![]() ![]() Because the work at each location is driven by a business need of Caroline’s employer, she is treated as having primary and secondary work locations and is not treated as commuting between the two locations. But Caroline is also needed at the headquarters so her employer asks her to spend two days a week at the headquarters in Location A and three days a week at the store in Location B. Her employer opens a new store in Location B and asks her to handle the day-to-day operations for two years while the store is getting up to speed. In addition, lodging and meals at the location which is away from the employee’s residence can generally be paid or reimbursed tax-free.Įxample: Caroline lives in Location A and works at her company headquarters there. In general, the IRS holds that transportation costs between the two locations can be paid or reimbursed by the employer tax-free. ![]() The employee’s residence may be in either the primary or the secondary location. Factors such as where the employee spends the most time, has the most business activity, and earns the highest income determine which is the primary location with the other being the secondary location. Sometimes an employer requires an employee to consistently work in two business locations because of the needs of the employer’s business. Since Atlanta is Bob’s tax home, these travel expenses are personal commuting expenses and the employer’s reimbursement of the expenses is taxable compensation to Bob. Bob’s employer reimburses him for an apartment in Atlanta plus his transportation expenses between the two cities. According to the IRS, if it is the employee’s choice to live away from his or her regular workplace (tax home), then the travel expenses between the two locations which are paid or reimbursed by the employer are taxable income to the employee.Įxample: Bob’s personal residence is in Chicago, but his regular workplace is in Atlanta. This is the case even when an employee is traveling a long distance between the employee’s residence and workplace, such as when an employee takes a new job in a different city. If these expenses are paid or reimbursed by the employer, they are taxable compensation to the employee. Usually expenses incurred for travel between the employee’s residence and the employee’s regular workplace (tax home) are personal commuting expenses, not business travel. Generally, only expenses paid or reimbursed by an employer for an employee’s travel away from an employee’s tax home are eligible for favorable tax treatment as business travel expenses. Usually the tax home includes the entire city or area in which the regular workplace is located. One of the key building blocks for the treatment of employee travel expenses is the location of the employee’s “tax home.” Under IRS and court holdings, an employee’s tax home is the employee’s regular place of work, not the employee’s personal residence or family home. The per diem rules are outside the scope of this article. Employers need to collect this information within a reasonable period of time after an expense is incurred, typically within 60 days.Ĭertain meal and lodging expenses can fall within a simplified substantiation process called the “per diem” rules (although even these expenses must still meet some of the substantiation requirements). In addition, it is assumed that the expenses are properly substantiated so that the employer knows (1) who incurred the expense (2) where, when, why and for whom the expense was incurred, and (3) the dollar amount. In the discussion below, it is assumed that all travel expenses are ordinary and necessary and incurred by an employee (or a partner in a partnership) while traveling away from home overnight for the employer’s business. This article is intended to be only a general overview as the tax consequences to an employee for a given travel arrangement depend on the facts and circumstances of that arrangement. Although business travel can also raise state tax issues, those issues are beyond the scope of this article. The purpose of this article is to address some of the more common travel arrangements which can result in taxable income to employees for federal tax purposes. ![]() Sometimes the travel expenses paid or reimbursed by the employer must be treated as taxable compensation to the employee subject to Form W-2 reporting and payroll taxes. However, the tax rules become more complex when the travel is of a longer duration. Generally, expenses for transportation, meals, lodging and incidental expenses can be paid or reimbursed by the employer tax-free if the employee is on a short-term trip. Most employers pay or reimburse their employees’ expenses when traveling for business. ![]()
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Hansen has cemented his acclaim by going beyond sports journalism and into the realm of social and political commentary. But these awards pale in comparison to a feat rarely accomplished in the fickle world of television broadcasting: He has held the same job for the last 37 years. And the Mayborn School of Journalism awarded Hansen a Distinguished Professional Achievement Award in 2018. He has earned a Peabody Award for Distinguished Journalism, and a Dupont Columbia University Silver Baton, the broadcast equivalent to the Pulitzer Prize. He’s received the Radio and Television Digital News Foundation’s Lifetime Achievement Award, a prize reserved for luminaries like Tom Brokaw and Andy Rooney. “My confidence comes from the fact that I know, nobody dies.”įor a guy who’s been fired from eight of the 11 jobs he’s held, Hansen has done quite well for himself. “I’m just talking sports or commentaries,” he says. He finds comfort in being good at a job where, unlike the rest of the news broadcast, he doesn’t report on mass shootings or economic collapse or pandemic death tolls. People will experience suffering, illness, death - that’s important. His trademark confidence and willingness to speak his mind stems, in part, from his success, but also from something he says he learned years ago: that in the full spectrum of life, sports don’t really matter. ![]() This is 15 times the followers of any other sports broadcaster in the area. Hansen is the most popular sports broadcaster in the Dallas-Fort Worth metroplex with 70,000 followers on Facebook alone. It dawns on me that he doesn’t feel above the rules like so many people of prominence – he just cares about people – a fact that enables him to connect with millions of fans - myself included. “Basically, what they’re saying is they don’t want you to have any human contact for the next year,” Hansen growls, shaking his head. Abruptly, he jumps up and moves our comfy chairs into the hallway, like only a beloved celebrity can do. Frustrated, Hansen’s response is not aimed at the dutiful Joyce but at the draconian rules she has to enforce. “Oh, really?” he says, more sarcastic than surprised. With that, I follow Hansen into the foyer where we settle into our yellow velvet chairs to begin the interview.īut after only 10 minutes, security guard Joyce pops out of the studio again to inform Hansen that we can’t even be in the foyer. We become familiar, and even flout the current strict social distancing guidelines. ![]() His great bear of a greeting reverberates as he towers over me.Īnd just like that, I relax. Ambling towards me, his form fills the space as I feel I am shrinking. She abruptly opens the door for me to enter the building, and with a whoosh, Hansen’s presence and familiar booming voice spill out with the HEPA-filtered air though he is still across the room. Apparently convinced of my legitimacy, she makes a phone call to get him.Īs we stand waiting, Joyce keeps watch for Hansen, and I start feeling the pressure of interviewing a local television legend and my childhood hero. After I explain why I am there and show her an email from Hansen, Joyce unstiffens, the firmness melting from her voice. Although I do notice that in her dedication to duty, security guard Joyce herself is not observing the new social distancing guidelines. This is the beginning of America’s mass COVID-19 shelter-in-place mandate, which explains why Joyce the security guard, a slim middle-aged woman, trots out and, eyes glued on me suspiciously, tells me to leave – immediately. But I stand face pressed against the glass, peering in for sportscaster Dale Hansen, who I am there to interview this March afternoon. Unbeknownst to me, you’re not supposed to get too close to the window. 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Items may be display models or not exactly as shown and may not be available in all stores. ◊Pricing, selection, and availability of store clearance items are determined by each store. ®/TMSport Chek is a registered trademark of FGL Sports Ltd, used under licence. ®/TMMark’s is a registered trademark of Mark’s Work Warehouse Ltd, used under licence. Visit Triangle Rewards: Sign Up & Earn Today for more information. Bonus CT Money collected from online orders will be applied to the member’s Triangle Rewards™ account within 5 weeks of the purchase date. The offered rate is exclusive of any bonus or promotional offers or redemption transactions. Not all items sold at Canadian Tire earn CT Money. Any bonus multiplier is based on the base rate of collecting CT Money. You cannot collect paper Canadian Tire Money on bonus offers. † In the form of electronic Canadian Tire Money® (CT Money®). Examples of borrowing costs (rounded to the nearest cent) assuming that all charges are purchases bearing interest at the regular annual rate of 20.99%, a 30 day month, no charges made on special payment plans and no other fees, additional payments or other changes are: The Triangle Mastercard and the Triangle World Elite Mastercard do not have an annual fee. The billing period covered by each statement can be from 28-33 days. For residents of Quebec, the period between the statement date and the due date for payment is 26 days. The minimum payment is the sum of (a) the greater of: (i) interest and fees shown on your statement + $10 or (ii) 5% of the New Balance, excluding amounts on special payment plans, (b) any balance over your credit limit, (c) any amounts past due not included in (b) above, and (d) the amount of any equal payments plan instalments then due. Some applicants may receive a higher or lower regular annual rate depending on a credit evaluation. Offer subject to change without notice.Īdditional information for residents of Quebec only: The regular annual rate for persons applying for the Triangle Mastercard and the Triangle World Elite Mastercard is 22.99% for cash transactions and related fees and 20.99% for all other charges. Any unpaid portion not received by the due date will no longer form part of the equal payments plan and interest will accrue on that amount from the day after the date of your next statement at the applicable regular annual rate. Each month during an equal payments plan you are required to pay in full by the due date that month’s equal payments plan instalment. There is no administration fee charged for entering into a special payments plan. However, if we do not receive the full minimum due on a statement within 59 days of the date of that statement, or any event of default (other than a payment default) occurs under your Cardmember Agreement, all special payment plans on your account will terminate and (i) you will then be charged interest on the balances outstanding on such plans at the applicable regular annual rate from the day after the date of your next statement, and (ii) the balances outstanding will form part of the balance due on that statement. Interest does not accrue during the period of the plan. Dealers may sell for less.įinancing available is “Equal payments, no interest” for 24 months (unless otherwise stated) and is only available on request, on approved credit and on purchases of $150 (unless otherwise stated) or more (Gift Cards excluded) made with your Triangle credit card at Canadian Tire, Sport Chek, Mark’s, L’Équipeur, Atmosphere, Sports Rousseau, Hockey Experts, L’Entrepôt du Hockey and participating Sports Experts. ![]() **Online prices and sale effective dates may differ from those in-store and may vary by region. ±Was price reflects the last national regular price this product was sold for. ![]() The tire producer / manufacturer and Canadian Tire uses this fee to pay for the collection, transportation, and processing of used tires.ĬANADIAN TIRE® and the CANADIAN TIRE T riangle Design are registered trade-marks of Canadian Tire Corporation, Limited. △The tire producer / manufacturer of the tires you are buying, and Canadian Tire is responsible for the recycling fee that is included in your invoice. ![]() ![]() PACT is socially conscious and committed to creating clothes that make the world a better place and not destroy it. ![]() All these items are made in Fair Trade Certified factories and most importantly, they are made with pesticide-free organic cotton. ![]() You will find super comfortable organic cotton basics, activewear, dresses, socks, sleepwear, and more for women, men, and kids. PACT features affordable organic clothing and underwear. PACT is a well-known brand when it comes to natural clothing and promoting sustainability in the fashion industry. To further its commitment to protecting the environment, all of MATE’s packaging is made completely from recycled materials. The brand ensures that everyone in its supply chain, from farmers to garment workers to recyclers are all treated with respect. The factories where the pieces are manufactured offer safe, comfortable, and fair working conditions. All its pieces are cut, sewn, dyed, and shipped from Los Angeles. MATE is committed to keeping its carbon footprint small. Materials used include low-impact dyes, 100% certified organic cotton, and Tencel (a material derived from sustainably sourced wood). To promote sustainability, MATE produces seasonless styles that stand the test of time.Īll its clothing is made using natural and non-toxic materials only to ensure your body is protected from any kind of harmful chemicals. ![]() The apparel is comfy and comes in subtle but inviting colors. MATE The Label features organic clothing such as tees, tanks, shirts, shorts, and sweatshirts. The factories also ensure that their workplace is free of child labor and forced labor, offer safe working space for their employees, pay a living wage, offer employee perks, and treat workers with respect at all times.īased in: Copenhagen Denmark. The brand only works with trusted, certified factory partners that are serious about sustainability and reducing their environmental footprint. Organic Basics essentials are not only ethical but are also low on waste and environmental impact. Its clothing pieces include adult undergarments, basic tees and tanks, and cozy leggings. Organic Basics is a Certified B Corp that fully focuses on producing long-lasting eco-friendly essentials. These brands use organic and sustainable materials, utilize sustainable manufacturing processes, and promote the human rights of their workers. Here are 13 of the best organic brands for sustainable and ethically produced clothing. 13 Best Natural & Organic Clothing Brandsġ3 Best Natural & Organic Clothing Brands.I’m really grooving on the cute little outfit with the Maggie Pocket Skirt, but I would honestly wear any of these items, plus a whole bunch more that I didn’t even put into the post. However, Synergy offers many timeless, versatile styles that could have a long life in your wardrobe, bringing the cost-per-wear to a very reasonable level. They offer a Sale section, but the discounts there are not as deep as I would have hoped. ![]() Synergy is a little more expensive than I usually go for everyday clothes (though let’s be real, I usually shop at Goodwill where nothing is more than $6). With a wide variety of versatile, flattering styles, this collection fills a major hole in the ethical apparel landscape. One great thing that Synergy offers that I haven’t seen on many ethical shopping websites is a plus size collection. Moto Jacket in Earth, Melissa Tie Dress in Purple Orchid, Breeze Tunic in Seafoam ![]() ![]() ![]() Up to then, razor blades had been made out of carbon steel, and the new material extended the blade's life dramatically. Wilkinson Sword became the first manufacturer to introduce the stainless steel double edge blade. To develop the technology of stainless steel grinding, Wilkinson Sword formed a joint venture with the German company, Osberghaus KG based in Solingen in 1956. The razor and blade segment of the business was nurtured and numerous technological breakthroughs were made. To this day, Wilkinson produces fine ceremonial swords, crafted by hand for the past two centuries. Numerous other fine products followed and before long, sheep shears and manicure items were being sold under the sign of the crossed swords. In 1920, Wilkinson again shifted to consumer demands and the production of razors, garden tools and pruning shears. World War I placed heavy demands on the production of bayonets and razor production came to a standstill. This highly efficient razor used re-stroppable hollow-ground blades and was dramatically safer than a straight razor. In 1898, the Wilkinson Sword Company introduced the Pall Mall safety razor and started a new phase of its history. The business prospered and moved to larger premises in 1877, and expanded to encompass the manufacture of straight razors. Henry expanded the business when he introduced sword making to the operation. James inherited the business in 1805 and brought his son, Henry, into it as well. He became one of England's foremost gun makers and eventually took on a partner - James Wilkinson, a son-in-law and former apprentice in his shop. Wilkinson Sword's beginnings date back to 1772 when Henry Nock started a business making guns and bayonets in London. After the acquisition of Schick by Warner-Lambert in 1970, steady technical progress moved forward as it had in the past. Five years later, Schick pioneered another innovation when scientists succeeded in depositing a thin layer of chromium to the blade edge, making it more durable. This non-stick material improved comfort by reducing friction during the shave. manufacturer to sell stainless steel blades coated with Teflon. The following years were busy ones for Schick as it introduced many product innovations. In 1961, Schick moved its manufacturing facilities into its present home in Milford, Connecticut, where the headquarters for the Shaving Products Group now resides. American Chain and Cable produced the product for Schick until 1958, when Schick set up its own manufacturing operations in Bridgeport, Connecticut. acquired the Magazine Repeating Razor Company and renamed it the Schick Safety Razor Company. He sold all his interest in the Magazine Repeating Razor Company to the president of the American Chain and Cable Company. In 1927, Schick succeeded with his dry shaver, and a year later became so convinced that the "wet shave" method would be doomed by the electric razor that he started a separate corporation to manufacture and sell Schick electric razors. These razors were the forerunners to the famous Schick Injector Razor. Production of this innovative razor started in Jersey City in 1926. Inspired by the army repeating rifle, it had replacement blades stored in the handle ready to be fed into shaving position without the chore and danger of handling a sharp blade. In 1921, Colonel Schick invented a new type of safety razor - the Magazine Repeating Razor. After the war, he attempted to generate interest in his design, but had no luck and began to work on other inventions. It was during this lonely period that he first conceived the idea for a dry shaver and sketched out a design that could shave without water or lather. During one particularly severe winter, while the temperature hovered at 40ø F below zero, he noticed he had a difficult time trying to shave.Ībout this time, he sprained his ankle and was forced to remain in camp alone for several months. He retired from the military in 1910, but then returned to service at the start of World War I.ĭuring his respite from the army, Colonel Schick staked mining claims in Alaska and British Columbia. Schick ® traces its origins to the inventive U.S. ![]() ![]() The Schick ® Story Shaving a Path in Razor History ![]() ![]() ![]() So warriors enjoy all the premium benefits and continue the combat either on land, sea, or air with these War Thunder accounts that works.Ĭontinue reading to find your war thunder account with all vehicles and other cool features today itself!Īlso Read – 100% Working Free Twitter Accounts with 10k Followers War Thunder Premium Accounts and Passwords with More XP and Silver Lionsįinally, you’ve reached the premium segment. The in-game currency of War Thunder helps you purchase premium vehicles, earn two times more RP as well as more Silver Lions for each battle, and can also be used for Silver Lions exchange, vehicle modifications, extra crew slots, crew XP exchange, and many more. Yes, when you sign up for the game, you’ll be offered only one premium tank, aircraft, or ship to help you get started.Įven if you decide to buy some vehicles, you have to make payments for every vehicle individually and the cost varies based on the type and model.īut, if you sign in to War Thunder via these War Thunder free accounts and passwords, you don’t have to own any vehicles of land, air, and water since each account comes with everything unlocked and contains 250000 to 500000 Golden Eagles. You can use free PayPal accounts with money to for this subscription for free.Īnd premium vehicles have to be sold separately. War Thunder has three premium account plans for prices of $7.49, $19.99, and $39.99 with each providing lot of bonuses like +100% RP in all game modes, +50% Silver Lions for active actions in Random Battles, +100% Silver Lions reward for the battle time in Random Battles, +50% Silver Lions reward in other game modes, and 4 decal slots. 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War Thunder allows players to go higher to engage in dog fights, sail the seas to engage in naval combat, or engage in land combat from a range of combat vehicles offered by several countries. The game was published by Gaijin Entertainment and was officially released on 21 December 2016 as a cross-platform for Microsoft Windows, macOS, Linux, PlayStation 4, Xbox One, PlayStation 5, Xbox Series X, Xbox Series S, and Shield Android TV. War Thunder is a free-to-play MMO military vehicular combat multiplayer video game that lets players team up and fights battles across land, sea, and air within the same match. However, if you’re here to go premium in War Thunder, fall back from the payment page and sign in to the game with our collection of free War Thunder accounts and passwords for premium vehicles, more XP, and Silver Lions.Īlso Read – 100% Working Free STARZ Accounts: Exclusive Originals, Hit Movies War Thunder Gameplay It was first developed as a ‘flying simulation game’ and named World of Planes but to show the uniqueness against Wargaming’s World of Warplanes, the title War Thunder came into existence and has won many awards at the Gamescom and KRI 2013 Awards. The game was officially released on 21 December 2016 as a cross-platform for Microsoft Windows, macOS, Linux, PlayStation 4, Xbox One, PlayStation Plus, Xbox Series X, Xbox Series S, and Shield Android TV. War Thunder is the most comprehensive free-to-play, cross-platform, MMO military vehicular combat multiplayer video game developed and published by Gaijin Entertainment, a Hungarian video game developer and publisher established in 2002 headquartered in Budapest and Hungary. These accounts aren't working, then checkout below listings for more.Īlso Read – 100% Working Free ChatGPT Accounts: With $200 Credits Introduction to the Gameīefore we can talk about the way to get your war thunder account with all vehicles and all that cool stuff, let us talk about the game a little. ![]() ![]() ![]() The inherent economy of the form means that the idea itself is the star of the show. ![]() ![]() King’s short fiction doesn’t have this problem. (King has a longstanding policy known as the “Dollar Deal,” in which he allows aspiring directors to adapt his short stories into short films for a fee of $1 Frank Darabont, who’d go on to direct the Oscar-nominated King adaptations The Shawshank Redemption and The Green Mile, is one notable alum of the Dollar Deal initiative.) I haven’t seen the new film, and it remains to be seen if it will live up to its terrifying source material or fall short as so many King adaptations have-but if there’s any justice, it will at least occasion a renewed and overdue celebration of Night Shift and King’s short fiction more generally. This Friday sees the release The Boogeyman, a feature-length adaptation of one of Night Shift’s stories-one that, according to IMDB, has already been adapted twice before, in 19, each time as a short film. They also are the earliest evidence of King’s greatest gift: his twisted and seemingly inexhaustible imagination. The tales in Night Shift are well-crafted and preternaturally fluid works of storytelling, with a master’s sense of structure and suspense. But in between The Shining and The Stand King published a book that complicated that image and, perhaps more than any of those others, foreshadowed the extraordinary career that was to come: Night Shift, a collection of those works from the pages of publications like Ubris and Cavalier, written back when he was a hungry comer. ![]() ![]() ![]() Please get in touch if you want to have a creative go! originals are available as giclee prints. And I do organise workshops for 2 to 5 students at my studio in St. Would you like to learn more about Gyotaku? I lead one or two workshops each June/July as part of Pembrokeshire Fish Week. I strive to keep that level of creative energy in my work. Everything we did was fast, you had to create on your feet, making gut decisions on how to best illustrate a story whether it be with photography, illustrations, data or typography. My first career was as a design director in the newsrooms of big metro newspapers. Rose-Hulman students are bringing new twists to the century-old art of printmaking, using 3D technology to create beautiful prints by hand through a first-time class taught by assistant professor of art Soully Abas. Planning what I’d like to see after I pull the print is not always what I get and that propels me to experiment further with colour, line, texture, movement and form. ![]() Serendipity excites me and why I make monoprints. I’m not about duplicating what I see, but about expressing how what I see and imagine makes me feel. My prints are meant to be interpretive, ethereal and textural. contribute to her students finding themselves as both makers and artists. Fish Patterns, Fish Templates, and Stencils. Great for coloring pages, DIY projects, sewing and quilting, crafts, vinyl cutting, screen printing, cricut cutting machines, etc. Patterns include sharks, mermaids, sea shells, fish scale patterns, and starfish SVG templates and designs. The technique is rooted in a respect for the natural form and is a beautiful way of self-expression to achieve a closeness with nature, art, and spirit.” Tracy Fish is an assistant professor of art for the School of the Arts at the. Free printable fish patterns, templates, stencils, and clip art designs. Each print can lead to new avenues of discovery and is absolutely unique, directed by the pressure of my hands upon the fish’s shape the tooth of the paper the fluidity of the ink and the character of the fish itself. “The Gyotaku method, “gyo” meaning fish, and “taku” meaning rubbing – is a form of Japanese printing dating from the mid-1800s. ![]() |