Retirement Plan Contributions and Withdrawals

Qualified retirement plans provide for tax deferral, but they are also subject to a 15% excise tax on excess distributions or accumulations, potentially higher marginal income tax rates on plan withdrawals, mandatory contributions for employers, estate taxes at death, and possible substantial income tax liability for plan beneficiaries. Three possible planning strategies to optimize return on funds available for contributions to a qualified plan include investment in alternative assets, lifetime gifts, and accelerated plan withdrawals. While the 3-year suspension of excess distribution excise taxes under the Small Business Job Protection Act may favor plan withdrawals, in certain situations participants are often best served by leaving the full amount in the plan to take advantage of the tax deferrals

Undergraduate work placements: an analysis of the effects on career progression

Combining work experience with degree-level study is seen as a key differentiator for securing employment upon graduation in a competitive employment market. The positive benefits of sandwich courses, where up to twelve months is spent working in industry, are widely acknowledged in academic literature though data analysis tends to focus on cohorts in single subject areas with course-based factors possibly influencing outcomes. This paper explores the benefits of work placements on a cross-cohort basis with an institutional level study empirically analysing over three academic years the outcomes for placement students in comparison to non-placement students. The study found that completing a sandwich work placement is associated with improved academic performance in the final year of study. Placement students are also more likely to secure appropriate graduate-level work and higher starting salaries upon completion of their degree in comparison to non-placement students

Supporting adolescent athletes' dual careers: The role of an athlete's social support network

© 2018 Objectives: The objectives of this study were to, (a) understand the role of the social support network in facilitating adolescent athletes' dual careers in sport and education, and; (b) gain insights into the factors that may optimize the provision of such support. Design: A two-stage qualitative study. Method: In stage one, four different sport and education settings in the UK were examined: A tennis academy, a football academy, a national field hockey squad, and a high-performance swimming squad. Interviews were conducted with two athletes and associated significant others from each setting. In stage two, nine current or former international athletes from a variety of sports and countries recalled their experiences of managing a dual career. Analysis was conducted following the procedures outlined by Miles, Huberman, and Saldaña (2014). Results: Overall, athletes in stage one and two perceived that to maintain their dual careers, they were heavily dependent upon the support of significant others. The role of the support network was to recognize the demands of a dual career, anticipate problems, value education, minimize barriers, and create autonomy-supportive environments. Key factors to optimize such support were focusing on the whole person, providing integrated support, and fostering a culture that promotes continuing education. Conclusions: Results indicate that athletes require particular types of support within their home, at school, and in their sport context to be able to manage their dual career. However, a range of individual and group-level factors may influence the extent to which such support is available to athletes

The Effects of the State of Tennessee Immunization Policy Change of 2011 - 2012 on Vaccination Uptake in East Tennessee

In the United States, funding for the purchase of vaccines depend on annual Congressional allocations. These allocations fluctuate from year to year as Congress responds to changes in national needs for immunizations. The Affordable Care Act requires first dollar coverage of immunizations and other preventive care, allowing a reduction in federal funding for vaccine purchase and a reallocation of funds to other uses such as infrastructure development. In fiscal year 2012, the loss of funds allocated from the American Recovery and Reinvestment Act required action by states to ensure appropriate use of remaining funds. In Tennessee, the response was a policy change that redefined the population who would receive immunizations at health departments

The Effects of the Changes in Section 317 Rules for Administration of Federally Purchased Vaccines

Section 317 of the Public Health Services Act is a federal program that provides funds for the purchase of vaccines. These annual Congressional allocations fluctuate from year to year as Congress responds to changes in national needs for immunizations. The Affordable Care Act requires first dollar coverage of immunizations and other preventive care, allowing a reduction in federal funding for vaccine purchase and a reallocation of funds to other uses such as infrastructure development. In fiscal year 2013, Section 317 rules redefined the population eligible for immunization with Section 317 purchased vaccines. In Tennessee, the response was a policy change that redefined the population who would receive immunizations at health departments

A Case Study of Cross-Jurisdiction Resource Sharing: The Merger of Two Tuberculosis Clinics in East Tennessee.

Cross-jurisdiction resource sharing is considered a possible means to improve efficiency and effectiveness of public health service delivery. A merger of the Tuberculosis (TB) clinics of a rural and a metropolitan jurisdiction in East Tennessee provided an opportunity to study service provision changes in real time. A mixed methods approach was used, including quantitative data on latent TB treatment outcomes and qualitative data from staff interviews, as well as documentation of changes in staffing time in TB services. Results showed a mix of efficiency changes, indicating probable increased pressure on key service providers after the merger, in addition to expected improvements of economies of scale such as a reduction in overall staff time. Mechanisms found beneficial in coping with the merger, such as face-to-face meetings between coworkers and management of the different jurisdictions were identified at interview. The clinic merger was associated with a balance of efficiency changes, problems and advantages, and this balance is likely to change as new working arrangements become more routine

Atomizer for thermal management system

An atomizer for thermal management system for efficiently thermally managing one or more heat producing devices. The atomizer for thermal management system includes a housing having a coolant passage and a dispensing end, an orifice within the dispensing end, and an actuator manipulating a plunger within the housing. The plunger includes a head that is sealable within a recessed portion of the orifice to open or close the orifice. The coolant passes through the coolant passage into the orifice for spraying upon a heat producing device. The actuator may reciprocate so that the coolant spray emitted through the orifice is pulsating. The pulsing frequency may be increased to increase cooling or decreased to decrease cooling of the heat producing device

Hexagons, Kinks and Disorder in Oscillated Granular Layers

Experiments on vertically oscillated granular layers in an evacuated container reveal a sequence of well-defined pattern bifurcations as the container acceleration is increased. Period doublings of the layer center of mass motion and a parametric wave instability interact to produce hexagons and more complicated patterns composed of distinct spatial domains of different relative phase separated by kinks (phase discontinuities). Above a critical acceleration, the layer becomes disordered in both space and time.Comment: 4 pages. The RevTeX file has a macro allowing various styles. The appropriate style is "myprint" which is the defaul