bmw jili slot As part of the Affordable Care Act, known by most as Obamacare, several new taxes were enacted to help fund the program. Among these new taxes is the Net Investment Income Tax that became effective on Jan. 1, 2013. This regulation imposes a 3.8% surtax on the net investment income of certain individuals, estates and trusts that have income above the statutory threshold amounts. The key consideration, however, is what constitutes net investment income and which taxpayers are affected. The threshold amount for individuals is based on filing status and is not indexed for inflation. The threshold amount is $125,000 for taxpayers filing married filing separately; $200,000 for taxpayers filing as single or head of household; and $250,000 for those with a filing status of married filing jointly or qualifying widow(er) with a dependent child. Individuals will owe the additional net investment income tax if their modified adjusted gross income exceeds these figures. Modified adjusted gross is defined as adjusted gross income plus foreign earned income less deductions and exclusions related that foreign earned income. In general, investment income includes, but is not limited to the following: interest income, dividend income, capital gains income, rental and royalty income, income from non-qualified annuities, income from businesses involved in trading of financial instruments or commodities and businesses that are passive activities to the taxpayer. Gains from the sale of stocks, bonds and mutual funds are subject to this tax. In addition capital gain distributions from mutual funds as well as gains from the sale of investment real estate including gains from the sale of a second home that is not a primary residence are also subject to this tax. Gains from the sales of interests in partnerships and S corporations in which the owner is not materially participation are also subject to this tax. To determine net investment income, investment income from these categories is reduced by investment expenses such as early-withdrawal penalties, interest expense, adviser fees, directly related rental and royalty expenses, and state and local taxes allocable to items included in investment income. Items such as wages, unemployment, social security benefits, alimony, tax-exempt interest income, self-employment income and retirement income are all examples of income exempted from this net investment income tax. In addition to these exemptions for income which are not investment related the Code Section 1411 excludes non-passive trade or business income from this net investment tax. As a result, there are renewed discussions on the definition of material participation. In other words, dividends received from a business where you are actively involved and meet the IRS definition of material participation would be exempted from this net investment income tax. Whereas, dividends received from a company where you are an investor and do not meet the definition of material participation will be subject to the tax. Form 8960 is used to report the net investment income tax. This form is a separate schedule that ultimately flows up into the individual income tax return, the estate return, or the trust return as applicable. The corresponding tax is paid for individuals as part of their 1040 Form, while estates and trusts include this Form 8960 as part of their 1041 return. The Net Investment Income Tax is separate from the Additional Medicare Tax, which also went into effect on Jan. 1, 2013. You may be subject to both taxes, but not on the same type of income. The 0.9 percent Additional Medicare Tax applies to individuals’ wages, compensation, and self-employment income over certain thresholds, but it does not apply to income items included in Net Investment Income. Many taxpayers may not be impacted by these new taxes on net investment income. However, all taxpayers should be aware of the continuing complexity that is placed in our tax code and the tax preparation process. Despite the ongoing rhetoric from Congress on the need for tax simplification, virtually all legislation in the area of taxes continues to be in the opposite direction. Paul Pahoresky is the owner of PRP & Associates. He can be reached at 440-974-1040 extension 214 or at paul@prpassoc.com . Consult your tax advisor about your specific situation for additional information and guidance on these topics.Tweet Facebook Mail As the hunt for a masked gunman who stalked and killed the head of the largest US health insurer moved into its third day overnight, surveillance footage provided more clues about the suspect's travels and the places he visited before the shooting. UnitedHealthcare CEO Brian Thompson was killed in a dawn ambush on Wednesday as he walked from his midtown hotel to the company's annual investor conference across the street, just blocks from Radio City Music Hall and Rockefeller Centre. Days later, the gunman's whereabouts and identity remained unknown as did the reason for the killing. New York City police say evidence firmly points to it being a targeted attack. Investigators were working to piece together more of the timeline of the gunman's movements before the shooting. READ MORE: Romania's top court annuls first round of presidential vote won by far-right candidate  Images of a man believed to have killed UnitedHealthcare CEO Brian Thompson have been released. (AP) Police have obtained new surveillance images of the suspect, including from the city's subway system, a law enforcement official said. In establishments where he was captured on camera, he always appeared to pay with cash, said the official, who was not authorised to discuss details of the ongoing investigation and spoke to The Associated Press on condition of anonymity. The words "deny," "defend" and "depose" were scrawled on the ammunition, that official and a second one told the AP on Thursday. The messages mirror the phrase "delay, deny, defend," which is commonly used by lawyers and critics about insurers that delay payments, deny claims and defend their actions. READ MORE: Three climbers believed to have died in a fall on New Zealand's highest peak  The man may have travelled on a bus to New York in November. (AP) Investigators believe the suspect may have traveled to New York last month on a bus that originated in Atlanta, one of the law enforcement officials said. An Atlanta police spokesperson said Friday that the agency has not been asked to join the investigation. Police and federal agents have been collecting information from Greyhound to try to identify the suspect and are working to determine whether he purchased the ticket to New York in late November, the official said. Investigators have tested a discarded water bottle and protein bar wrapper in a hunt for his DNA. They also were trying to obtain additional information from a cellphone recovered from a pedestrian plaza where the shooter fled. He then got on a bicycle and was last seen riding into Central Park, blocks from the shooting. READ MORE: 'A third nuclear age is upon us': Military expert's chilling warning  Thompson was shot in what police believe was a targeted attack. (AP) Police released photos Thursday of a person wanted for questioning in connection with Thompson's killing that were taken in the lobby of a hostel on on Manhattan's Upper West Side. The images, showing an unmasked man smiling in the lobby of the HI New York City hostel, add to a collection of photos and video circulated since the shooting — including footage of the attack itself, as well as images of the suspected gunman stopping at a Starbucks beforehand. Investigators have learned the man lowered his mask at the front desk of the hostel because he was flirting with the woman who checked him in, one of the law enforcement officials told the AP, leading to a photo of his face. The woman told investigators that during that encounter she asked to see his smile and he pulled down his mask, the official said. Investigators believe the suspect used a fake New Jersey identification card when he checked in at the hostel, the official said. This undated photo provided by UnitedHealth Group shows UnitedHealthcare chief executive officer Brian Thompson. (AP Photo/UnitedHealth Group via AP) (UnitedHealth Group) Employees who work at the hostel told investigators they remembered a man who almost always wore a mask when interacting with them or walking by the front desk. The person wore a jacket that looked like the one worn by the man pictured in surveillance images, the official said. Based on surveillance video and evidence from the scene, investigators believe the shooter had at least some firearms training and experience with guns and that the weapon was equipped with a silencer, the law enforcement official told the AP. Security video shows the killer approaching Thompson from behind, leveling his pistol and firing several shots, barely pausing to clear a gun jam while the executive tumbled to the sidewalk. Investigators were also looking into whether the suspect had pre-positioned a bike as part of an escape plan, the official said. Police released several images of the man wearing a hooded jacket and a mask that concealed most of his face — a look that would not have attracted attention on a chilly morning. Thompson, a father of two sons who lived in a Minneapolis suburb, had been with Minnetonka, Minnesota-based UnitedHealthcare since 2004 and served as CEO for more than three years. The insurer's parent company, UnitedHealth Group Inc, was holding its annual meeting in New York to update investors on its direction and expectations for the coming year. The company abruptly ended the conference after Thompson's death. UnitedHealth Group said late Thursday that it was focused on supporting Thompson's family, ensuring the safety of employees and assisting investigators. "While our hearts are broken, we have been touched by the huge outpouring of kindness and support in the hours since this horrific crime took place," the company said. UnitedHealthcare provides coverage for more than 49 million Americans and brought in more than US$281 billion ($440.7 billion) in revenue last year. It is the largest provider of Medicare Advantage plans in the US and manages health insurance coverage for employers and state and federally funded Medicaid programs. In October, UnitedHealthcare was named along with Humana and CVS in a Senate report detailing how its denial rate for prior authorisations for some Medicare Advantage patients has surged in recent years. The shooting has shaken corporate America and the health insurance industry in particular, causing companies to reevaluate security plans and delete photos and biographies of executives from their websites. A different Minnesota-based health care company said Friday it was temporarily closing its offices out of an abundance of caution, telling employees to work from home. 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The leader of Sinn Fein has expressed determination to form a government of the left in Ireland as she insisted her party’s performance in the General Election had broken the state’s political mould. Despite Mary Lou McDonald’s confidence around shaping a coalition without Fine Gael and Fianna Fail – the two parties that have dominated the landscape of Irish politics for a century – the pathway to government for Sinn Fein still appears challenging. With counting following Friday’s election still in the relatively early stages – after an exit poll that showed the main three parties effectively neck-and-neck – there is some way to go before the final picture emerges and the options for government formation crystalise. Taoiseach and Fine Gael leader, Simon Harris, has dismissed talk of a Sinn Fein surge and said he was “cautiously optimistic” about where his party will stand after all the votes are counted. Meanwhile, Ireland’s deputy premier and Fianna Fail leader, Micheal Martin, insisted his party has a “very clear route back to government” as he predicted seat gains. The counting process could last days because of Ireland’s complex system of proportional representation with a single transferable vote (PR-STV), where candidates are ranked by preference. The early indications have turned the focus to the tricky arithmetic of government formation, as the country’s several smaller parties and many independents potentially jockey for a place in government. Ms McDonald told reporters at the RDS count centre in Dublin that she would be “very, very actively pursuing” the potential to form a government with other parties on the left of the political spectrum. The smaller, left-leaning parties in Ireland include the Social Democrats, the Irish Labour Party, the Green Party and People Before Profit-Solidarity. Ms McDonald said her party had delivered an “incredible performance” in the election. “I think it’s fair to say that we have now confirmed that we have broken the political mould here in this state,” she said. “Two party politics is now gone. It’s consigned to the dustbin of history and that, in itself, is very significant.” She added: “I am looking to bring about a government of change, and I’m going to go and look at all formulations. “If you want my bottom line, the idea of Fianna Fail and Fine Gael for another five years, in our strong opinion, is not a good outcome for Irish society. “Obviously, I want to talk to other parties of the left and those that we share very significant policy objectives with. So I’m going to do that first and just hear their mind, hear their thinking. But be very clear, we will be very, very actively pursuing entrance into government.” In Friday night’s exit poll, Sinn Fein was predicted to take 21.1% of first-preference votes, narrowly ahead of outgoing coalition partners Fine Gael and Fianna Fail at 21% and 19.5% respectively. Prior to the election, Fianna Fail and Fine Gael both ruled out entering government with Sinn Fein. Fine Gael leader Mr Harris rejected suggestions Sinn Fein had broken new ground. He told reporters in his count centre in Greystones, Co Wicklow: “Certainly we haven’t seen a Sinn Fein surge or anything like it. “I mean, it looks likely, on the figures that we’ve seen now, fewer people, many fewer people would have voted Sinn Fein in this election than the last one. “In fact, I think they’re down by around 5% and actually the parties, particularly the two parties, the two larger parties in government, are likely to receive significant support from the electorate. So definitely, politics in Ireland has gotten much more fragmented.” He said it was too early to tell what the next government would look like. “I think anybody who makes any suggestion about who is going to be the largest party or the construct of the next government, they’re a braver person than I am,” he said. “Our electoral system dictates that there’ll be many, many transfers that will go on for hours, if not days, before we know the final computations at all. “But what I am very confident about is that my party will have a very significant role to play in the years ahead, and I’m cautiously optimistic and excited.” Fianna Fail’s Mr Martin told reporters at a count centre in Cork he was confident that the numbers exist to form a government with parties that shared his political viewpoint. Mr Martin said it “remains to be seen” whether he would return to the role of Taoiseach – a position he held between 2020 and 2022 – but he expressed confidence his party would outperform the exit poll prediction. “It’s a bit too early yet to call the exact type of government that will be formed or the composition of the next government,” he said. “But I think there are, there will be a sufficiency of seats, it seems to me, that aligns with the core principles that I articulated at the outset of this campaign and throughout the campaign, around the pro-enterprise economy, around a positively pro-European position, a government that will strongly push for home ownership and around parties that are transparently democratic in how they conduct their affairs.” Asked if it would be in a coalition with Fianna Fail, Fine Gael and the Social Democrats, he said that would be “racing a bit too far ahead”. The final result may dictate that if Fianna Fail and Fine Gael are to return to government, they may need more than one junior partner, or potentially the buy-in of several independent TDs. Mr Martin said it was unclear how quickly a government can be formed, as he predicted his party would gain new seats. “It will be challenging. This is not easy,” he added. The junior partner in the outgoing government – the Green Party – looks set for a bruising set of results. Green leader Roderic O’Gorman is in a fight to hold onto his seat, as are a number of party colleagues, including Media Minister Catherine Martin. “It’s clear the Green Party has not had a good day,” he said. The early counting also suggested potential trouble for Fianna Fail in Wicklow, where the party’s only candidate in the constituency, Health Minister Stephen Donnelly, is considered to have a battle ahead, with the risk of losing his seat. Meanwhile, there is significant focus on independent candidate Gerard Hutch who, on Saturday evening, was sitting in fourth place in the four-seat constituency of Dublin Central. Last spring, Mr Hutch was found not guilty by the non-jury Special Criminal Court of the murder of David Byrne, in one of the first deadly attacks of the Hutch-Kinahan gangland feud. Mr Byrne, 33, died after being shot six times at a crowded boxing weigh-in event at the Regency Hotel in February 2016. A Special Criminal Court judge described Mr Hutch, 61, as the patriarchal figurehead of the Hutch criminal organisation and said he had engaged in “serious criminal conduct”. The constituency will be closely watched as other hopefuls wait to see if transfers from eliminated candidates may eventually rule him out of contention. In the constituency of Louth, the much-criticised selection of John McGahon appeared not to have paid off for Fine Gael. The party’s campaign was beset by questioning over footage entering the public domain of the candidate engaged in a fight outside a pub in 2018. The Social Democrats have a strong chance of emerging as the largest of the smaller parties. The party’s leader, Holly Cairns, was already celebrating before a single vote was counted however, having announced the birth of her baby girl on polling day.K en McCallum kept the reality of his day-to-day working life secret for most of his career. He was, he says, the “world’s most boring neighbour” at barbecues, and his own children and members of his extended family had no idea that he was a spy. All that changed in 2017, when McCallum was appointed director-general of MI5. Overnight, he had to emerge from the shadows and become a public figure. “The first awkward conversation I had to have was with my children,” he says. “I went home that night after work, we had dinner together and at the end of the meal I had to say: ‘I’ve never told you this before, but’ — which was quite a moment for them. “My daughter, her first

Elon Musk, the world's richest man, spent more than $250 million in the final months of this year's election to help Donald Trump win the presidency, federal filings revealed Thursday. The sum is a fraction of Musk's wealth. But it is nonetheless a staggering amount from a single donor, who poured the cash into allied groups and is now playing a role in helping shape the next administration. One of Musk's most brazen moves -- which emerged only Thursday -- was spending $20 million to prop up a super political action committee that was named after Ruth Bader Ginsburg, the late liberal Supreme Court justice, but that sought to help Trump by softening his anti-abortion positions. Musk put the lion's share of the money he donated toward his main super PAC, America PAC, cutting three checks for $25 million each in the final weeks of the race, according to the new filings with the Federal Election Commission. Musk also spent $40.5 million on legally controversial checks to voters in swing states who signed a petition in support of the Constitution. Over the course of the race, he gave America PAC a staggering $239 million in both cash and in-kind contributions. Artificial Intelligence(AI) Master in Python Language Quickly Using the ChatGPT Open AI By - Metla Sudha Sekhar, IT Specialist and Developer View Program Office Productivity Microsoft Word Mastery: From Beginner to Expert By - CA Raj K Agrawal, Chartered Accountant View Program Marketing Digital marketing - Wordpress Website Development By - Shraddha Somani, Digital Marketing Trainer, Consultant, Strategiest and Subject Matter expert View Program Web Development JavaScript Essentials: Unlock AI-Driven Insights with ChatGPT By - Metla Sudha Sekhar, IT Specialist and Developer View Program Office Productivity Zero to Hero in Microsoft Excel: Complete Excel guide 2024 By - Metla Sudha Sekhar, IT Specialist and Developer View Program Legal Complete Guide to AI Governance and Compliance By - Prince Patni, Software Developer (BI, Data Science) View Program Marketing Performance Marketing for eCommerce Brands By - Zafer Mukeri, Founder- Inara Marketers View Program Artificial Intelligence(AI) Generative AI for Dynamic Java Web Applications with ChatGPT By - Metla Sudha Sekhar, IT Specialist and Developer View Program Artificial Intelligence(AI) AI-Powered Python Mastery with Tabnine: Boost Your Coding Skills By - Metla Sudha Sekhar, IT Specialist and Developer View Program Astrology Vastu Shastra Course By - Sachenkumar Rai, Vastu Shashtri View Program Data Science SQL Server Bootcamp 2024: Transform from Beginner to Pro By - Metla Sudha Sekhar, IT Specialist and Developer View Program Finance Crypto & NFT Mastery: From Basics to Advanced By - CA Raj K Agrawal, Chartered Accountant View Program Web Development Intermediate Java Mastery: Method, Collections, and Beyond By - Metla Sudha Sekhar, IT Specialist and Developer View Program Marketing Modern Marketing Masterclass by Seth Godin By - Seth Godin, Former dot com Business Executive and Best Selling Author View Program Marketing Digital Marketing Masterclass by Neil Patel By - Neil Patel, Co-Founder and Author at Neil Patel Digital Digital Marketing Guru View Program Web Development C++ Fundamentals for Absolute Beginners By - Metla Sudha Sekhar, IT Specialist and Developer View Program Entrepreneurship Building Your Winning Startup Team: Key Strategies for Success By - Dr. Anu Khanchandani, Startup Coach with more than 25 years of experience View Program Entrepreneurship Boosting Startup Revenue with 6 AI-Powered Sales Automation Techniques By - Dr. Anu Khanchandani, Startup Coach with more than 25 years of experience View Program Artificial Intelligence(AI) ChatGPT Mastery from Zero to Hero: The Complete AI Course By - Metla Sudha Sekhar, IT Specialist and Developer View Program Finance Tally Prime & GST Accounting: Complete Guide By - CA Raj K Agrawal, Chartered Accountant View Program Finance Value and Valuation Masterclass By - CA Himanshu Jain, Ex McKinsey, Moody's, and PwC, Co - founder, The WallStreet School View Program America PAC conducted what it described as an expansive ground-game effort on Trump's behalf. Musk came to see defeating President Joe Biden as a vital imperative and swung hard toward Trump after the assassination attempt against him in July. He became so invested in the effort that he campaigned frequently for the Republican nominee in Pennsylvania, widely seen as the most important battleground state. Discover the stories of your interest Blockchain 5 Stories Cyber-safety 7 Stories Fintech 9 Stories E-comm 9 Stories ML 8 Stories Edtech 6 Stories Musk also donated $4 million to America PAC on Nov. 12, a week after Election Day. He has vowed to keep his super PAC active by targeting progressive prosecutors and supporting Trump's agenda. Since the election, Musk has become inescapable at Mar-a-Lago, Trump's private club in Florida. He is leading an effort to try to trim the size of the federal government, and he has weighed in on various personnel choices that the incoming president has made. While some in Trump's orbit -- and at times the president-elect himself -- have at times seemed weary of Musk's constant presence, the upside he brings in the form of enormous financial support and a major social media platform have clearly outweighed any concerns. Musk's total spending on the election is not yet known -- and may never be. He cut other political checks to conservative down-ballot groups this cycle, including $12 million to two groups trying to elect Republican senators, the Senate Leadership Fund and the Sentinel Action Fund. Musk, who originally wanted to keep his support for Trump quiet, may have also funded dark-money entities that will never disclose his involvement or donations. On Thursday, Musk was revealed as the hidden funding source behind RBG PAC , a Republican group that worked to elect Trump but was named after a liberal jurist who despised him. A trust belonging to Musk was the sole funder of RBG PAC, which had not yet disclosed its donors before a filing late Thursday. During the election, the group had run ads arguing that Trump's position on abortion was not dissimilar from that of Ginsburg, a feminist icon. "Great Minds Think Alike," read the text on the super PAC's website, featuring twin large photos of Trump and Ginsburg, who died in 2020. Her family bitterly opposed the ads. Ginsburg's granddaughter, Clara Spera, said in a statement in October that the family condemned the use of her grandmother's name and that doing so to "support Donald Trump's reelection campaign, and specifically to suggest that she would approve of his position on abortion, is nothing short of appalling." The effort by RBG PAC was meant to reassure female voters who were wary of Trump because of his opposition to abortion rights. He has boasted of being proud of appointing the conservative justices, including Ginsburg's successor, who helped overturn Roe v. Wade. When the group began running ads, there were hints of Musk's involvement. The group's leader, May Mailman, at times defended Musk on television. The ads were part of a broader effort to use various pro-Trump entities to fund ads targeted at specific segments of voters in a race that Trump's advisers anticipated could be closer than it ultimately was. He swept the seven battlegrounds and won the popular vote, the first time a Republican had done so in 20 years.

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