Especially for Family Members KERN HIGH SCHOOL Unum Form

Departments of education and school districts always have to make decisions about what to include in their curriculum.  There are a lot of life skills that people need that aren't taught in school.  The question is should those skills be taught in schools?I teach high school, so I'll talk about that.  The typical high school curriculum is supposed to give students a broad-based education that prepares them to be citizens in a democracy and to be able to think critically.  For a democracy to work, we need educated, discerning citizens with the ability to make good decisions based on evidence and objective thought.  In theory, people who are well informed about history, culture, science, mathematics, etc., and are capable of critical, unbiased thinking, will have the tools to participate in a democracy and make good decisions for themselves and for society at large.  In addition to that, they should be learning how to be learners, how to do effective, basic research, and collaborate with other people.  If that happens, figuring out how to do procedural tasks in real life should not provide much of a challenge.  We can't possibly teach every necessary life skill people need, but we can help students become better at knowing how to acquire the skills they need.  Should we teach them how to change a tire when they can easily consult a book or search the internet to find step by step instructions for that?  Should we teach them how to balance a check book or teach them how to think mathematically and make sense of problems so that the simple task of balancing a check book (which requires simple arithmetic and the ability to enter numbers and words in columns and rows in obvious ways) is easy for them to figure out.  If we teach them to be good at critical thinking and have some problem solving skills they will be able to apply those overarching skills to all sorts of every day tasks that shouldn't be difficult for someone with decent cognitive ability  to figure out.  It's analogous to asking why a culinary school didn't teach its students the steps and ingredients to a specific recipe.  The school taught them about more general food preparation and food science skills so that they can figure out how to make a lot of specific recipes without much trouble.  They're also able to create their own recipes.So, do we want citizens with very specific skill sets that they need to get through day to day life or do we want citizens with critical thinking, problem solving, and other overarching cognitive skills that will allow them to easily acquire ANY simple, procedural skill they may come to need at any point in their lives?

First, the LLC operates as tax partnership (“TP”) as the default tax status if no election has been made as noted in Treasury Regulation Section 301.7701-3(b)(i). For legal purposes, we have a LLC. For tax purposes we have a tax partnership. Since we are discussing a tax issue here, we will discuss the issue from the perspective of a TP.A partner cannot under any circumstances be an employee of the TP as Revenue Ruling 69-184 dictated such. And, the 2016 preamble to Temporary Treasury Regulation Section 301.7701-2T notes the Treasury still supports this revenue ruling.Though a partner can engage in a transaction with the TP in a non partner capacity (Section 707a(a)).A partner receiving a 707(a) payment from the partnership receives the payment as any stranger receives a payment from the TP for services rendered. This partner gets treated for this transaction as if he/she were not a member of the TP (Treasury Regulation Section 1.707-1(a).As an example, a partner owns and operates a law firm specializing in contract law. The TP requires advice on terms and creation for new contracts the TP uses in its business with clients. This partner provides a bid for this unique job and the TP accepts it. Here, the partner bills the TP as it would any other client, and the partner reports the income from the TP client job as he/she would for any other client. The TP records the job as an expense and pays the partner as it would any other vendor. Here, I am assuming the law contract job represents an expense versus a capital item. Of course, the partner may have a law corporation though the same principle applies.Further, a TP can make fixed payments to a partner for services or capital — called guaranteed payments as noted in subsection (c).A 707(c) guaranteed payment shows up in the membership agreement drawn up by the business attorney. This payment provides a service partner with a guaranteed payment regardless of the TP’s income for the year as noted in Treasury Regulation Section 1.707-1(c).As an example, the TP operates an exclusive restaurant. Several partners contribute capital for the venture. The TP’s key service partner is the chef for the restaurant. And, the whole restaurant concept centers on this chef’s experience and creativity. The TP’s operating agreement provides the chef receives a certain % profit interest but as a minimum receives yearly a fixed $X guaranteed payment regardless of TP’s income level. In the first year of operations the TP has low profits as expected. The chef receives the guaranteed $X payment as provided in the membership agreement.The TP allocates the guaranteed payment to the capital interest partners on their TP k-1s as business expense. And, the TP includes the full $X guaranteed payment as income on the chef’s K-1. Here, the membership agreement demonstrates the chef only shares in profits not losses. So, the TP only allocates the guaranteed expense to those partners responsible for making up losses (the capital partners) as noted in Treasury Regulation Section 707-1(c) Example 3. The chef gets no allocation for the guaranteed expense as he/she does not participate in losses.If we change the situation slightly, we may change the tax results. If the membership agreement says the chef shares in losses, we then allocate a portion of the guaranteed expense back to the chef following the above treasury regulation.As a final note, a TP return requires knowledge of primary tax law if the TP desires filing a completed an accurate partnership tax return.I have completed the above tax analysis based on primary partnership tax law. If the situation changes in any manner, the tax outcome may change considerably. www.rst.tax

Is there a quick way to get an RN degree? No. However, there are flexible AS programs available that can be done during the evening/weekend while you work a regular job, and could be done in 2 years. Just make sure they're accredited and you have career services support for job placement after graduation. I'm assuming you're not already in this field, so sorry if I am wrong. There are  other programs that can get you more quickly into the healthcare/care field, such as caregiver opportunities, but you will not make very much money. However, it might be a great way to 'try on' the field to see if it's for you before making the leap.Everything in life has a trade-off and career changes are never easy, so you should do a cost-opportunity analysis and see if it's worth it to you. If it is, it can be really rewarding. This is my bit on career changing in case you might be interested: http://www.worklifecareers.com/9...

To be an effective leader, you need to realise it’s not about you. It’s about them.Stop focusing on yourself, and focus on them. Spend a lot of time asking a lot of questions. Things like:“What things do you worry about right now?”“Can you think of a really great captain you had before? Why and how were they great? What did you like about them and what they did?”“What things would you like to see from your next captain?”“If I become captain, what could I do to help you?”Once you’ve had this conversation 50/100 times, you’ll have a much better picture of how to help your fellow students, and thus you’ll be better able to explain how you’ll advocate for them.In summary,

Recognize that you are going to trade time for money. Driving to work might be faster, but it might also be more expensive than an alternative. Eating out is convenient, but vastly more expensive than cooking for yourself. Turning on the TV (or Netflix) is handy entertainment, but way more expensive that getting some books from the library.Stop working for minimum wage as soon as possible. The trades have apprenticeship programs, figure out how to get into one. Go to community college and do something that builds a vocational skill set.Keep looking for a better job. See if you can find a job that pays more than what you are currently making, especially if it utilizes your new skill set. Consider getting a second job, even if it pays less but has better growth potential.Save your damn money. It’s relatively hard to increase the amount of money you make, but relatively easy to control what you spend. When the day comes when you have an extra $100, don’t reward yourself. Either save it, or spend it on something that will make you more money.

I think removing toxic people from your life can be a wise decision…but when it comes to family it might get a little harder. How often do you see this person already? Have you tried speaking up and addressing the negativity in a gentle kind way? Have they always been like this? Are they even aware that they might be hurting others feelings? Is is so destructive that you really need to be away from it or is it something that you can overlook and just say “oh that Uncle Johhny- hes got a good ego”If it is toxic, have you ever tried addressing the issue with your family member? First affirm them (like you did in your questions). “You were a big part of my life, I’m thankful for that, however I really need positive in my life right now and I’m asking if maybe you can keep the negative stuff to yourself”…or whatever needs to be said. Don’t blame but let them know when they do A it makes you feel B.If they don’t listen then it is time just step back and remove yourself from being around them and remind yourself that “You cannot have relationship with someone who refuses to respect your feelings, doesn’t care about you, won’t respect you and who isn’t honest.” When we step back from the relationship, it helps minimize the damage and gives the other person time to reflect on his behavior and the relationship. Then…I think the most important part it is to make sure that you never talk bad about them (family gossip is HORRIBLE and go in such a bad way). I believe in the principal of loving others- so even if they don’t deserve it…remove yourself and be the bigger person and never stoop to their level. Good luck!!!

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