#what is de minimis and the impact on it

[sindoshipping]

How To Ship Branded Goods With SindoShipping to Indonesia

Why shipping branded luxury goods to Indonesia difficult and expensive? Shipping branded luxury goods to Indonesia presents a series of challenges that make the process both difficult and expensive. Understanding the dynamics at play requires a look into various aspects such as the market landscape, logistical reach, prevailing trends, and the broader impact on the world market and general…

[thewritingrowlet]

The Anniversary, ft. tripleS Kim Yooyeon

tags: fuck it, no tags this time

length: 14k+

author's note: I've lost count of how many times I've been asked to write a Yooyeon smut, so for those who yearn for it, this one's for you.

-

Yooyeon stirs awake in the middle of the night, feeling uneasy about not having you, her husband, in bed with her like she usually does. She rolls onto your side of the bed and reaches for the framed picture sitting on the bedside table. It’s a picture of you and her, taken on the first night of the vacation trip to Europe to celebrate your first anniversary. “It’s been over 5 years, hasn’t it, love?” Her finger runs up and down on the side of the frame, recalling the memory from what feels like a lifetime ago.

A few days before the trip, Yooyeon and you had a disagreement over some things—things that mattered little but were handled poorly enough that they created a fissure in the new and fragile marriage, even though they shouldn’t have been to begin with.

“I don’t want to talk to you ever again! Leave me alone!” She yelled out, letting her frustration and anger be known to you.

Yooyeon remembers the way you slammed the bedroom door on your way out after the final argument of that Sunday evening. Yooyeon also remembers the way you skipped kissing her before leaving for work the following morning. Finally, Yooyeon remembers how her cheeks were drenched in tears because she thought you weren’t coming home on Monday.

At that point, she thought she had lost everything—over nothing but some de minimis matters. She vividly remembers the way she was leaning against the front door, praying to whatever higher being could hear her for you to come back home—for you to say that you love her and that everything wasn’t so doomed; for you to take her hands in yours and recite the vow: “together always, in joy and in sorrow, for better or for worse.”

Yooyeon recalls how surprised she was when the front door she had been leaning against suddenly swung open, making her tumble backwards. “My love, it’s you! Oh my God, it’s you!” She exclaimed when she saw you at the front door, her eyes red and her cheeks wet. “You took me in your arms and carried me to bed, love,” Yooyeon recalls, “y-you told me that you were sorry, and-and you promised that you’d work on becoming a better man for me.”

All this recollecting has her shedding tears subconsciously, but her mind doesn’t want to stop here just yet. It reminds her of that moment after the super late dinner on Monday where she bent over your lap, hiked up her negligee, and offered you her round butt to be spanked. “Punish me, my love; I’ve been a very bad wife,” she said. She shut her eyes to brace for the impact when she saw you lifting your hand. “I was so scared, my love; I thought you were going to really hit me,” she wipes the tear on her left cheek, “you have no idea how relieved I was when I felt you caressing my butt instead of hitting it.” “I would never hurt you like that, my love,” she impersonates you, getting your deep voice as close to the original as she can.

Yooyeon rolls around in bed as she contemplates calling you. She knows that you wouldn’t get angry about it, but at the same time, she wonders if maybe you were asleep—she hates disturbing your sleep. “Ah, I can’t take this anymore.” She grabs her phone and finds your contact easily. “Please pick up, my love.”

-

You just got off the airplane that took you from Florence back to Seoul. You’re very tired but at the same time, you’re very excited to get home. You’ve spent the last few days going through an absurd amount of work; you’ve met with foreign partners, signed countless documents, and the most painful of them all: eaten at good restaurants without your beloved wife.

Right after you get in your car, you feel your phone vibrating in your pocket. You read the name of the caller and see that it’s your wife.

“Hello, love.”

“Hello, love.”

“Are you okay, honey? Why aren’t you sleeping? Isn’t this super late in Seoul?”

“I-I was asleep but not having you in bed with me is awful”

“Really?” You tease her, smirking as you do.

“What—of course! You know this better than anyone, love!”

You try your best to stay in character and not burst out laughing—you even cover your mouth with your palm so that your phone doesn’t pick up any sound.

“Love? Why are you quiet?”

“Oh, sorry,” you clear your throat, “I was looking at the flight schedule.”

“Flight sche—are you coming home!?”

“I’m about to, honey—I’ll be home before you know it.”

“I’m waiting for you! I love you!”

“I love you more, honey. See you soon, alright?”

As soon as you end the call, you start laughing; you just told your wife a harmless lie and now you’re about to appear at the front door of your house and surprise her. Before you start driving away, you grab a velvet box from your suitcase that’s sitting on the passenger seat. You open it and inspect its content, “I hope you like jewelry, love.”

-

One last turn to make before you reach your house, and you start feeling nervous and excited at the same time. This electric car doesn’t make any noise, so that’s a plus and minus at the same time: you can approach the house without making any noise but at the same time, you need to come up with something to get her open the front door, since Yooyeon must be in the bedroom on the second floor, which has windows you can see from the driveway.

You think about whether you can pull off the surprise. “Oh, man, how can I get her to come to the front door at this hour?” Your eyes wander around the front side of the house as you look for ideas. They finally land on the CCTV that’s pointed at the front door. “Should be able to use that.” You pull out your phone and call her, and she picks up immediately thanks to her sleeplessness.

“Honey, I’ll be quick so listen to me,” you say in a serious tone, “I see someone at our front door.”

“F-front door? W-who?” She’s starting to fall for the prank. “Wha-what do I do, love? Do I call the police?”

“Just—oh, fuck,” you dramatize, “just bring a gun or a taser and check—be careful, honey!”

Your wife hangs up the call, presumably to get one of the self-defense weapons you’ve provided for her. You get out of the car and stand at the front door, and while you wait, you pray that she won’t pull the trigger against you, its master.

You didn’t have to wait long, because after a few seconds, the left half of the butterfly door swings open, revealing your wife, who is wearing a pink nightgown—she’s also aiming her gun at you. “Hi, baby,” you greet her with a smile, “missed me?” Yooyeon can’t believe her eyes; her husband, who she thought was still in Florence, is standing in front of her. “H-honey? I-is that really you?” You approach her and lower her gun so that it’s not aimed at your face. “Yes, love, it's me.”

Yooyeon lets the gun fall onto the floor as she falls limp into your arms. “Hi, love,” you greet the baffled woman one more time, “I’m home, love—I’m here for you.” She pulls away from the hug and takes a good look at your face. “Oh my God, it really is you, love,” she rubs your cheeks gently, “b-but how? I thought you were still abroad?” You reveal to her that you were actually in the airport’s parking lot when she called: “I literally just got in the car when your call came in.” Your wife lets out a deep sigh and shakes her head in amusement. “I can’t believe you fooled me like that, love.”

You ask her to let go of you for a second so that you can close and lock the door. You then pick up the gun from the floor, lock the safety switch, and hide it among the books on the nearby bookshelf. Once you’re done, Yooyeon wraps her arms around your body and leans against your chest. “I love you, hubby,” she says softly, almost too quiet to reach your ears, “I love you so much.”

Without saying it back, you lift your wife and carry her to the sofa. You carefully lower her and have her sit on it while you take a knee in front of her. “Are you proposing again, love? I’ll say yes again, don’t worry.” You chuckle, “no, but I do have something for you.” You fish the velvet box from your back pocket and open it for her. “Happy anniversary, baby.” The actual anniversary is later this week but whatever—there’s nothing stopping you from giving your wife a gift.

Yooyeon looks at the necklace you’ve bought for her in awe, seemingly very fond of it. “This looks expensive, love,” she takes the box from your hands and takes a closer look, “is this for me?” You chuckle again. “Well, yeah—who else deserves such a gift aside from my beautiful wife?” She hands the box back to you and lifts her hair off her neck. “Please, honey,” she says. You move behind her and connect the chain right on her nape. She then turns towards you and shows the centerpiece—it looks majestic hanging on the center of her chest, right underneath her neck. “Absolutely beautiful, honey,” you let out a praise, causing her to blush. “Me or the necklace, love?” You smile at her lovingly. “You are beautiful, and that necklace wouldn’t look as good on anyone else, honey.”

You take a glance at the square clock sitting under the TV: it’s now a little past 2 a.m. “Love, you said you couldn’t sleep because I wasn’t with you,” you run a thumb across her soft cheek while looking deep into her eyes, “do you think you can sleep now that I’m home?” Yooyeon takes a deep breath and smiles after. “When you’re with me, I can conquer the world, love.” You put on a sad face. “If you’re busy conquering the world, then who would I be cuddling every night?” She playfully slaps you in the chest. “Oh my God, stoooop,” she fans her red face with both hands, “anyway, yes, I can sleep now that you’re here.”

She opens her arms wide open while her beautiful eye smile is forming on her face. You lift her up with little trouble and walk towards the bedroom with her. “My God, you’re so beautiful, honey,” you let one more praise fly out of your lips. She accepts the praise with a giggle and returns it in the form of a peck on your cheek.

You let her down from your arms and move towards the wardrobe to find something to wear to sleep. You know that your wife likes seeing you undress, so to accommodate that, you take off your clothes in front of her. “You age so well, love,” she bites her lip sexily. You ask if she’s in the mood for sex: “sorry, love, not today.” “It’s fine; it’s not like we’re running out of time” you grab a pair of shorts from the wardrobe and put them on, “let’s just cuddle and go to sleep, okay?”

Yooyeon moves to the center of the bed and taps the empty spot next to her with a grin on her face, “over here, my love—right next to me, your lovely wife.” Your wife is indeed lovely; this is a verifiable fact. You join her in bed and without any word said, she moves to rest her head on the side your chest and place a hand nearby. You hear her yawning, a sign that she’s now ready to sleep—properly this time, with her husband’s arms around her. “I love you,” she suddenly says, “I hope you know that.” You roll over and get on top of her—yes, you know that she’s not in the mood for sex and that this is a very typical sex position, but this is necessary. “I haven’t the slightest doubt in my mind that you love me and I love you back,” you say to her, your tone serious but sincere, “I love you so, so, soooo much, Kim Yooyeon.” You haven’t addressed her by name like that in a while, so she is visibly surprised.

“Please lie down again, honey,” she says, “you’re going to make me horny if you stay like this.” “I don’t see the problem,” you shrug, “just say the word and I’m yours.” Yooyeon taps your cheek gently a few times, and that’s your sign that she’s really not in the mood for it at the moment. “Maybe later, honey, but not now—you need some rest first.” You lie down in bed and pull her into your arms again. “By the way, I’m skipping work today and tomorrow, love,” you say to her, “do you want to do anything?” She yawns audibly one more time. “I don’t know yet—I’ll tell you if I have ideas.”

-

Yooyeon is a morning riser; she’d rather wake up early and immediately start doing whatever she needs to than sleep in and not have enough time to do things. You, on the other hand, used to have the same habit as her, but after becoming a director, you often find yourself working past your bedtime, so you compensate for the lack of sleep by sleeping in. Thankfully, your wife never makes a big deal about the difference—she has used it to her advantage on a handful of occasions, actually. Last year, she woke up before 5 a.m. to make cookies for your birthday and finished just in time before you woke up.

Today, however, after not having seen her husband in almost a week, she’s opting to stay in bed, savoring the moment of having your scent in her nose and your warmth on her skin. You slowly wake up and see that your wife is still in the same position as when you closed your eyes a few hours ago: her face is on your chest and her legs are entwined with yours. “I love you,” you whisper to her, not expecting an answer. “I love you more,” she replies, surprising you.

“Honey,” she softly calls to you, “I’m tired.” You start massaging her arm even if you’re only partially awake. “You are, love? Can I help?” Yooyeon gathers her strength and moves to lie square on your body. “Just stay like this, please.” You put a hand on her back and move it up and down, just the way she likes it.

“Honey,” she calls to you, “can I ask what we’re doing for our anniversary?” You want to open your mouth, but the urge to yawn gets to you first. “What do you think about dinner at The Sapphire, love?” Yooyeon lifts her face off your chest and looks at you with a smile. “Yes, please,” she says, “I’ve always wanted to go there.” You apologize to her for not coming up with something grand for the 6th anniversary, but she rejects it. “As long as I’m with you, I’m down for anything. Without you, all I want to do is stay in bed all day,” she says.

-

“Wakey, wakey, my love,” she says, poking your cheek repeatedly to get you to wake up. You slowly open your eyes and look at her in the eyes. “Am I in heaven? Are you an angel?” Your wife slaps you lightly on the chest and covers her sheepish grin with a hand. “Y-yes, I-I’m your angel,” she looks away to hide her blush, “c-can you wake up, please? It’s almost 10, love.” With a grunt, you move to a sitting position with your legs hanging off the bed. Yooyeon takes the space in your lap, straddling you and placing her palms on your nape. “Love, can—erm—can we have some fun, please? I-I’ve missed you,” she requests shyly. “Sure, honey—one second, please.”

You inhale and exhale a few times to get yourself together and ready to please your wife. “C’mon, honey,” she urges you, getting impatient, “you haven’t touched me in 10 days.” You burst out laughing. “10 days? Really?” Your wife puts on a pout. “Look at that calendar, honey,” she points at a calendar hanging next to the mirror, “I bought a new calendar to keep track of our sex life.” You look at it and see that there are indeed 10 X marks on it, from the 1st to the 10th; three of them are in black and the rest are in red. “What’s with the red and black marker?” She explains that she’ll use a red marker for when you’re not at home and a black one for when you’re at home but have no sex. “That’s interesting,” you peck her once on the lips, “are we ready, then?” “That’s my—ah!”

Yooyeon didn’t expect you to move that fast, and now she finds herself lying in bed with you hovering closely over her. Your deep gaze overwhelms her, forcing her to look to the side. “Are you okay, love?” You peck her exposed cheek gently. “Do you want to change your mind? It’s okay if you do.” She shakes her head rapidly. “Sorry, love, I just got reminded of our first time.” What a great and special time it was; the both of you had saved yourselves for marriage and was each other’s first time almost 6 years ago. “I remember how nervous you were, love,” you show her a gentle smile, “we hugged for almost an hour because you weren’t ready for it, remember?” “I’m so sorry for that, love,” she finally makes eye contact with you, “I don’t know why I was so hesitant—hell, you’re my husband, not my boyfriend.” You tell her that she has nothing to be sorry for: “even if we hadn’t had our first time right there, it would’ve been completely fine.”

“I am glad that you’re of that opinion,” she grabs your hand and places it on her thigh, “now please, let’s start, love.” You run your hand up and down her thigh for a moment, enjoying how soft it is. “I love you, Yooyeon-ah,” you refer to her the way you used to, surprising her again. “I love you too, Harvey-oppa,” she replicates the gesture, referring you to by your other name—the name your dad gave you.

You and Yooyeon always start sex by kissing (sometimes going as far as tongue-wrestling when you’re extra thirsty), and today is no different. You come in for a kiss, and your wife welcomes you warmly. She likes placing her hands on your cheeks when kissing, and you like the way her soft hands feel. “Love,” you break the kiss momentarily, “you’re so damn hot.” Yooyeon knows that she’s very attractive (there were plenty of reasons why people called her the goddess when she was in university) but sometimes, she’s too shy to admit it, and that’s where you come in: you’re the husband who will never get tired of praising her beauty—let it be known, however, that beauty isn’t all she’s about.

Your wife responds by lowering the thin shoulder straps of her nightgown, partially revealing her breasts. “Oh, I know, honey,” she winks, “you’ve told me that so many times in the past few years.” You chuckle slightly in amusement. “Sometimes I can’t believe how lucky I am to be with you, love.” She gives you a fleeting kiss and tells you that the feeling is mutual, which is amazing to hear.

Yooyeon continues lowering her nightgown until her breasts are fully out in the open. You latch your mouth onto one of them and place your hand on the other, earning a mix of gasps and moans from her. “I-I wish they were bigger for you, hon,” she utters. The shock puts you to a halt. “That’s very uncalled for,” you say, your tone firm, “I didn’t marry you for your bodily assets, my dear wife.” She shuts her eyes when she feels your hand squeezing her breast. “B-but still, I—” You cut her off with a quick kiss, and while you’re there, you snake your tongue into the space in her mouth and fight her tongue.

You pull away from the embrace and pull your wife into a sitting position. You then move to sit behind her and wrap your arms around her body. “Look in the mirror, dear,” you point at the mirror that’s hanging right in front of you, “tell me what you see.” Yooyeon scans her reflection, her gaze going up and down from her head down to her toes. “I-I’m pretty,” she utters softly, “I-I look sexy right now.” You sneakily put your hand on her crotch and start rubbing her over her panties. “There you go,” you praise her, your voice gentle, “now, let’s never say such thing again, okay?” “Ah, ah—o-or what?” She dares challenge you. “Wha-what would you do if I said such thing again?” You bite the side of her neck lightly, earning a surprised yelp from her. “I will tie you to each corner of the bed and not touch you until you say sorry.”

You increase the intensity of your fingers’ movement on her crotch, and you notice that she’s starting to wet her panties. “H-honey,” she calls to you, “c-can I take off my panties, please?” You don’t answer her, and instead, you start rubbing more aggressively. “Oh, oh, oh,” she’s letting out moans freely, “y-you’ll make me cum, honey.” You started doing this to warm her up, but if she wants to cum, then she’s free to do so—in fact, you’ll gladly make her cum.

She uses one hand to hold your hand that’s busy stimulating her and while the other reaches for your nape. She then leans back against your chest and hands over the control of her pleasure to you—submissive as always. “Honey, please—oh, God, please, that’s so good, honey.” You can tell that she’s enjoying this; not only is she moaning freely, but she’s also rolling her hips around. “P-please, take off my panties—I’m begging you.” She sounds desperate enough for it, so you grab the waistband and pull down her panties recklessly, not worried about whether it’s properly off or not.

Yooyeon screams from the top of her lungs when your fingers are directly on her nub, finally getting what she’s been begging for. “Yes, yes, like that, hon,” she eggs you on, “please, please!” You put your mouth close to her ear and lick it, adding a dose of tease to the stimulation. “Cum for me, baby,” you whisper in a low voice, “cum for your husband like the good wife that you are.” To increase your chance of making her cum, you place your other hand on her left breast, alternating between massaging and tugging it.

Your wife lets out a very loud scream and lifts her butt of the bed as juice gushes out of her core—that’s her first orgasm in 10 days (because she doesn’t touch herself, ever), all thanks to you. You remove your hand from her crotch and place it on her stomach, gently rubbing it as she rides the high of orgasm, moaning oh-so-sensually as she does. “Good, baby, good,” you praise her, “such a good wife, aren’t you?” You notice that your wife is getting limp, so you lean backwards against the headrest so that she can lean against your body more comfortably.

“Oppa,” she calls to you, still weak, “thank you so much—I love you.” You peck her cheek from the side and tell her that you love her more. “How are you feeling, love?” Yooyeon takes a deep breath to compose herself. “I feel great,” she sighs, “you don’t know how desperate I’ve been, hon.” She takes off her nightgown and tosses it onto the floor, she then does the same with her panties. “That’s much better,” she says.

You spend a few more minutes just chilling; your wife’s heartbeat has returned to its normal pace, and she is now calm and collected, just like she usually is. That is, until she’s reminded of something: “honey, what about you?” You didn’t know that you were drifting to sleep again. “Huh? What about me?” Yooyeon slaps your thigh lightly, mildly annoyed. “Get your head in the game, hubby,” she says, “you haven’t cum yet.” You let out a yawn first before responding. “That’s where you come in, no?” Yooyeon turns her head to peck you quickly. “Of course, I’m your wife.”

With a small grunt, your wife moves away from your body and gets on her hands and knees in between your legs, your cock pointing right at her face. “May I, honey?” You give her your approval in the form of a nod, and she starts moving her head closer to your tip. Without breaking eye contact, she parts her lips and takes you in her mouth. “That’s good, love,” you put a hand on the back of her head and pet her gently, “you’ve gotten so good at this, haven’t you?”

It's not an empty praise; Yooyeon from 6 years ago wouldn’t even touch your penis, let alone put it in her mouth. It took her almost two years to muster up the courage to give you head—shout out to Kotone, your friend Yunho’s wife, who convinced her to try it. You still remember the first time she took you in her mouth. It happened around a week before your 2nd anniversary. She had her lips as far apart as possible and slowly moved her mouth along your length, gagging multiple times in the process. Fast forward a few years later, and she’s now much better at it. She’ll even give you head when she’s either not in the mood for regular sex, or when she’s having her period. She’s turned out to be crazy like that—she just needs a little push sometimes.

Your wife notices that you’re not paying full attention to her (because you were too busy recollecting the past), so she bites your shaft slightly to retaliate. “Fuck!” You let out a profanity when you feel it. “You didn’t have to do that, love.” Your wife removes you from her mouth and pouts. “If you’re not paying attention then I don’t want to do it.” You take a deep breath and apologize. “But do you know what was in my head?” She tilts her head in confusion, so you explain to her that the memories of your first time getting a blowjob from her were returning to you and that you were deep into reminiscing it. “Really?” “You know I wouldn’t lie about such thing, love,” you defend yourself.

Satisfied with the exchange, Yooyeon returns to the task at hand and takes you in her mouth again. This time, to make sure that she knows that you’re paying attention, you maintain eye contact with her, only breaking it when it’s impossible for her to look at you because she’s too far down your shaft. “That’s good, love,” you praise her with pets on the head, “keep going, please.” Your wife winks at you and starts going along your length faster, and there’s no better way to egg her on other than throwing praises at her.

You don’t know how many times praises have escaped your lips, but it matters little; your wife likes hearing praises and doesn’t care if they’re repetitive. “Love, I don’t think I can last long,” you announce, a hint of sadness in your voice because you don’t want this to end so soon. Your wife removes you from her mouth, looks at you straight in the eyes, and whispers, “give me your cum, honey.” You nod, and she returns to her previous position.

You wait until she takes you in her mouth again. Once she does, you palm the back of her head and force her down your shaft. Unready, your wife gags instantly, and you can feel your arousal peaking thanks to the sound. “Be good, love.” You use this final stretch to fuck her mouth—nothing too rough, though; you don’t want to hurt your lovely wife.

“God, fuck,” are all you can come up with right now, as the wetness of her mouth proves to be very pleasurable for you. “Love, I really can’t hold on,” you announce again. Just before you blow, you retreat from her mouth. “Oh, God—fuck.” You close your eyes and ride the high of your orgasm as your cock sprays semen onto your wife’s face. In the meantime, your wife grabs your cock and strokes it, trying to get every last drop of semen out of your system. “Mm, mm-hmm,” she mumbles, “that’s it, honey—give me everything.”

When you open your eyes, you’re met with the sight of your wife, whose smiling face is covered in cum. “Thank you, dear,” you don’t forget to thank her, “I’ve needed that so bad.” Yooyeon takes a bit of cum in her fingers and licks it. “Should’ve released in my mouth, but it’s fine,” she says. She probably just realizes how naughty she sounds, as she looks away to cope with the heat on her cheeks. You chuckle at her. “I know how naughty you are, honey; we’ve spent enough time together.” You peck her hair, precisely on the spot that’s not covered in cum. “Let’s get you cleaned up, love.”

-

After getting cleaned up with your wife, you take her to sit on the sofa. She turns on the TV and begins scrolling through Netflix to find something to watch, while you sit on the other side of the sofa and pull out your phone to catch up with work. “Ah, what am I doing—my husband is literally next to me.”

She turns off the TV and moves to sit on your lap. You ask if you can help her with anything, your eyes still locked on your phone. Yooyeon reaches for your phone and slowly takes it from your hands. “Love, I’m here,” she says, “can I have your attention, please?” You show her a loving smile and kindly ask her to hand the phone back. “Let me text Jeon Yunho one time, love,” you say, opening your palm to receive your phone, “you’ll have my attention after that, I promise.” She looks particularly sad hearing you say that, but you do need to text Yunho; you need his help to make a reservation at The Sapphire, and for reasons you don’t know, he has exclusive access when it comes to making reservations at these fancy places.

After sending the text, you put your phone on the sofa and turn your attention to your wife. “Sorry, love,” you take her hands in yours, “I need help making a reservation for our anniversary.” Your wife shakes her head and tells you that it’s fine. As you’re about to open your mouth to say the next sentence, your phone rings. Based on the ringtone, it’s one of the important people in your life. You can tell that your wife is quite unhappy about getting interrupted, so you apologize to her, even if it’s not your fault. “It’s your mom, love,” you inform her, “one second, please.”

“Hello, this is Harvey,” you greet your mother-in-law, “you’re on speaker, mama.”

“Hello, Harvey”

“Can I help you, ma? Do you need anything?”

“I tried calling Yooyeon-ie but she didn’t pick up—where is she?”

Hearing that, Yooyeon jumps off your lap and runs to the bedroom to find her phone.

“Oh, she’s home with me—she just doesn’t have her phone on her. Is there anything you want to say to her?”

“No, not really. I just wanted to say congratulations—you’re celebrating your 6th anniversary soon, aren’t you?”

“Yes, we are. I’m taking her to dinner this Thursday evening to celebrate,” you reveal your plan to her.

“Sounds great,” she says, “have you thought about getting her pregnant yet?”

The timing couldn’t get any better; Yooyeon was on her way back to you when her mom said that. You notice that she’s looking at you with a flat face that you can’t decipher.

“Erm,” you try to find an answer to the question, “we haven’t talked much about that, actually. We, uh, we’ll talk about that one day.”

“Is it you or her that doesn’t want to have children?”

You see Yooyeon pointing at herself, indirectly asking you to make her take the blame, but you can’t do that—you’re not throwing your wife under the bus, ever.

“It’s not that we don’t want children, ma. It’s just that we haven’t talked about it that much,” you deflect, defending yourself and your wife.

“Fine,” your mother-in-law gives up with little fight, “if you need help convincing my daughter to get pregnant, just call me—talk to you again soon, Harvey”

“See you soon, mama—stay healthy, please.”

You hang up the call and look at your wife. “Love, come here, please,” you tap your lap a few times. Instead of sitting on your lap like before, she gets down on her knees in front of you. “Love? Are you okay?” You’re unsure of her intentions. “F-forgive me, my love, b-but I’m not ready to have children yet,” she says while looking down at the carpet, “please don’t divorce me for that—please, tell me that everything is okay.” There’s no way you’d divorce your wife for not wanting a child, and you make it clear to her that it’d never happen: “I won’t leave you for that, love—trust me. I’m sure you have good reasons as to why you don’t want to have children, and whatever it is, I’m willing to accept it.”

Your wife slowly shifts her gaze upwards, and when you make eye contact with her, you show her a gentle smile. You tap your thighs again. “Come here, my love.” She slowly gets on her feet and moves to sit on your lap. She then hugs you and leans against your chest.

“Am I a bad wife, hon?”

“No, you’re not—please don’t say such thing,” you say, “you’ve been the best wife I could ever ask for.”

“Am I a bad daughter, perhaps? Am I letting my parents down?”

“No, you’re not—please don’t say such thing,” you repeat, “with respect to your parents, love, this life is ours, not theirs. We get to decide what to do, don’t we?”

Yooyeon stays silent, but you’re not satisfied until you get an answer. “Answer me, love.”

“Y-yes,” she says, “yes, we do.”

“Ding-ding-ding, that’s the correct answer,” you reward her with a peck on the head, “let me worry about your parents, love; I’ll tell them that it’s my choice to not have children, okay?”

Feeling satisfied with the exchange, Yooyeon thanks you. “I love you, oppa,” she says, her voice soft, “I love you so much.” “I love you more, baby.”

You notice that a text just came to your phone. “Yunho needs some time to make a reservation for us, love,” you say, “if he’s successful—he should be, honestly—then we can go to The Sapphire on Thursday evening, just like we’ve planned.” “Great,” she says, a hint of excitement in her voice, “I can’t wait, love.”

-

Before you know it, it’s now Thursday. You want to take Yooyeon on a little breakfast date today, so last night, you set up 3 alarms 15 minutes apart from each other to make sure you can wake up on time. When you wake up, though, she’s not in bed with you—even with alarms, you can’t beat her at waking up early; she’s just too good at it.

You collect yourself and start walking out of the bedroom. Your wife hears your heavy, sleepy steps from the kitchen. “Good morning, my love,” she greets you from the kitchen with a cup of (presumably) tea in her hands. You take the cup from her hands and put it on the counter. You then turn her around and hug her from behind, sinking your face in her hair. “Good morning,” you greet her back, “happy anniversary, wifey.” “Happy anniversary to you as well, hubby.” You’re not sure if she said Harvey or hubby—her accent makes those two words sound similar. You ask to make sure, “did you say Harvey or hubby?” “Yes,” she giggles, “it works either way, no?” True, it does work.

You hand your wife her cup again and let go of the hug. She asks if you’d like to have some tea, but you decline. “Let’s have breakfast out, love,” you say. “Sure,” she replies. She turns around with a smile on her face and points at the sofa. “Can we sit there, hon?” “We sure can, lovely.”

You sit on the sofa and your wife takes her favorite position on your lap. “My love, my honey, my world,” you call to her, “thank you for staying by my side all these years. I’m very thankful for you, love.” Yooyeon still gets shy whenever you praise her, which is cute, really. “Oh my God,” she covers her red face, “you’re always so sweet to me, honey.” She takes a deep breath and looks at you in the eyes. “I-I’m also thankful for you.” Her gaze stays strong and does not stray away from yours. “You’ve been the best husband I could ever ask for—I love you so much.”

After a quick kiss, Yooyeon tells you to take a shower. You lift her up and take her to the bathroom with you. “Ah, are we showering together?” She asks. You slap yourself internally for not asking first. “Oh, sorry, do you not want to?” “It’s not that,” she says, “it’s just that showering together takes longer.” That’s a valid point: “alright, you go first—I’ll wait for you on the sofa.” You lower her in front of the bathroom and turn around to walk towards the sofa again, but she stops you. “Look at me, please.” Your wife takes off her nightgown and shows you her nude form, and you notice that you’re getting hard—she probably notices it, too. Your eyes roam on her body, looking at her from top to bottom. “You look good, love—you always do,” you praise her, holding back your drool, “now go take a shower, please.” She mutters a soft thank you as she disappears behind the bathroom door.

-

After taking a shower yourself, you’re now ready to get breakfast with your wife. She says she wants to take a ride on the motorcycle, citing that she’s missed hugging you from behind while you ride around the city with her. She’s dressed for it, so you have no reason to say no, so here you are: riding around the city with your wife on the passenger seat, hugging you from behind as she wishes.

You arrive at her preferred breakfast spot after a short ride on Bob, your motorcycle, and your wife immediately jumps off in excitement—she’s so excited that she forgets that she still has her helmet on. “Not so fast, love,” you call to her via the intercom, “come here, let me take off your helmet.” She turns around comedically, and you can see her eye smile through the clear visor. You reach for the latch and lift the helmet off her head, making a small mess of her hair. She tidies it as much as she can, and you finish it by tucking a stray hair behind her ear. You then proceed to take off your helmet and walk with her inside the restaurant.

Yooyeon says that she’s been craving Singaporean-style butter toast, so she orders not one, but two toasts for herself—she even stutters when ordering, feeling embarrassed by herself. You, on the other hand, aren’t too interested in toasts, so you opt for congee with char siu beef, because congee in the morning is just too good to miss out on. After ordering, you find a table to sit at and talk to kill time.

Your wife pulls out her phone from her pocket. “Honey, your brother just texted me,” she says. “Which one?” You ask because you have twin little brothers. She scratches her head as she tries to remember his name. “Uh, erm, Jaehyun-ie—whatever his other name is.” You chuckle slightly. “Shane,” you remind her, “it’s Shane.” She puts on a grin as she nods. “Anyway,” she returns to the subject, “he said congratulations on the anniversary, and that he hopes to propose to Jiwoo by next month.” You’re glad that things are working out for your brother and his girlfriend; he’s a nice person and she’s an even better person. You tell your wife to thank him for the congratulations. “Also, tell him that I wish him a happy life with his girlfriend,” you add. “Alri—oh, he’s calling us, hon.”

Before she picks up the call, she moves to sit next to you. “It’s a video call, hon,” she says as she aims her front camera at the two of you, “I’m picking up in 3, 2, 1.”

“Hey, guys,” you greet Shane and his girlfriend, “good morning!”

“Good morning, hyung and noona,” he says, “congratulations on the 6th anniversary, guys. We wish you eternal happiness.”

“Thank you, Shane,” you put on a thumbs-up, “how are you guys doing?”

His girlfriend takes the turn to speak, “we’ve been very good, oppa. I know we’re not married yet, but our 2nd anniversary is around the corner.”

You put on a big smile, in approval of their relationship. “Ask Shane to take you on a dinner, Jiwoo-yah; I’m sure he has the money for it.”

You then turn to your wife and hand the talking stick over to her. As soon as she starts talking to them, you see a waiter walking towards you with a tray full of food in his hands. You help him place the bowls on the table and ask Yooyeon to show them the food. “Yah, look at this,” Yooyeon switches to her rear camera and aims it at the food, “you guys want to join us?” Through the video call, you see Jiwoo slapping Shane’s thigh repeatedly. “Ahhhh, unnieeee,” Jiwoo whines cutely, “that’s Morningside, isn’t it? Oh my God, I’ve missed Morningside!” Jiwoo turns to Shane and whispers something to him, and he responds with a nod—they probably just set their next date. “We’ll join you next time, unnie,” Jiwoo says with an eye smile on her face, “we have other things to do today.”

After a few more minutes of conversation, they’re now ready to end the call. “Harvey-oppa, Yooyeon-unnie,” Jiwoo says, her tone sweet and sincere, “congratulations on the anniversary, seriously. I hope me and oppa get to live happily together like the two of you.” You and Yooyeon thank her for the kind words, and after exchanging waves, they end the video call. “Love, text Shane for me, please,” you say as you sprinkle pepper into your congee, “tell him to visit us this Saturday for Jack-in-the-box.” She asks what it means, but you deflect: “he’ll know, love, don’t worry.”

-

“Let’s get changed, love,” you poke your wife, who is scrolling mindlessly through social media, “we need to leave soon.” She puts her phone down on the bed and moves to sit on your lap. “I have something special for tonight, hon; I hope you like it,” she says. “I’d say the chance of me liking it close to 100%,” you peck her on the lips, “get off me, please, love.”

Your wife returns the peck before jumping off your body, and in turn, the bed—and you follow suit after her. Based on how her face is decorated with a grin and pink cheeks, you can tell that she’s excited to show you what surprise she has up her sleeve. “Come oooon, get out of here!” She fixes her hands on your back and pushes you out of the bedroom.

You walk towards the spare bedroom that was turned into a walk-in closet a few years ago to find something nice to wear. You estimate that Yooyeon will be wearing a dress, but it’s the color of said dress that is the question. So, to anticipate, you grab some sets of jackets and trousers of different colors: navy, light grey, and dark blue. Along with them, you also grab a black shirt and a white shirt. “Do I need to wear a tie?” You tap your chin as you think about it. “Eh, probably not,” you decide, “I’m not in the mood." You then proceed to unlock your phone and say, “hey, Nudle, choose a number between 1 and 3.” After a short animation, the AI voice assistant picks 1. “Navy blue, it is.”

You quickly get rid of your T-shirt and shorts and let them pile on the floor. You then take the white shirt off its hanger and put it on. Before you put on your suit, you take a quick sniff to make sure it doesn’t smell when it’s being stored, and thankfully for you, it doesn't. “Oh, perfume—how did I forget.” You unbutton your shirt again and spray your wife’s favorite perfume on your belly button, chest, armpits, and nape. You continue dressing up and stand in front of the mirror to make sure everything is nice and tidy. “Heh, I look good,” you praise yourself, “no wonder Yooyeon-ie fell for me.”

After getting dressed up, you walk towards the bedroom and knock on the door. “Are we ready, love?” The door slowly swings open, revealing your wife, who is dressed in a fancy black sleeveless dress—she’s also wearing the necklace you bought for her. “Goodness me,” you feel your breath get taken away, “you look incredible, love.” Yooyeon reveals that she bought it when she went out with Kotone yesterday afternoon while you and Yunho played tennis.

“You like it, hon? I bought it specifically for tonight.” That’s an unnecessary question, isn’t it? “Of course, I do, love,” you scan her from top to bottom, “my God, aren’t you God’s most beautiful creation.” She smiles oh-so-beautifully thanks to your praise, and she rewards you with a peck on the lips. “Come on, hon,” she says, “I have a feeling that we’ll start getting horny if we don’t leave now.”

-

A staff member of The Sapphire greets you at the front door and asks, “are you here for a reservation?” You say yes and tell him your name, and after looking at his list, he turns to you again with a smile. “Follow me, please, sir and madam.” Your wife wraps an arm around yours as the two of you follow the staff into the restaurant to be taken to your table.

You follow him up the fancy stairs and onto the second floor, where a table costs more than any other part of the restaurant thanks to the privacy it offers. “I should thank Yunho for this,” you think. The staff stops at a table in the corner and politely points at it. “Would you like to have wine or champagne, sir and madam?” You decline politely, telling him that you and Yooyeon stopped drinking years ago—you’d like to have water in its place. “Of course, sir,” he says, “your course will start soon; please kindly wait.”

You show the staff a kind smile as he starts walking away, leaving you alone with your wife. “Love,” Yooyeon places her hands in the middle of the table, “thank you for taking me here—I love you.” You hold her hands and rub the back of them with your thumbs. “I love you more, love,” you say, “happy anniversary.” “Happy anniversary to you, too.” Your wife smiles at you lovingly, and you notice the way her eyes are glassy from unreleased tears.

“Love, listen to me, please,” you take a deep breath before saying your next point. “I know that sometimes I spend too much time working and come home very late but believe me that everything I do is out of love for you—you matter the most to me, love, and it’s been an honor for me to be able to provide for the two of us like this.” You don’t know what made you say that, but it just feels right at the moment. “I know,” her voice trembles from the emotions, “believe me, I know.” She pulls out a handkerchief from her purse and wipes a tear with it. “I always pray for you when you’re not at home, and when you are, I always want to show you how much I love you,” she adds.

You can tell that she wants to kiss you, but this round table is in the way. There’s no one else on this floor, so you summon her to you so that you can kiss her. She sits sideways on your lap—because her dress doesn’t allow her to sit like she usually does—and kisses you passionately, screaming at you how much she loves you. “I will always love you, Harvey,” she says, her eyes still glassy. “Did you say Harvey or hubby?” You crack a little joke to lighten the mood, earning a laugh from your wife. “Go back to your seat, love; the food will be here soon.”

“What are we having, honey?” Yooyeon asks. “Yunho showed me a list and here are the things I chose—you ready?” Before you can say the first thing, your wife shows you an open palm to halt you. “That’s alright, hon; I’m sure the server will tell us what we’re eating,” she says. You burst out laughing as a response. “Yeah, you’re right.”

You didn’t have to wait long until the first dish was brought out to your table. “These are the sea scallops with avocado, frisée, and key lime vinaigrette, sir and madam.” A server sets two small plates on your table while another server pours water into your glasses. “Please enjoy, sir and madam; we are glad to have you with us tonight.”

After the servers leave your table, you raise your glass. “Together always, in joy and in sorrow, for better or for worse,” you say. Your wife repeats the line and clinks her glass with yours. “I will never get tired of saying that line,” she says, “now, shall we?” Yes, we shall—let’s stop talking and start eating, hey? It’s what the two of you came here for.

-

You’re now back at home after a few hours of dinner. You sit on the sofa without changing your clothes, because you can’t be bothered to do so just yet. “Wait here, hon,” your wife enters the bedroom, presumably to get something she wants to show you.

She comes out of the bedroom while hugging a photo album. “Oppa,” she calls to you, “would you be down to go down the memory lane?” You nod, “sure, come and sit next to me, love.” She waddles cutely towards you, her face decorated with a beautiful eye smile and an adorable grin.

“First thing first,” she says as she opens the album, “your love letter to me, which you sent via Shane.” You feel your cheeks getting hot; you had Shane go to the post office and send a letter you had written to Yooyeon, in it a love confession and an invitation to dinner—the mail was under his name, too. “I wonder if Shane wrote Jiwoo a love confession like his brother did to me,” Yooyeon piles on. “Do you remember what you wrote, by the way?” You nod. “Of course I do—how can I forget? That was my last attempt at courting you.”

The letter went a little bit like this:

“Dear Miss Kim Yooyeon,

I’ve been meaning to share with you the thing that has been on my mind for quite some time.

From the moment we met, I felt attracted to you in a way that I couldn’t describe. Your sweetness, your sharpness of mind, and the way you perceive things around you have captivated me in ways that I never expected. In the short conversations we’ve shared, I found myself longing for the next one, and the next one, and the one after that. I eventually realized that there was something deeper than just mere excitement or admiration—it’s love.

With this letter, I would like to be honest and let you know that I cherish and treasure you more than words can express. Your presence in my life, despite being minimal (for now), has brought me so much joy and excitement, and I can’t help but think of a future together, where we share more memories, more laughs, and more dreams.

With that in mind, I would like to have the chance to spend more time with you in a special way. Would you like to join me for dinner? My family has a special place we often go to together, and I think that it would be such a great honor if you could be my guest. Perhaps we will be able to talk more about us and see how we might proceed from here.

Kindly let me know if you’re free next weekend and interested in this. Please understand that I want you to know how much you mean to me, and I look forward to hearing from you.

With affection and respect,

Han ‘Harvey’ Hyunjin.”

“I was so confused why you wrote your name like this,” Yooyeon says, placing a finger on your name, “I had always known you as Harvey.” You chuckle in response. “You’re not the first person to say that, love.”

Yooyeon then moves on to the picture on the first page. “Florence, honey.” She shows you a selfie of the two of you eating gelato while sitting on a bench. You sigh as you carefully tread the lane of memory. “We had fought a few days before we left for Florence, hadn’t we, love?” Your wife lets out a sigh too. “I saw a piece of paper on the kitchen counter, and I thought that was our divorce paper,” she says, “imagine my surprise when I found out that it was our plane ticket.” You wrap an arm around your wife and softly say, “I’m so sorry for that, love; I was so self-centered and didn’t take your feelings into account.” “It’s okay,” she pecks the side of your face, “I think we’ve learned a lot since that.”

“Next,” she looks at the other side of the page, “moving into this house.” The price of the house had gone up a few weeks prior, forcing you to sell your cars so that you could afford it. “You could’ve taken my money and kept the cars, you know,” your wife says, a hint of regret in her voice. “But that was your life savings, love; I couldn’t bring myself to take it,” you reason. “I know, but still, I wouldn’t have had a problem with that,” she counters.

She bursts out laughing when she sees the first picture on the next page. “Oh my God, I remember this like it was yesterday,” she points at the picture of her getting licked by a camel in Dubai. You join her in laughing as you recall the memory. “You were so startled that you fell backwards—if you hadn’t worn jeans back then, the camel guy would’ve seen your panties.” Yooyeon covers her face and shakes her head. “God, it was so close to being disastrous.” Aside from the photo, you also have a video on your phone of her sliding down a sand hill on a sled while screaming from the top of her lungs, which is both very funny and memorable.

Her smile fades instantly when she sees the picture placed on the 4th page—it’s a picture of you bearing your uncle’s pall with your twin brothers and dad, taken by Yooyeon from a distance. “Your uncle, hon,” she says, sadness woven in her voice. Your mom’s older brother passed away from cardiac arrest in the middle of the night, right when you were having sex to celebrate your 4th anniversary. You remember stopping abruptly when you heard the news through your smartwatch, thus ruining your and her mood. “What went through your head when we had to stop, love?” You ask, trying to understand what it was like for her. “Please don’t get mad, but initially I was so unhappy,” she says, “I had been so desperate for your touch, but then we had to end awkwardly like that.” You peck her head as a gesture of apology. “I’m sorry about that, love, but I’m sure you know what he meant for us.”

You move on to the final page of the album, which has two pictures on it. Placed on the top is a picture of Yooyeon holding a plate full of cookies with you sleeping in the background. Underneath that is a group selfie of you, Yooyeon, Shane, Jiwoo, and Shaun who was holding the phone (he was single at the time), taken after dinner at your house. Jiwoo made scones and they were so good that Yooyeon asked her to make one more batch before letting her leave. Jiwoo and Shaun ended up staying the night at your house because it was so late by the time she was done.

“Did you hear Jiwoo’s moans, by the way?” Your wife’s question stuns you momentarily. “Excuse me?” “Oh, you must’ve been asleep,” she chuckles, “I heard them when I was on my way to the toilet, and all I’m going to say is that Shane must be good at sex, just like his older brother.” “Shane, you—oh, my fucking God!” You palm your forehead, unsure of what to make of this information. You certainly did not need to know that your little brother was smashing his girlfriend while staying at your house. “Well, at least Shane and Jiwoo were happy,” you think.

“Speaking of moaning,” your wife moves to sit on your lap, “you haven’t made me moan yet—it’s time to rectify that, don’t you think?” You burst out laughing, amused by her stunt. Yooyeon from 5 to 6 years ago would beat around the bush whenever she wanted sex, but nowadays, she’ll say the craziest things to get you to touch her. “I never thought you’d be so crazy, love,” you say. “Can we start now, please? I-I’m impatient,” she says, her cheeks hot.

Your wife doesn’t want to have sex outside the bedroom, and as boring as it is sometimes, you don’t want to go against her wishes. With that in mind, you carry your wife by her butt to the bedroom. On the way there, you notice that her breathing is getting faster, so you rush to the bedroom and promptly sit on the edge of the bed.

“Love, are you okay?” You ask, concerned about how her heart is racing for seemingly no reason. She takes a deep breath before answering. “I-I have a feeling that I’m fertile today, a-and you might make me pregnant if you… y’know.” “Do you want to get pregnant, love?” She stays silent for a little while as she thinks of an answer—only to end up returning the question to you. “D-do you want me to get pregnant, honey?” “No, no, no, it doesn’t work like that,” you deflect, “this isn’t just about me, love; if you don’t want to get pregnant, then we’re not getting you pregnant.” She takes another moment of silence as she thinks about her options. “Don’t worry about your parents, love; this life is ours, not theirs, and we get to make our own choices,” you assure her. “Okay,” she says, “I’m sorry, but I don’t want to get pregnant—not yet at least.” You assure her again that she has nothing to be sorry for and that you’ll never let anyone press your wife into getting pregnant.

“I love you,” she says, seemingly out of nowhere, “thank you for everything, honey.” You want to say it back to her, but you think that it’s better to kiss her instead. Without breaking the kiss, your wife holds your hand and guides it to the zipper on her back, signaling to you that she wants to undress. With little effort, you manage to unzip her dress all the way down and sneak your hand inside to feel her soft skin. She abruptly breaks the kiss and jumps off your lap. You ask if she’s okay, and she responds by putting on a sexy smile and turns her back against you.

You keep an eye on your wife as she wiggles her body around, and would you look at that: her dress falls off swiftly with little effort and pools around her feet, revealing her strapless bra and matching panties. She turns her head to the side just enough to see you wiping drool from the corners of your lips. “You’re never going to get tired of me, are you?” “No, I’m not,” you say, “have you seen yourself? Do you need to look in the mirror again?” Satisfied with the exchange, she turns around and kneels in between your legs. “What are we waiting for then?”

You can hear the machine-like hum from the AC, so you know that the only reason it’s getting so hot in this bedroom is because of your arousal. With your wife still kneeling on the floor in front of you, you free yourself from the constraints that are your jacket and shirt, and you see that your wife is smiling at you. You’re struggling to decide if her smile is sexy or beautiful, though—you know you like it, that’s for sure.

“Would you like to do the honors?” You offer your wife the chance to take off your pants. Without saying a word, she unbuckles your belt and unzips your pants. “May I?” How cute is it that she’s still asking for permission in this position? “Yes, love, you may,” you say. She puts her hands on the inside of the waistband and makes sure that she’s also grabbing your boxers. She gives you one more look and you respond with a nod. With a grunt, Yooyeon pulls your pants and boxers down, thus freeing your cock from its constraints.

She starts stroking your shaft, admiring the length and stiffness. “Wow,” she utters, “it’s crazy how it fits in my body every single time.” It seems like she said it without thinking, judging by how she jolts a little after. “Anyway,” she chuckles, “here I go.” Your wife parts her lips and eases you into her mouth—nothing too crazy for now; she’s not rushing to take you deep right away. That said, it’s still very pleasant for you. You place a hand on her head and pet her gently, praising her for the good work and encouraging her to keep going. “Yes, love,” you say, “that’s very good, baby.”

She does love hearing praises (especially from you) but at the same time, they make her get overexcited sometimes, so you keep an eye on her and make sure that she won’t end up hurting herself while sucking your cock. “Ghlk!” Well, speak of the devil; she just choked on your shaft. “Easy, love, easy; there’s no need to rush,” you try to calm her down—alas, it doesn’t seem to work. In the moment of panic, your wife stumbles backwards, thus removing you from her mouth, and starts coughing. You pick her up from the floor and make her sit on your lap. “It’s okay, love—it’s okay,” you rub her chest gently, “you’re okay, you’re okay. Let’s calm down for a second, yeah?”

After catching her breath, she’s now able to function properly again. “I’m sorry,” she says, “I-I got excited because you praised me.” “I had a feeling that’d happen,” you peck her on the lips once, “thank you for trying, love.” Yooyeon accepts your thanks with a smile, which makes you smile yourself.

You move to the middle of the bed with her, and that’s when she says that she’s ready to continue. “C-can we try something?” She asks, and you swear that you can see a floating bulb over her head. “We sure can, love; tell me what you need from me,” you say. First of all, she asks that you let her go and lie on your back, which is very easy to do. She then moves to sit on your lap and tells you the next part. “I will ride you like this, hon, but you can’t touch me at all,” she says as she takes off her panties, tossing it over her head after. “That sounds difficult, love—are you sure you’re not asking too much from me?” She lets out a laugh at your joke. “That’s your challenge, hon; do that and I’ll make sure it’s worth your while,” she promises, “now, hands above your head, please.”

You do as she asks and put your hands on the bed above your head. “I’m all yours, baby,” you hand over the controls to her. “That’s usually my line, is it not?” With your cock in her hand, she guides it towards her entrance and slowly takes you in. “Oh, God, this will never get old,” she says. It feels odd to not have your hands on her, but you’re committed to completing the challenge. Your wife maintains eye contact with you as she starts rolling her hips back and forth, basking in the sensation of being stretched by your girth. “S-struggling, hon?” “Yeah, and so are you,” you say, “I know—” Yooyeon cuts you off with a slap on the cheek. “Quiet, you; I’m calling the shots today.”

“Fuck, that’s naughty,” you think to yourself. You’re not offended or turned off by the little act of violence—it arouses you more, in fact; you’re as hard as you can get in her tight core right now. “I’m yours, mistress,” you rile her up by playing submissive. “Damn right you are,” she puts on a naughty smirk. She leans forward to hold your wrists down and she’s far enough forward that her tits are within licking range. “Be a good boy and make me cum, will you?”

After getting a nod from you, she starts fucking herself on your cock, going up and down at her own pace. It’s cute to see that she’s moaning so freely despite her tough and dominant front. On the other hand, you’re having so much fun right now; your wife is taking control after being submissive for countless sessions over the years, and you seriously hope that this isn’t just a one-time thing.

You notice that she’s starting to slow down and showing signs of exhaustion. “Is that all you have, mistress? All that talk and you’re tired already?” You taunt her, hoping that it’ll trigger her into speeding up again. “Fuck you,” she snarks, “fuck, this is harder than I thought.” You lift your head off the pillow just enough for your mouth to reach her tits and bite a nipple lightly. “You’re such a naughty boy, aren’t you—oh, fuck, fuck!” You put on a teasing smirk, “what are you going to do about it, mistress?”

The teasing proves to somewhat work—she makes a move for your exposed neck and bites you lightly, making her annoyance at your disobedience known. “Apologize,” she demands, “you don’t want to get hurt, do you?” “N-no,” you adhere to her demand, “I-I’m sorry, mistress.” She pecks you on the lips, satisfied with your apology. “That’s a good boy.”

Your wife fixes her lips on your neck and starts moving her hips again, squeezing you with her tightness, and you can’t help but let out low-pitched moans right into her ears. You notice that she starts sucking on your neck harder. “Mark me, mistress,” you egg her on, “show everyone I’m yours.” Thankfully for you, she’s good at multitasking; not only is she trying her hardest to plant hickeys on your neck, but she’s also not letting up the bounces of her hips. “You’re so good, mistress—you’re so good to me,” you praise her, and you’re starting to wonder if this is considered being submissive.

It seems like she’s finally satisfied with her work on your neck, as she retreats from it and straightens her posture—she also frees your wrists and plants her hands on your chest. “Make me cum, my dear boy,” she reminds you of your task, “please, make your mistress cum.” Her wish is your command tonight, so you do your best to thrust into her from below, making her entire body bounce in the process. Your wife seems to approve this method, as the moans she’s letting out are louder and more frequent. “Am I doing it well, mistress?” “Yes—God, yes, you are,” she says with heavy pants, “please, please, I’m so close already.”

You pick up your pace and fuck her as fast as this position allows you—all the while you’re fighting the strong urge to lay hands on your wife. “Honey, honey,” she calls to you, “I’m about to burst—oh, oh, yes!” Her announcement removes whatever sign of exhaustion from your body and instead fuels the flame of your arousal. “Come on, love,” you subconsciously drop the name, “let’s cum—let’s fucking cum now.”

With a scream, Yooyeon lifts herself off your cock and sprays her juice all over your torso—some of it even hits your face, how nice. You take some in your fingers and have a taste—hmm, interesting taste. You look at your panting wife, whose eyes are closed and lips trembling, as her orgasm takes her to the seventh heaven. You guess that you’ve completed the challenge and are now allowed to touch her, so you take her in your arms and pull her into a cuddle.

“Did I do well, mistress?” You ask teasingly, not forgetting the name. “Ve-very well,” she shows you a thumbs-up, “I am spent, hon.” You ask if she liked taking the dominant role, and she covers her face in shyness. “I-I think I liked it,” she says, “y-you were cooperative too, hon.” You pepper her face with quick pecks, overwhelming her with them. “I aim to please, my love.” She puts her hands on either side of your face and comes in for a proper kiss, and you can really feel that she loves and appreciates you. “I love you,” she affirms, “I love you so, so, so, so, so much.” “I love you so, so, so, so, so, much more,” you say, chuckling after.

You excuse yourself to get some water and your wife asks you to grab her phone from the living room while you’re at it. “A missed call from someone named Jaehoon?” You furrow your eyebrows, a hint of suspicion in your head. “Oh my God, Jaehoon-ie,” you slap your forehead as the realization hits, “that’s just Shaun.” You almost forget that your wife saves you and your brothers by your other names on her phone.

You walk into the bedroom with her phone in one hand and a bottle of water in the other. “Love,” you call to her, “a missed call from Jaehoon-ie.” After getting her phone back from you, Yooyeon calls Shaun back in case he has something important to say.

“Hello, noona,” he says, “were you asleep?”

“No, I wasn’t,” she looks at you with a naughty smirk, “your brother was smashing me so I couldn’t pick up the phone.”

“What the f—I didn’t need to know that, you know.”

Yooyeon hands her phone over to you, and in exchange, you hand the bottle over to her and sit on the edge of the bed.

“Yo, hello,” you take over, “what time is it in New York, Shaun?”

“Uhh,” he takes a moment of silence, probably to check his watch, “around 9 in the morning—we just had breakfast.”

“Oh, right, you’re there with Seeun-ie, aren’t you?”

As soon as you say it, you hear a woman’s laugh from Shaun’s side of the call—wait, why is your wife crawling to you?

“Hello, oppa,” Seeun greets you warmly, “good morning from New York!”

“Good morning, cookie,” you say, still keeping an eye on your wife, who is now kneeling in between your legs like earlier—she must be up to no good. “So, what did you call us for?” Shaun is giving you an answer, but your focus is directed at your wife, who’s starting to give you head. You take a deep breath to concentrate and make sure you don’t arouse suspicion from your brother and his girlfriend.

“I have a feeling that you’re not listening to me, hyung,” Shaun notices, “is noona touching you?”

Well, you’re caught—might as well open the cards for everyone to see. “Yeah, she’s sucking me off,” you reveal nonchalantly, “talk to you guys soon.”

You hear a little surprised yelp from Seeun as you’re hanging up the phone but it’s whatever; you’re all adults. “You couldn’t wait, love? Are you that impatient?” You question your wife, who’s going up and down your shaft with her mouth. She gives you a little wink, and a naughty idea enters your mind. With her phone in hand, you open the camera app and aim it at her. “Say cheese, love.” As soon as she makes eye contact with the camera, you take a picture. You show your wife the picture of her with a quarter of your shaft in her mouth. You expect her to get mad and ask you to delete it, but she doesn’t—she just lets out a giggle. “I guess that’s our entry for this year,” she says, “anyway, I’m going again—don’t disturb me, please.”

You want to say that it was Shaun who disturbed the two of you, but the way she’s wrapping her lips around your shaft stifles your tongue. “That’s really good, love,” you praise her, “remember, don’t get too excited.” Yooyeon takes a deep breath through her nose before negotiating your shaft deeper into her mouth, possibly into her throat. “Fuck, you’re crazy, love,” you comment.

You see that she’s in a halt, so you ask if she’s okay. She pulls away momentarily to take a breather and possibly say something. “I’m okay, don’t worry,” she says, “how far do you think I can take you?” “Sorry?” You can’t believe your ears. “I want to see how far down I can take you, hon, but I think I need your help—you’ll need to push my head from behind.” “If I see that you’re uncomfortable, I’m pulling out, okay?”

Once the two of you have come to an agreement, Yooyeon parts her lips again and takes you in her mouth. You let her go as far forwards as she can while making sure that she’s not in stress or danger. It’s when she reaches halfway down your shaft that she stops. “Let’s try this, love, alright?” You place a hand on the back of her head and gently push her towards your crotch. “Fuck, you’re so fucking good at this, love,” you let another praise fly out of your lips.

Yooyeon closes her eyes as more of your shaft enters her mouth, and she can feel the tip of your penis poking the back of her throat. “Stay calm, Kim Yooyeon; you can do this—do it for your precious husband”, her brain tells her. She plants her hands on your thighs as she tries her hardest to keep her jaws as wide open as she can. She tries looking up at you to find comfort, and you make sure to look her right in the eyes, smiling as you do. “You’re doing great, love—you’re so damn good at this,” you pet her head gently, not pushing her further down your shaft.

You notice that she’s getting limp, so you promptly retreat from her throat so that she can breathe. You pull her into your lap again and immediately spam her with praises. “You were so brave, love,” you say, “I admire how you’re willing to go the distance for my pleasure.” You don’t care if it sounds so self-centered, but it’s true in your opinion. “You’re my husband,” she rubs the side of your face gently, “your happiness is the top of my priority.” You thank her for that attitude, but you also assure her that she’s equally important in this relationship, and that she’s always welcome to express her desires.

“Is that so?” She asks the obvious. “Yes, that is so,” you state the obvious. “Well in that case,” she places her hand on her crotch, “you haven’t been here yet.” You ask if she wants you to wear a condom, but she firmly declines. “I’ll just take the pill after, it’s not a big issue,” she says. You ask if she wants to take control again, but she says no. “Being dominant is tiring, hon,” she says.

With that out of the way, you stand up and lower your wife onto the floor. You then turn her around and bend her over the edge of the bed. “Oh, I’m going to be so sore tomorrow,” she says, letting out a chuckle after, “well, what are you—oh, God, honey.” You cut her off by plunging your cock deep into her. “Sorry, you were saying?” You tease her, but she can’t reply because she’s too busy moaning—she also doesn’t have to put on a charade like earlier; she just simply needs to act like she usually does: submissive and obedient.

You failed to notice that your hands were on her hips the entire time, so you remove them and put them behind your back. “Oh, oh—w-what are you doing? Where—ngh—where are your hands?” Well, it seems like she does like it when your hands are on her body. “Sorry, I thought you didn’t want me to touch you,” you say jokingly, “here, let me fix that.” You place one hand on her hip and use the other to deliver a slap onto her butt, making her scream. “Like this, love?” You spank her one more time with your other hand. “Or maybe like this?”

Your wife squirms around as she tries to cope with the sting from the slap, but your big hands don’t allow her to move too much. “H-honey,” she says weakly, “s-stop hitting me, please.” You stop your thrusts momentarily to apologize and ease her pain by rubbing her butt cheeks gently. “I’m sorry, baby—was I too rough? Would you like to stop for a moment?” Seeing that she’s nodding, you retreat from her warmth and flip her onto her back. You then move her into a more comfortable position in bed, giving her the time to catch her breath and calm herself down.

After getting herself together, Yooyeon reaches her arms out, inviting you to enter her warm embrace. “To me, please,” she asks, her voice weak and quiet. You join her in bed and wrap your arms around her, not forgetting to apologize for being too rough on her. “I-I often forget how lustful you are for me,” she says. “You are my wife, love; if I’m not lustful for you, then something must be wrong with me,” you reply. It is true, though, is it not? If a man like you is married to a woman like her but isn’t interested in getting sexual with her, then that guy must be fucked in the head—and the narrator shares the same idea, too.

She stays in your arms for a few more minutes until she feels ready to go again—she begs you to not be so rough this time. “Certainly, love,” you say. You roll over so that you’re on top of your wife, and without being asked, she parts her legs and wraps them around your body. “You know,” she calls for your attention, “I always feel loved when we do it like this, oppa.” Hearing her refer to you by that term makes your heart flutter—it makes you feel like you’re 26 again, back when you were still trying to court her. “I do love you, sweetheart—I will always love you until you’re sick of me.”

She places a hand on your nape and pulls you down towards her for a kiss, and while your lips are connected with hers, you hold your cock in one hand and ease your way into her warmth again. When it first goes in, Yooyeon breaks the kiss and moans right against your lips. “I love you, Hyunjin-oppa,” she says in a soft tone, “you’re always so kind and sweet to me.” “Thank you, love; I try my hardest for you,” you replicate the soft tone, “and I love you more, Yooyeon-ah.”

You start moving your hips slowly, really savoring how warm and tight she is around your girth. “Love, I’m sorry, but I don’t think I can last too long,” you say, hoping that she won’t be disappointed. “That’s fine; I don’t want to work too hard for your cum anyway,” she says. You move your head to the side and latch on her neck, and your wife’s moans get louder in response.

You can feel your cock twitching in her core, and she can feel it too. “C’mon, honey, give it to me. Give it to—oh!” With a grunt, you blow your load deep into your wife, just the way she likes it. You stay inside her and wait until all of your cum has come out of your penis. At the same time, your wife is letting out a very long moan, as your warm semen enters her body.

You’re starting to get drowsy for some reason, though. “Kim Yooyeon, I… love—”

-

You stir awake in the middle of the night when you hear a thud. In your half-awake state, you move your hands around, and the fact that you can’t feel your wife’s presence makes you jolt in panic.

You lift your head and see that your wife is on the floor while rubbing her knees, seemingly in pain. “Love, are you okay?” You ask, still unable to fully open your eyes. “I am, honey—ow, shit!” You ask what she’s doing, and she tells you that she was trying to get the polaroid camera from the wardrobe, but her legs were too weak, causing her to fall on her knees. “I will—” a yawn cuts you off, “I will get it for you, love.”

You gather your consciousness and get off the bed. You first help your wife and place her on the bed before heading towards the wardrobe to get the camera and film. You insert one film into the one-eyed machine and hand it over to your wife. “What are you doing with it, love?” Your wife claps her hands twice to turn on the lights and asks you to sit next to her. “Let’s take a picture, oppa; I don’t think a picture of me sucking you is appropriate to be displayed,” she says.

You chuckle in agreement with your wife. You move to sit next to her and rub your eyes to fully wake up. “Say cheese, oppa.” Yooyeon aims the camera at the two of you and presses a button. After a short while, the film comes out and she shakes it with all her might until the picture is clearly visible. “Happy anniversary, my beloved husband,” she says, love and affection woven in her voice. “Happy anniversary, my dear wife,” you reply.

After a quick kiss, you hold her hands in yours. “Together always, in joy and in sorrow, for better or for worse.” “Indeed,” she replies, “together always, until death do us part.” “Hey, that’s new—did you come up with it recently?” She slaps your chest lightly while laughing. “Come, let’s go back to sleep, oppa.”

[thelifestylesaga]

F-row at Shein

Hello y'all!

Most of us have or know someone who has, at some point in time, made purchases from websites like Shein and Temu.

Shein just showcased its recent Fall/Winter 2024 collection on 22nd Sept. via a 90-minute long ‘Shein Live: Front Row’ livestream, which, according to Retail Dive, was available on Facebook, X, YouTube, and Instagram. The show featured five collections tailored to colder months - Winter Edge, Effortlessly Casual, Keep Cool, Cozy Chic, and Modern Elegance. 

By integrating real-time shopping into an interactive fashion show, Shein capitalized on the growing consumer interest in livestream e-commerce by allowing viewers to purchase items in real-time through the retailer’s app.

They also used real-life customers as its runway models, which lent an authentic and relatable touch, and likely deepened the brand’s connection with its audience. This show aligned well with the participatory nature of modern e-commerce which uses social media interaction to increase D2C sales.

However, Retail Dive also expressed concerns about the Biden-Harris administration’s proposed restrictions on the ‘de minimis’ exemption, which allowed businesses to ship goods under $800 to the U.S. without tariffs, and how it could significantly impact Shein’s operations.

Since retailers relied on this exemption to maintain low prices on imported goods, the proposed restrictions could lead to higher compliance costs due to the potential need for detailed customs declarations on what are currently low-value, duty-free shipments. These legal changes could increase operating expenses for Shein, Temu, and other e-commerce giants, pushing them to find new ways to absorb these costs.

It then follows that economically, these restrictions would likely raise the price of goods sold on these platforms to offset cost increases from duties and tariffs previously avoided through the exemption.

This could reflect negatively especially on Shein’s USP of affordable, trend-driven fashion, and potentially reduce consumer demand. Price-sensitive shoppers who are used to low-cost fashion items might turn to alternative retailers, thus affecting the retailer’s sales volume and revenue.

Additionally, small U.S. businesses that rely on importing goods from overseas via platforms like Shein and Temu may also face economic strain, as they would need to deal with the same increase in import duties, reducing their ability to offer competitive prices.

These restrictions could also disrupt supply chains by discouraging frequent, smaller shipments and encouraging bulk imports, which would alter the current operational model of many such retailers as they rely on rapid, just-in-time inventory replenishment.

Any delays or cost increases in shipping could lead to inefficiencies and majorly affect how quickly they can get products to market. For consumers, this may mean longer delivery times and reduced options.

I believe that while Shein’s embrace of livestream shopping is a smart approach to blending fashion, entertainment, and e-commerce, external factors may disrupt not just their pricing model but also its entire supply chain, and create a more complex legal and economic environment for global e-commerce players.

So as Shein and similar companies race to adapt to these evolving regulations, I think they may need to reconsider their pricing strategies, supply chain logistics, and engagement tactics to maintain a competitive edge in this marketplace.

Did any of you guys watch the show? Let me know your experiences with Shein and other retailers in the comments.

Until next time,

Cheers!

http://newhouse.syr.edu

[hudsonmckenzie]

What is The EU’s Foreign Subsidies Regulation?

The long-awaited Implementing Regulation for the Foreign Subsidies Regulation (FSR) has been released by the European Commission. The Implementing Regulation provides crucial direction on the FSR's operational details, particularly the extent of the data that companies will have to provide to the EC as part of the filing procedure.

In this article, we highlight several beneficial changes that have been made to the Implementing Regulation since the first proposal in February and explain how they will affect The next stage for firms will be to set up a successful data gathering effort. Since most firms lack a method to recognize and record financial contributions, it will be crucial to simplify the data gathering procedure.

Describe the FSR.

Just in case you had purposefully forgotten, the FSR grants the EC authority to use three enforcement instruments to counteract the distorting impacts of non-EU subsidies. The first two entail ex ante notices that, in cases where specified criteria are met, organizations must make required filings. The third enforcement tool is a "catch-all" device that grants the EC extensive investigative powers (for more information, visit our dedicated FSR page here).

Disclosure is still used extensively.

Companies must provide the EC with extensive information about their interactions with non-EU countries when a notice is generated. This will span the three years prior to the signing of the contract or the filing of a tender and will include both transactions involving actual subsidies as well as many cash transfers made (ostensibly) on market conditions.

Naturally, companies had serious concerns about the initial breadth of the information collecting described in the draught Implementing Regulation. In particular, it appeared that the administrative (and related cost) burden imposed by the information had to be disclosed—which covered all manner of regular business transactions—was excessive compared to the goals of the FSR.

The final Implementing Regulation that has just been issued takes into account the enthusiastic comments. Despite the fact that it makes a number of beneficial adjustments, Executive Vice-President Margrethe Vestager's goal of "ensuring that the compliance burden on smaller entities is kept as low as possible" is not fully achieved. In fact, law firms in London continue to face a huge administrative burden, and preparing for the FSR will take a lot of work.

The following are the main conclusions from the final Implementing Regulation and what they signify for upcoming FSR notifications:

Pay attention to financial contributions at high risk. Detail information will be required for transfers regarded to be "high risk" (e.g., limitless guarantees, help for struggling businesses, support directly aiding M&A / public procurement bids), as opposed to line-by-line information on all financial contributions.

Exemptions for specific routine commercial transactions. The exclusion of certain ordinary course transactions from disclosure is a very welcome improvement.

The exchange of products or services at market rates won't require disclosure anymore. However, the EC has separated financial services from this beneficial development. As a result, information regarding financial services will need to be disclosed, including when applicable.

3. Investment funds: Financial contributions made to other funds managed by the same investment business will not be required to be disclosed under the M&A tool (with some restrictions).

4. Raised de minimis thresholds: From EUR 200k, only monetary donations above EUR 1 million will be required to be disclosed.

Although the above-mentioned modifications are beneficial, their practical impact could be limited since businesses will still need to decide whether the disclosure exemptions apply to specific payments. In order to reduce the danger of a delay, businesses will need to adopt a proportional plan to identify pertinent financial contributions for inclusion in the notification forms and to reply to EC queries.

The next stage for firms will be to set up a successful data gathering effort. Since most firms lack a method to recognize and record financial contributions, it will be crucial to simplify the data gathering procedure.

[captainmdhridoyhossain-blog]

[ad_1] Secure Data Masking in Data Warehouses: Pro Coding Tips & Tricks for Data Privacy Introduction: In today's data-driven world, protecting sensitive information has become more critical than ever. Data masking, a technique used to safeguard data privacy, plays a crucial role in securing data warehouses. This article delves deep into the concepts of secure data masking, providing pro coding tips and tricks to ensure maximum data privacy. Let's explore the intricacies of data masking and its significance in maintaining a secure environment. Table of Contents: 1. What is Data Masking? 2. Why is Data Masking Essential for Data Warehouses? 3. Types of Data Masking Techniques 3.1 Full Masking 3.2 Partial Masking 3.3 Format Preserving Masking 3.4 Dynamic Masking 4. Implementing Secure Data Masking 4.1 Identifying Sensitive Data 4.2 Choosing the Right Data Masking Technique 4.3 Designing an Effective Data Masking Strategy 4.4 Evaluating and Testing the Masked Data 5. Advanced Data Masking Techniques 5.1 Tokenization 5.2 Encryption 5.3 Shuffling 5.4 Salting 6. Challenges in Data Masking 6.1 Consistency and Referential Integrity 6.2 Performance Impact 6.3 Compliance with Data Privacy Regulations 7. Best Practices for Secure Data Masking 7.1 De-identification and Re-identification 7.2 Data Masking in Development and Testing Environments 7.3 Role-Based Access Control 7.4 Secure Key Management 7.5 Data Masking Auditing and Monitoring 8. FAQs (Frequently Asked Questions) 8.1 What is the purpose of data masking? 8.2 Is data masking reversible? 8.3 How can data masking help in achieving compliance? 8.4 Does data masking impact performance? 8.5 Can data masking fully eliminate the risk of data breaches? 8.6 What are the legal implications associated with data masking? 8.7 Are there any industry-specific data masking requirements? 1. What is Data Masking? Data masking is a technique that involves replacing sensitive data with realistic but fictitious information. It ensures that the critical information remains obscured and cannot be accessed by unauthorized individuals. By preserving the format and structure of data while rendering it useless for malicious purposes, data masking helps maintain the integrity of data without compromising its functionality. 2. Why is Data Masking Essential for Data Warehouses? Data warehouses store vast amounts of valuable information, ranging from customer details to financial records. Such repositories become prime targets for cybercriminals looking to exploit data for various malicious purposes. Data masking acts as a vital defense mechanism that adds an additional layer of security to prevent unauthorized access. By rendering sensitive data useless for anyone other than authorized users, data masking reduces the risk of data breaches and subsequent legal ramifications. 3. Types of Data Masking Techniques 3.1 Full Masking: - Full masking replaces the original sensitive data with completely fictitious information. - It ensures that no traces of the original data are left, guaranteeing maximum privacy. 3.2 Partial Masking: - Partial masking obscures certain portions of the original data while retaining some essential information. - This technique allows for limited access to data when required while still protecting sensitive elements. 3.3 Format Preserving Masking: - Format preserving masking retains the format and structure of the original data while replacing specific sensitive components. - It ensures that the masked data appears realistic, minimizing disruption to applications that utilize the data. 3.4 Dynamic Masking: - Dynamic masking applies masking techniques in real-time, based on predefined rules and user access privileges. - It provides an additional layer of security by dynamically masking data according to individual user requirements. 4. Implementing Secure Data Masking 4.1 Identifying Sensitive Data:

- The first step towards implementing secure data masking involves identifying and classifying sensitive data. - Understand the regulatory and privacy requirements applicable to the data to determine the level of masking required. 4.2 Choosing the Right Data Masking Technique: - Assess the sensitivity of the data, the needs of the business, and the impact on the applications that handle the data. - Choose the appropriate data masking technique that balances privacy and usability effectively. 4.3 Designing an Effective Data Masking Strategy: - Create a comprehensive data masking strategy that includes masking rules, data flow diagrams, and access controls. - Incorporate data masking within the overall data governance framework to ensure consistency and compliance. 4.4 Evaluating and Testing the Masked Data: - Perform thorough testing to validate the effectiveness of the data masking implementation. - Evaluate the quality of the masked data, considering factors such as format preservation, referential integrity, and performance. 5. Advanced Data Masking Techniques 5.1 Tokenization: - Tokenization replaces sensitive data with randomly generated tokens. - The original data is stored separately in a secure vault, while tokens are used for processing and application functionality. 5.2 Encryption: - Encryption transforms sensitive data using cryptographic algorithms, rendering it unreadable without the decryption key. - By encrypting data at rest and in transit, data masking ensures secure storage and transmission. 5.3 Shuffling: - Shuffling involves rearranging the order of sensitive data elements. - This technique helps protect data while maintaining referential integrity. 5.4 Salting: - Salting involves adding random data to sensitive information before applying data masking techniques. - It adds an extra layer of complexity to prevent reverse engineering of data from masked values. 6. Challenges in Data Masking 6.1 Consistency and Referential Integrity: - Ensuring consistency and referential integrity among masked data elements presents a significant challenge. - Masked data should still be usable and relevant within the context of the application or analytical processes. 6.2 Performance Impact: - Data masking operations can introduce performance overhead due to additional computations and transformations. - Balancing the need for data privacy with performance requirements is crucial. 6.3 Compliance with Data Privacy Regulations: - Adhering to data privacy regulations and industry-specific compliance standards is vital while implementing data masking techniques. - Ensure that the chosen data masking approach meets regulatory requirements to avoid legal ramifications. 7. Best Practices for Secure Data Masking 7.1 De-identification and Re-identification: - Implement robust de-identification and re-identification processes to ensure data privacy and usability. - De-identification involves masking sensitive data, while re-identification allows authorized users to access the original information when necessary. 7.2 Data Masking in Development and Testing Environments: - Extend data masking practices to development and testing environments to maintain data privacy and security across the entire data lifecycle. - Test data should be masked to prevent unintended exposure to sensitive information during software development and testing processes. 7.3 Role-Based Access Control: - Implement role-based access controls (RBAC) to restrict access to masked and unmasked data based on user roles and privileges. - RBAC ensures that authorized individuals can access relevant data while preventing unauthorized access to sensitive information. 7.4 Secure Key Management: - Adopt secure key management practices to ensure the confidentiality and integrity of encryption keys used in data masking techniques. - Ensure proper key rotation, storage, and access controls to mitigate the risk of key compromise.

7.5 Data Masking Auditing and Monitoring: - Establish robust auditing and monitoring systems to track and record data masking activities. - Regularly analyze and audit masked data to ensure ongoing effectiveness and compliance with privacy regulations. 8. FAQs (Frequently Asked Questions) 8.1 What is the purpose of data masking? - The purpose of data masking is to safeguard sensitive data by ensuring it remains hidden to unauthorized individuals while preserving its functionality. 8.2 Is data masking reversible? - Data masking is generally reversible, allowing authorized individuals to access the original data using re-identification techniques when necessary. 8.3 How can data masking help in achieving compliance? - Data masking aids compliance by protecting sensitive information, reducing the risk of data breaches, and ensuring adherence to data privacy regulations. 8.4 Does data masking impact performance? - Data masking can introduce performance overhead due to additional operations and transformations. Careful planning and optimization can minimize any impact. 8.5 Can data masking fully eliminate the risk of data breaches? - While data masking significantly reduces the risk of data breaches, it does not entirely eliminate the possibility. It should be combined with other security measures. 8.6 What are the legal implications associated with data masking? - Implementing data masking techniques should adhere to legal and regulatory requirements governing data privacy and protection. 8.7 Are there any industry-specific data masking requirements? - Different industries may have specific data masking requirements based on regulations, standards, and business practices in their respective domains. In conclusion, secure data masking is an essential technique for protecting sensitive information within data warehouses. By implementing the discussed tips and tricks, organizations can ensure maximum privacy while preserving the integrity and usability of their data. Remember to adapt the data masking techniques and strategies to meet individual business requirements and comply with relevant data privacy regulations. [ad_2] #Secure #Data #Masking #Data #Warehouses #Pro #Coding #Tips #Tricks #Data #Privacy

[maxwellyjordan]

Opinion analysis: A win for one taxpayer, but not many more

West Virginia cannot impose its state income tax on federal retirement benefits paid to a retired U.S. marshal while exempting its own pension payments to former state law enforcement officers, the Supreme Court ruled Wednesday in a 9-0 decision. That result is a resounding — if unsurprising — victory for the petitioner, retired U.S. marshal James Dawson, who sought a $4,285 state tax refund from West Virginia for tax years 2010 and 2011. It may matter much less for other former federal workers inside and beyond the Mountain State.

The eight-page opinion by Justice Neil Gorsuch makes the case look like an easy one. As Gorsuch frames it, West Virginia grants a “generous tax exemption” to retired state law enforcement officers but denies “the same benefit” to federal law enforcement retirees. That policy runs up against the intergovernmental tax immunity doctrine — first announced in the landmark 1819 case McCulloch v. Maryland and codified at 4 U.S.C. § 111, which says that state income tax laws cannot “discriminate” against federal officers or employees “because of the source of [their] pay or compensation.” In Gorsuch’s view, West Virginia’s disparate treatment of federal and state law enforcement retirees is a classic case of anti-federal discrimination that the intergovernmental tax immunity doctrine plainly prohibits.

Gorsuch’s opinion emphasizes a state trial court’s finding that there are no “significant differences” between a U.S. marshal’s “powers and duties” and the responsibilities of the state law enforcement officers who can claim the income tax exemption. He quickly makes mincemeat of West Virginia’s various arguments in defense of its tax distinction. It doesn’t matter, according to Gorsuch, that most state retirees who weren’t law enforcement officers (and even some who were) receive the same treatment as Dawson — there is no exception in the intergovernmental tax immunity doctrine for de minimis discrimination. Nor does it matter whether West Virginia’s law was motivated by anti-federal animus: The intergovernmental tax immunity doctrine depends on “treatment rather than intent.” And West Virginia can’t salvage its law by arguing that its tax exemption aims to compensate state employees whose pensions are less generous than those of their federal counterparts. As Gorsuch notes, the state’s statute on its face does not distinguish between larger and smaller pensions, and “an implicit but lawful distinction cannot save an express and unlawful one.”

With that, Gorsuch wraps up his opinion, reverses the West Virginia Supreme Court’s decision, and sends the case back down for further proceedings, “including the determination of an appropriate remedy.” That remedy will presumably include a several-thousand-dollar state tax refund for Dawson. But Dawson may be one of the few to benefit from the holding.

First, the Supreme Court’s holding applies only to federal retirees whose powers and duties were not “significantly different” from the powers and duties of the West Virginia state law enforcement officers who received an exemption. At oral argument, Chief Justice John Roberts asked whether a former U.S. attorney general, if she or he lives in West Virginia, would qualify as an official whose responsibilities were not “significantly different” from state police. That question drew laughter, and it probably doesn’t require a judicial response, as no living former attorney general is a West Virginia resident. But former employees of the FBI, Immigration and Customs Enforcement, the Secret Service and a range of other agencies will present harder line-drawing questions.

Second, West Virginia will have to decide whether to respond to the Supreme Court’s opinion by “leveling up” or “leveling down.” It will presumably have to make payments to some number of federal retirees whose job duties were similar to Dawson’s and whose refund claims fall within the state’s three-year statute of limitations. But rather than granting those retirees an exemption going forward, West Virginia could choose instead to roll back the exemption for retired state law enforcement officers. Or West Virginia could do what some other states have done in response to the Supreme Court’s earlier intergovernmental tax immunity holdings: It could repeal the income tax exemption for state retirees but raise their pension benefits at the same time. That move would leave the state retirees almost as well off as before (albeit possibly with a slightly larger federal tax bill), and it would be a rather hollow victory for the federal retirees who rallied to Dawson’s cause.

Beyond West Virginia, the impact may be more muted. As the solicitor general noted in a certiorari-stage filing in Dawson’s case, “the question presented here has not arisen with great frequency” in recent years. Ever since the court struck down a Michigan law that exempted state employees’ retirement benefits but taxed federal pensions three decades ago, most states have excised the remaining vestiges of discrimination against federal retirees from their tax laws. The few surviving state tax statutes that have been challenged on the ground that they discriminate against federal retirees apply to a vanishingly small number of workers. What Judge Frank Easterbrook once said about the Supreme Court’s civil liberties cases likely applies to Dawson v. Steager as well: The Supreme Court “extirpates … practices that have already disappeared or dwindled among the states. It obliterates outliers.” West Virginia’s distinction between state and federal law enforcement retirees was an outlier. The court on Wednesday obliterated it — and left the state to clean up the mess.

* * *

Past case linked to in this post:

McCulloch v. Maryland, 17 U.S. 316 (1819)

The post Opinion analysis: A win for one taxpayer, but not many more appeared first on SCOTUSblog.

from Law https://www.scotusblog.com/2019/02/opinion-analysis-a-win-for-one-taxpayer-but-not-many-more/ via http://www.rssmix.com/

[bitcofun]

Key Takeaways Celsius' former Chief Financial Officer Rod Bolger could return to serve as an advisor during the company's ongoing bankruptcy case. Celsius says that Bolger has extensive experience with the company, making such an agreement in its best interests. Celsius' latest legal filing suggests that a hearing will be held on August 8 to determine whether Bolger will return. Bankrupt crypto lending company Celsius has asked for its former Chief Financial Officer return as an advisor.Celsius Seeks Bolger’s ServicesCelsius is looking to re-establish its relationship with its former Chief Financial Officer.According to a legal filing, Celsius is aiming to enter an advisory agreement with ex-CFO Rod Bolger for at least six weeks.Bolger joined the firm in February after its previous CFO, Yaron Shalem, was arrested in connection to Moshe Hogeg last year.Bolger then voluntarily resigned on June 30 at the height of the company’s liquidity crisis. He gave eight weeks of notice prior to his departure as required. Bolger himself has now been succeeded by another Celsius employee, Chris Ferraro. Despite Bolger’s resignation and replacement, Celsius is now asking Bolger to continue “providing advisory and consulting services” because of his familiarity with its affairs.Celsius says that Bolger steadied the firm, guided its finances, and “acted as a leader of the company” during its financial crisis.The firm has attempted to justify its request on the basis that the agreement is “an exercise in sound business judgment” and “in the best interest of the debtors [Celsius] and their estates.”Bolger Has Agreed to TermsThe filing indicates that Bolger has agreed to serve as an advisor to Celsius pending the approval of the court.A hearing for the request will take place on August 8 at the U.S. Bankruptcy Court of the Southern District of New York.Celsius will hire Bolger as an independent contractor and offer him $120,000 CAD per month for six weeks. Though this amount seems to be higher than Bolger’s original salary, the filing notes that the rate is de minimis—inconsequential compared to the $6 billion of assets held by Celsius.The agreement is expected to last until September 16 but could be extended or terminated by mutual agreement.Celsius halted user withdrawals over a month ago on June 12. It went on to declare Chapter 11 bankruptcy on July 13.As bankruptcy proceedings began on July 18, Celsius revealed its recovery plan. It also confirmed it would attempt to restructure rather than cease its operations.While it is not clear what impact Bolger’s participation will have on the case, today’s development suggests that Celsius’ bankruptcy proceedings will continue for some time.Disclosure: At the time of writing, the author of this piece owned BTC, ETH, and other cryptocurrencies. The information on or accessed through this website is obtained from independent sources we believe to be accurate and reliable, but Decentral Media, Inc. makes no representation or warranty as to the timeliness, completeness, or accuracy of any information on or accessed through this website. Decentral Media, Inc. is not an investment advisor. We do not give personalized investment advice or other financial advice. The information on this website is subject to change without notice. Some or all of the information on this website may become outdated, or it may be or become incomplete or inaccurate. We may, but are not obligated to, update any outdated, incomplete, or inaccurate information. You should never make an investment decision on an ICO, IEO, or other investment based on the information on this website, and you should never interpret or otherwise rely on any of the information on this website as investment advice. We strongly recommend that you consult a licensed investment advisor or other qualified financial professional if you are seeking investment advice on an ICO, IEO, or other investment. We do not accept compensation in any form for analyzing

or reporting on any ICO, IEO, cryptocurrency, currency, tokenized sales, securities, or commodities. See full terms and conditions. Celsius Unveils Recovery Plans in Bankruptcy Hearing News Jul. 18, 2022 A document has revealed that Celsius customers will be able to claim partial balances in cash or go long on crypto. Celsius Has Plans for Recovery Celsius representatives appeared in... Scrutiny Intensifies on Voyager and Celsius News Jul. 8, 2022 Voyager and Celsius are facing expanded investigations from Texas and Alabama regulators, according to Bloomberg. Securities Regulators Expand Investigation Texas and Alabama securities regulators are intensifying their gaze on two... Celsius Faces Lawsuit From Former Partner KeyFi News Jul. 7, 2022 KeyFi head Jason Stone says his firm managed $2 billion for Celsius. KeyFi Managed $2 Billion for Celsius Jason Stone, co-founder and CEO of KeyFi, says that Celsius defrauded it... Read More

[vempire-ddao]

U.S senators introduce a bill to exempt small crypto transactions from crypto taxes

If you're one of those people who still thinks crypto is only used by criminals and drug dealers, you're in for a surprise. Senators Pat Toomey and Kyrsten Sinema are introducing a bill that would exempt small crypto transactions from capital gains taxes.

The Virtual Currency Tax Fairness Act would establish a de minimis exemption from reporting taxes on purchases made in crypto, sparing users from having to keep track of every single purchase for tax purposes.

The bill would apply to transactions valued at less than $50, with a provision to adjust that benchmark alongside inflation. It also avoids applying to trades between crypto and a fiat currency, as well as "all sales or exchanges which are part of the same transaction (or a series of related transactions) shall be treated as one sale or exchange."

So now you would be able to use crypto to buy your coffee, your groceries, and even your lunch, without having to worry about the IRS coming after you. Just make sure to report any large purchases, because we all know how the government loves its taxes.

Several influential members of the crypto lobby have endorsed the bill, including Coin Center, the Blockchain Association and the Association for Digital Asset Markets.

So, what does that mean for the average crypto user? Well, not much, to be honest. If you're trading small amounts of crypto, this bill won't have much impact on you. And if you're trading large amounts of crypto, the bill probably won't have much impact on you either - after all, you're not likely to be doing many transactions that are worth less than $50. But, at least crypto is starting to be taken seriously by lawmakers.

Check out our newsletter at https://newsletter.v-empire.io/

[supportingstrat01]

Do 1099-K Threshold Changes Affect Your Small Business?

Many people are concerned about confusing new IRS regulations regarding Form 1099-K requirements. Here’s what your small business needs to know.

Beginning in 2022, the IRS has lowered the threshold for reporting what are broadly called “third-party payment settlement entities” on Form 1099-K. It was a steep drop — from $20,000 all the way down to $600.

This change, part of the American Rescue Plan Act of 2021, sent a shock wave through the small-business community and beyond. A requirement that had previously applied to few small businesses now seemingly applies to almost all of them. Let’s take a closer look at what the change means.

1099-NEC vs. 1099-K

Like most IRS regulations, this one can be confusing. Each year, businesses are required to send 1099-NEC forms to vendors and independent contractors that were paid at least $600 in a tax year for services. Form 1099-K is sent by credit card companies and third-party processors — think Venmo or PayPal — to report payment transactions they process for retailers or other third parties. These notifications assist people in preparing their taxes easily and accurately.

Form 1099-K isn’t new. This section of the IRS code, 6050W, originally went into effect in 2012 for transactions completed in 2011. And while the regulation applies to all businesses receiving payment via credit cards or using third-party settlement organizations (TPSOs) that pay for goods or services, the de minimis exception of 200 such transactions exceeding $20,000 in gross income meant that only a handful received Form 1099-K.

Effective January 1, 2022, however, the de minimis amount dropped to just $600 for all taxable income received via payments by credit card or a TPSO. So while you may not have received Form 1099-K in the past, you may receive one now that the threshold for reporting has changed.

How Will This Impact Your Small Business?

The good news is that the change is unlikely to increase the actual tax burden that the average small business faces. Form 1099-K is an information document that is used in conjunction with your financial records to determine your correct taxable income.

However, the change does impose an increased administrative headache to business owners, since the 1099-K will reflect the gross value of transactions processed on your behalf. The U.S. Treasury will feel the pain as well. A National Taxpayers Union Foundation issue brief declared that it “is likely to flood both taxpayers and the IRS itself with paperwork — despite the fact that much of the activity described on the forms won’t even yield income tax obligations.”

A lobbying effort is underway to persuade Congress to rescind the threshold change or at least make the decrease less precipitous — to, say, $5,000 instead of $600.

What Can You Do About It?

What can a small-business leader do while waiting to see how this all shakes out? The first step: Get help from a professional. Ensuring your books and financial recording are accurate should reduce any surprises when 1099-Ks are received.

Keep in mind that online tools are available to process automated clearinghouse (ACH) transactions such as credit card payments, along with the reporting. In the past, we’ve recommended such tools because they’re paperless and offer increased security. Now there’s another compelling reason: Automated record-keeping makes it much easier to comply with the new threshold and manage the review of the anticipated influx of Form 1099-K reporting requirements.

So Many Questions …

Another big question is: Why would lawmakers impose such an onerous burden on small businesses for so little benefit? Turns out the new regulation falls under the law of unintended consequences. The real object of the revised threshold is underreported income in the so-called gig economy. Independent contractors such as Uber drivers are often compensated via TPSOs. The language is so broad, however, that it casts an unnecessarily wide net over small businesses.

The IRS seems to have realized the confusion the new reporting requirement has created. There are 32 entries on the agency’s website under FAQs regarding this regulation. One example: “Are purchases made with stored-value cards or gift cards reportable transactions?” The actual IRS answer: “It depends.” Such transactions are reportable “when the stored-value card is accepted by a network of persons unrelated to the issuer and each other. For the definition of unrelated person see section 267(b) of the Internal Revenue Code, including the application of section 267(b) and (e)(3), or section 707(b)(1).”

Be Proactive

So: Yes, this is a complicated regulation. All the more reason to hope Congress overturns it. In the meantime, small businesses have more reason than ever to get support from an outsourced bookkeeping services professional and automate their reporting.

[un-enfant-immature]

Venture capital probably isn’t dead

Venture capitalists are chatting this week about a recent piece from The Information titled “The End of Venture Capital as We Know It.” As with nearly everything you read, the article in question is a bit more nuanced than its headline. Its author, Sam Lessin, makes some pretty good points. But I don’t fully agree with his conclusions, and want to talk about why.

This will be fun, and, because it’s Friday, both relaxed and cordial. (For fun, here’s a long-ass podcast I participated in with Lessin last year.)

A capital explosion

Lessin notes that venture capitalists once made risky wagers on companies that often withered away. Higher-than-average investment risk meant that returns from winning bets had to be very lucrative, or else the venture model would have failed.

Thus, venture capitalists sold their capital dearly to founders. The prices that venture capitalists have historically paid for startup equity in high-growth tech upstarts make IPO pops appear de minimis; it’s the VCs who make out like bandits when a tech company floats, not the bankers. The Wall Street crew just gets a final lap at the milk saucer.

Over time, however, things changed. Founders could lean on AWS instead of having to spend equity capital on server racks and colocation. The process of building software and taking it to market became better understood by more people.

Even more, recurring fees overtook the traditional method of selling software for a one-time price. This made the revenues of software companies less like those of video game companies, driven by episodic releases and dependent on the market’s reception of the next version of any particular product.

As SaaS took over, software revenues kept their lucrative gross margin profile but became both longer-lasting and more dependable. They got better. And easier to forecast to boot.

So, prices went up for software companies — public and private.

Another result of the revolution in both software construction and distribution — higher-level programming languages, smartphones, app stores, SaaS and, today, on-demand pricing coupled to API delivery — was that more money could pile into the companies busy writing code. Lower risk meant that other forms of capital found startup investing — super-late stage to begin with, but increasingly earlier in the startup lifecycle — not just possible, but rather attractive.

With more capital varieties taking interest in private tech companies thanks in part to reduced risk, pricing changed. Or, as Lessin puts it, thanks to better market ability to metricize startup opportunity and risk, “investors across the board [now] price [startups] more or less the same way.”

You can see where this is going: If that’s the case, then the model of selling expensive capital for huge upside becomes a bit soggy. If there is less risk, then venture capitalists can’t charge as much for their capital. Their return profile might change, with cheaper and more plentiful money chasing deals, leading to higher prices and lower returns.

The result of all of the above is Lessin’s lede: “All signs seem to indicate that by 2022, for the first time, nontraditional tech investors — including hedge funds, mutual funds and the like — will invest more in private tech companies than traditional Silicon Valley-style venture capitalists will.”

Capital crowding into the parts of finance once reserved for the high priests of venture means that the VCs of the world are finding themselves often fighting for deals with all sorts of new, and wealthier, players.

The result of this, per Lessin, is that venture “firms that grew up around software and internet investing and consider themselves venture capitalists” must “enter the bigger pond as a fairly small fish, or go find another small pond.”

Yeah, but

The obvious critique of Lessin’s argument is one that he makes himself, namely that what he is discussing is not as relevant to seed investing. As Lessin puts it, his argument’s impact on seed investing is “far less clear.”

Agreed. Sure, it’s the end of venture capital as we know it. But it’s not the end of venture capital, because if capitalism is going to continue, there’s always going to need to be risky-ass shit for VCs to bet on at the bottom.

The factors that made later-stage SaaS investing something that even idiots can make a few dollars doing become scarce the earlier one looks in the startup world. Investing in areas other than software compounds this effect; if you try to treat biotech startups as less risky than before simply because public clouds exist, you are going to fuck up.

So the Lessin argument matters less in seed-stage and earlier investing than it does in the later stages of startup backing, and doubly less when it comes to earlier investing in non-software companies.

While it’s a little-known fact, some venture capitalists still invest in startups that are not software-focused. Sure, nearly every startup involves code, but you can make a lot of money in a lot of ways by building startups, especially tech startups. The figuring-out of SaaS investing does not mean that investing in marketplaces, for example, has enjoyed a similar decline in risk.

So, the VCs-are-dead concept is less true for seed and non-software startups.

Is Lessin correct, then, that the game really has changed for middle- and late-stage software investing? Of course it has, but I think that he takes the concept of less risky, private-market software investing in the wrong direction.

First, even if private-market investing in software has a lower risk profile than before, it’s not zero. Many software startups will fail or stall out and sell for a modest sum at best. As many in today’s market as before? Probably not, but still some.

This means that the act of picking still matters; we can vamp as long as we’d like about how venture capitalists are going to have to pay more competitive prices for deals, but VCs could retain an edge in startup selection. This can limit downside, but may also do quite a lot more.

Anshu Sharma of Skyflow — and formerly of Salesforce and Storm Ventures, where I first met him — made an argument about this particular point earlier this week with which I am sympathetic.

Sharma thinks, and I agree, that venture winners are getting bigger. Recall that a billion-dollar private company was once a rare thing. Now they are built daily. And the biggest software companies aren’t worth the few hundred billion dollars that Microsoft was largely valued at between 1998 and 2019. Today they are worth several trillion dollars.

More simply, a more attractive software market in terms of risk and value creation means that outliers are even more outlier-y than before. This means that venture capitalists that pick well, and, yes, go earlier than they once did, can still generate bonkers returns. Perhaps even more so than before.

This is what I am hearing about certain funds regarding their present-day performance. If Lessin’s point held up as strongly as he states it, I reckon that we’d see declining rates of return at top VCs. We’re not, at least based on what I am hearing. (Feel free to tell me if I am wrong.)

The early-stage venture capital market is weird and chaotic

So yes, venture capital is changing, and the larger funds really are looking more and more like entirely different sorts of capital managers than the VCs of yore. Capitalism is happening to venture capital, changing it as the world of money itself evolves. Services were one way that VCs tried to differentiate from one another, and probably from non-venture capital sources, though that was discussed less when The Services Wars were taking off.

But even the rapid-fire Tiger can’t invest in every company, and not all its bets will pay out. You might decide that you’d be better off putting capital into a slightly smaller fund with a slightly more measured cadence of dealmaking, allowing selection at the hand of fund managers that you trust to allocate your funds among other pooled capital to bet for you. So that you might earn better-than-average returns.

You know, the venture model.

[sindoshipping]

Understanding De Minimis and Its Impact on Import Taxes

Introduction: Importing goods from abroad involves various considerations, including import taxes. One crucial factor in international trade is the concept of de minimis. In this blog, we will explore what de minimis is and how it affects import tax shipments from abroad. What is De Minimis? De minimis refers to the minimum value threshold below which imported goods are exempt from certain taxes…

[fumpkins]

In unpublished paper, former White House climate adviser calls methane ‘irrelevant’ to climate | Science

Oil and gas processing, as at this refinery in Russia, are generous sources of methane.

SergeyVButorin/iStockPhoto

Originally published by E&E News

A climate skeptic with ties to the White House is back—this time as the co-author of a brand-new paper that might assist the Trump administration roll back climate guidelines.

William Happer, an emeritus Princeton University physics teacher, formerly worked within the White House to perform a hostile evaluation of climate science. While that effort didn’t go far, Happer at the very same time dealt with research study into methane, a powerful greenhouse gas.

Happer and his co-author, William van Wijngaarden, worked “quickly” to created research study that declares that worries of methane emissions as a chauffeur of climate modification are overwrought, stated van Wijngaarden, a physicist at York University in Canada.

A summary of their paper, which has actually not been released in a mainstream science journal, was sent to EPA throughout the general public remark duration on a strategy to roll back policies for methane dripped throughout the production, processing, transmission and storage of oil and gas.

“As far as from an international result on climate, [methane] is immeasurably little,” van Wijngaarden informed E&E News. So “some of these people have said, you know, that could you please just write something up that we can use as ammunition,” he stated.

He included: “There has been just huge exaggeration and hysteria generated by this climate community.”

A summary of Happer’s newest research study was launched by the CO2 Coalition, the group he established and on whose board he now serves, which declares that the world requires more co2 emissions to prosper. Happer’s newest research study declares that “much of the concern over climate change and greenhouse gases comes from misunderstanding basic physics.” The paper sets out a case as to why methane emissions are not uneasy, and states propositions to manage emissions for that reason are not warranted.

“Given the substantial advantages of more CO2 to farming, to forestry, and to main photosynthetic performance in basic, more CO2 is probably benefitting the world,” the authors composed. “And radiative impacts of CH4 [methane] and N2O [nitrous oxide], another greenhouse gas produced by human activities, are so little that they are unimportant to climate.”

Happer’s research study was sent to EPA by the Texas Public Policy Foundation, which has actually gotten financing from the oil and gas market and the Koch network. In its EPA remarks, the structure argued that methane does not contribute to air contamination that damages public health.

The world’s leading science companies have actually discovered that increased co2 emissions will lower crop yields and crop health and increase heavy rainfall occasions that damage plants, which aggravating dry spells—along with longer durations of more extreme heat—will eliminate plants and threaten humankind.

Happer crafted a summary of his methane work to support system that are battling versus methane emissions guideline, stated Caleb Rossiter, executive director of the CO2 Coalition.

“He understood that the scientific paper is not so useful to the EPA but he can do something that is very close,” Rossiter stated. “This will be the scientific backing of the claim that the doubling of methane, because it’s so minor in the atmosphere, would have a de minimis effect. It would very little impact on warming and is a methane scare that’s not justified.”

NASA has actually come to various conclusions about methane, which is produced by the oil and gas market, farming and natural sources, to name a few. Research study published on NASA’s site states that current methane emissions represent one-sixth of current international warming.

“What methane lacks in volume, it makes up for in potency,” NASA’s site discusses. “Over a 20-year period, one ton of methane has a global warming potential that is 84 to 87 times greater than carbon dioxide. Over a century, that warming potential is 28 to 36 times greater.”

The summary of Happer’s research study points out 2 Wikipedia entries, a gas business and a business that sets up and preserves power plants.

The paper’s claims mostly have actually been understood given that the 1960s, stated Andrew Dessler, a climate researcher at Texas A&M University who evaluated the research study. He stated the computations appeared to be appropriate, however that they existed in a deceptive method. For instance, a few of the information that tracks the climate requiring capacity of methane existed in yearly quantities, which appear little, however are rather substantial if seen through the century.

Nothing in the paper, he stated, negates the conclusions of mainstream climate science, and he stated it is a “bullshit statement” to claim that the paper’s conclusions are simply following truths and must lead to one policy result.

Van Wijngaarden stated he and Happer interacted routinely while Happer remained in the White House, which their cooperation has actually been continuous for several years.

He stated they have actually finished another, more substantial paper on co2 emissions that they now are looking for to release.

One significant journal declined to run it and would not send it for an evaluation, he stated. He blamed it on a conspiracy to keep those who question climate science from developed regulars.

“There’s a lot of funny business going into this climate world, so that’s a bit frustrating,” stated van Wijngaarden.

Reprinted from Climatewire with consent from E&E News. Copyright 2019. E&E offers important news for energy and environment specialists at www.eenews.net

New post published on: https://livescience.tech/2019/11/27/in-unpublished-paper-former-white-house-climate-adviser-calls-methane-irrelevant-to-climate-science/

[supremetrainer2021]

Fringe Benefits in 2021: New Changes and more

Participants with walk away with a better understanding of the IRS view on fringe benefits taxation.  The details of the IRC exceptions allowed by the IRS will be detailed and explained to participants.  Companies are providing more fringe benefits to employers more than ever before, thus reduces company cost but raises employee morale.  Because of this the IRS has more to say on what Fringe Benefits are taxable and what is not.

The IRS for non-taxable fringe benefits puts a lot of regulation around how the fringe benefit is given and when that also determines if a thought non-taxable item may end up being taxable.

Session Highlights:

Internal Revenue Code and how to understand how fringe benefits are written

Review taxation of home office and other COVID related benefits

How to calculate the value of a noncash fringe benefit

Review of excludable fringe benefits

Details of how the tax cuts and jobs act impacted fringe benefits

Procedures for recording fringe benefits

Year-end best practices for fringe benefit taxation

Review FMV (Fair Market Value) and how the IRS determines it.

Discussion on No additional cost services, employee discounts, working condition fringe benefits & De minimis Fringe Benefits.

Discuss several excludable fringe benefits such as Retirement planning, athletic facilities, achievement awards etc.

Discuss fringe benefits that should be taxable

Review Moving/Relocation Expenses

Review executive taxation items, like spousal travel. Company aircraft usage etc.

Once a benefit is determined taxable, how to handle it

Why you should Attend:

Participants will be able to better identify and calculate the fair market value of fringe benefits for taxation purposes.

Who should attend:

Payroll Supervisors and Personnel

HR Director, HR manager, HR VP, HR Specialist

HR Supervisors and Personnel

Public Accountants

Internal Auditors

Tax Compliance Officers

Enrolled Agents

Employee Benefits Administrators

Officers and Managers with Tax or Benefits Compliance Oversight Company /

Business Owners

Managers/ Supervisors

Public Agency Managers

Audit and Compliance Personnel / Risk Managers

*Ask your question directly from our expert during the Q&A session following the live event.

**Recorded Version: Unlimited viewing for 365 days ( Access information will be emailed 36 hours after the completion of live webinar).