accurate Records

Accurate documentation supports claims and can protect ​against audits. Maintain detailed records of services rendered, payments ‌received, and outstanding claims.

Benefits of⁢ Navigating Medical Billing Laws Efficiently

Proper navigation of medical billing laws can yield several benefits for‍ healthcare professionals and facilities:

Improved Cash Flow: Efficient billing practices lead to quicker payments.

Reduced Claim Denials: Enhancing compliance reduces the likelihood of‌ rejected claims.

Enhanced Patient Trust: ​Transparent‌ billing practices build trust with patients.

Practical Tips for Better Compliance

Here are some practical tips for improving⁤ compliance in medical⁢ billing:

Develop a checklist for‍ submission​ that⁣ includes all necessary documentation.

Conduct audits of your billing⁢ process regularly to identify areas for improvement.

Engage with ‍legal experts ⁣for advice on complex billing situations.

Case Studies: Real-World Applications

Let’s look ‍at‍ two⁣ examples of healthcare facilities that successfully navigated ⁤medical billing laws:

Facility

Challenge

Solution

Outcome

Community⁣ Hospital

High claim denial rate

Implemented a new compliance training⁣ program

Reduced denials by⁣ 25%

Specialty Clinic

Frequent audits

Invested in advanced‍ billing technology

Improved compliance, fewer audits

First-Hand Experiences: ⁣Insights from Professionals

Healthcare professionals across the country share their ‌experiences navigating medical billing laws:

“Staying compliant with billing laws has⁤ not only improved our revenue ​but has also made our patients feel more secure and informed​ about their charges.” – Jane Doe, CFO of ‌HealthCare Plus

“We’ve learned that investing in our staff’s training pays ‍off. Our claim rejection rates ​have plummeted!” – John Smith, Billing Manager at Family ⁢Clinic

Conclusion

Navigating‌ medical billing laws is essential for healthcare professionals ‍and facilities aiming to enhance compliance and minimize ⁣errors. By staying informed about regulations, investing in training, ‍and leveraging⁢ technology, you can⁢ streamline your billing processes. ⁢Remember that effective navigation⁤ not only supports your financial⁢ health but also builds trust with your patients. Embrace these ⁢guidelines and position your practice for success in ⁢the ever-evolving medical billing ‍landscape.

https://medicalbillingcodingcourses.net/navigating-medical-billing-laws-essential-guidelines-for-healthcare-professionals-and-facilities/

[timesofinnovation]

The recent hearing of the US Securities and Exchange Commission (SEC) showcased a significant confrontation between lawmakers and the agency regarding its policies on cryptocurrencies. SEC Chair Gary Gensler faced bipartisan scrutiny as representatives from both sides of the aisle accused the agency of stifling the burgeoning cryptocurrency industry. This tension highlights the urgent need for clear regulatory frameworks to foster innovation while ensuring compliance. During the hearing, Gensler defended the SEC's regulatory stance, asserting that existing securities laws provide an adequate framework for managing digital assets. He emphasized that the agency aims to protect investors and maintain market integrity, referencing several Supreme Court rulings that delineate the economic nature of assets. Gensler described the crypto industry as a space rife with criminality and regulatory non-compliance, justifying the SEC’s stringent oversight. Despite Gensler’s defense, lawmakers, including Republican Commissioner Hester Peirce, voiced strong concerns over the SEC’s vague and inconsistent regulatory guidelines. Peirce specifically pointed out that this ambiguity has created confusion within the industry, adversely affecting crypto sales and hindering innovation. This bipartisan criticism underscores a growing frustration among lawmakers who feel that clear guidance is imperative for the industry to thrive. One of the contentious points of discussion was a 2022 SEC bulletin that requires public companies holding cryptocurrency assets to list them as liabilities. Gensler defended this policy by citing a series of high-profile bankruptcies, suggesting that such transparency is necessary in protecting investors and preventing systemic risk. However, critics argue this approach could disincentivize corporate investments in crypto, further hampering potential growth. As political pressure mounts, especially with election season approaching, Gensler hinted that the SEC might revisit regulations concerning corporate share buybacks. Recent court rulings against the SEC's prior efforts add another layer of complexity to this regulatory landscape. If these discussions bear fruit, it could signify a shift toward a more flexible regulatory environment, but questions remain about how this will impact the broader crypto market. The fallout from this hearing raises critical questions about the future of cryptocurrency regulation in the United States. Stakeholders across the industry are left contemplating how the SEC’s stance may evolve and what that evolution means for both startup innovators and established players in the crypto space. In conclusion, the intersection of cryptocurrency and legislative oversight is at a pivotal junction. The push from lawmakers for more transparent and clear regulatory guidance could potentially unlock new avenues for growth within the crypto industry, promoting innovation rather than stifling it. As this debate continues, the ultimate direction of US cryptocurrency policy will significantly influence the global digital asset landscape.