Taxation & Rev. Secretary Stephanie Schardin ClarkeSTATE News:Gov. Michelle Lujan Grisham and Taxation and Revenue Department Secretary Stephanie Schardin Clarke announced today that New Mexicans will have an extra 90 days to file and pay their 2019 personal income taxes in recognition of the economic hardships many are facing as a result of the COVID-19 pandemic. Taxpayers will have until July 15 to file and pay any taxes due.The deadline for 2019 corporate income taxes also will be extended until July 15. In addition, the state is extending deadlines for employers to remit withholding taxes. Taken together, these actions comprise hundreds of millions of dollars of immediate fiscal support to New Mexico’s economy. “The unprecedented public health crisis caused by COVID-19 is also causing great financial hardship for New Mexico residents and small businesses,” said Governor Michelle Lujan Grisham. “These actions represent one piece of our overall efforts to support our businesses and families during this emergency.”Taxpayers who elect to take advantage of the income tax extensions will not be assessed penalties as long as payment is received by July 15, 2020. Under New Mexico law, however, interest will accrue on any unpaid balances from April 15 forward.Withholding tax is withheld from employee wages and remitted to the state each month. Under today’s action, withholding taxes normally due on the 25th of March, April, May and June will now be due July 25.The state will waive any penalties for withholding taxes not remitted during the grace period. However, under state law, interest will accrue from the original due date. The governor expressed support for waiving or refunding any interest owed by taxpayers taking advantage of the extensions announced today.The extension is intended to ease the cash flow problems many businesses face as a result of closures or reduced customer traffic and may prevent some businesses from laying off employees.“We understand that this unprecedented public health emergency is placing enormous financial strain on many residents and businesses. These tax extensions will allow individuals and businesses in New Mexico to keep more money in their pockets for the next three months and to better weather this storm,” Secretary Schardin Clarke said.The Department also is assigning extra staff to help process income tax returns to expedite the payment of any refunds due to taxpayers who have already filed.Anyone who has filed a return and is due a refund can check the status of that refund through the Taxpayer Access Point (TAP) at tax.newmexico.gov.Taxpayers are encouraged to file electronically or through the TAP system, if possible, to expedite their returns. Paper returns are still being accepted but will take longer to process.
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The Michigan Automotive Parts Association (MAPA) has announced the selection of Fred Bunting, chairman of Auto-Wares Group of Companies located in Grand Rapids, Michigan, as recipient of its 2018 MAPA Lifetime Achievement Award.AdvertisementClick Here to Read MoreAdvertisementBunting is a third generation auto parts professional and some say he came out of a muffler box. He started working in the family automotive aftermarket business at age 14. He had every job in the family warehouse: as a sweeper, stock boy, unload and load trucks, hi-lo driver, order picker, parts counter, buyer, order taker, truck driver and salesman. The family business was sold in 1967 while he was in college.In 1976, he started his own aftermarket company, Auto-Wares Group of Companies. He has started, built and today owns 14 major automotive aftermarket companies and more than 180 retail/wholesale auto parts stores in Michigan, Indiana, Ohio, Illinois and Wisconsin. Auto-Wares services 500-plus auto parts stores daily. The company has more than 300 Auto Value/Bumper to Bumper stores, and 700-plus Auto Value/Bumper to Bumper Certified Service Centers. Auto-Wares currently employs more than 2,100 top notch service oriented professionals and over the years has created jobs for more than 10,000 people.Bunting has put an overwhelming effort into training, sponsoring Tech Expo training for 20 years, which has resulted in filling 50,000 tech training seats. Organizing local regional training events in five states as resulted in 6,000-plus more training seats filled. He has won the national accolade Head of the Class award for training his own employees. Bunting’s other awards include: Northwood Automotive Aftermarket Education, Auto Value Man of the Year, Art Fisher Scholarship (technician training), Mort Schwartz Excellence in Education award, MAAP (Master Automotive Aftermarket Professional), Jack Creamer AWDA Automotive Aftermarket Leader of the Year award in 2016. He also is involved and supports multiple charities to help others in the community and world.AdvertisementHe has been in the Auto Value/Bumper to Bumper national program group for 40 years, and has been on its board of directors for 34 years. He has served on the AWDA board of governors and has been a member of AWDA for 40-plus years as well. He has been a proud member of his state jobber association MAPA for 40-plus years. Bunting has always made independent jobbers success his primary focus. He has helped many independent jobbers get into, stay and get out of this great business. His personal philosophy has been to treat customers, employees and vendors all like friends. Stay aggressive and build for the long-term. He has always enjoyed a strong personal relationship with his customers and employees. He spends a lot of time every year visiting and meeting with jobbers and technicians. He has always believed it happens on the streets and it is very important to stay street smart. Bunting has a total passion for the automotive aftermarket business.The MAPA Lifetime Achievement Award will be presented to Bunting during MAPA Industry Day 2018 on Wednesday, Sept. 19, at the Holiday Inn Gateway Centre in Flint, Michigan.AdvertisementCreated in 2010, the MAPA Lifetime Achievement Award is designed to honor the excellence of individuals in the automotive aftermarket industry who have made significant impacts in the industry and/or the association. Qualifying criteria for consideration; recipient must have/had an extensive career in the industry, contributed significantly to the automotive aftermarket industry in Michigan, and made accomplishments within their local community.
Share Over 75 local families and businesses contributed their support to this year’s Family Fair at St. Luke’s Episcopal Church in East Hampton on Saturday, July 6. Reverend Denis Brunelle hosted a day of classic fun, including ice cream, face painting, circus acts, live animals, arts and crafts, magic, and more.
Robert Heslett is president of the Law Society A favourite quote of mine often used at this time of the year comes from a poem written in 1908 by Minnie Louise Haskins: I said to the man who stood at the gate of the year,”Give me a light that I may tread safely into the unknown.” This has been, and will continue to be, a time of great change for the profession. The opening of the year also puts me in mind of Donald Rumsfeld: ‘As we know, there are known knowns. There are things we know we know. We also know there are known unknowns. That is to say, we know there are some things we do not know. But there are also unknown unknowns, the ones we don’t know we don’t know.’ What we know is that on 1 January 2010, the Legal Services Board became fully operational, taking full possession of the powers granted to it by the Legal Services Act. Among other things, this means that, in time, the finances of both the representative and the regulatory arms of the Law Society will be subject to final oversight by the LSB. Although we do not know precisely how these regulatory powers will be used, the goal is clear. The LSB will ‘reform and modernise the legal services market place in the interests of the consumer – enhancing quality, ensuring value for money and improving access to justice across England and Wales.’ This is an ambitious goal, and one shared by the Law Society. There is constant tension regarding the question of whether change is best engineered from the top down by the overseer or from the bottom up from those who know the market and are already well-versed in the need for innovation and of meeting intense competition on a daily basis. This constructive tension is reflected in the current regulatory framework. You may have read the recent research commissioned by the LSB that found that 75% of clients consuming legal services were satisfied or very satisfied about the services received from solicitors. Rules can change but it is the market that decides which services are needed and the method by which they are delivered. Reforming the approach to regulation may be desirable but the question of how the market will look in five years’ time is a ‘known unknown’. Lasting settlementEarly in my presidency, I said that there was a need for the representative Law Society to come to a lasting settlement in terms of its relationship with its regulatory arm, the Solicitors Regulation Authority. I am happy to say that a collaborative approach to the approval of rules governing the relationship should secure sign-off from the LSB in April. Under the stewardship of its new board and chairman, the SRA is fully committed to regulating in a manner appropriate to the needs of the public, consumer and the profession. Both arms of the Law Society are now free to concentrate on their respective areas of interest. For the SRA, this means securing both outcome and entity-based regulation and the introduction of a fairer practising certificate fee system, designed to broker an equitable solution for a diverse profession. The SRA must also secure its position as the principal licensor of alternative business structures. The timetable imposed by the Legal Services Board for the licensing of the first ABS is properly described as aggressive. From both a regulatory and representative standpoint there is a shared philosophy regarding ABSs, in that both arms are determined to secure a level playing field for all law firms and potential new entrants into the legal services market, while at the same time ensuring access to justice for consumers. The Law Society itself, as approved regulator and representative of the solicitors’ profession, has engineered a dynamic shift in attitude so that the views of the regulated community are now given proper regard. This is evidenced by the outcomes of the recent reviews commissioned by the Society and conducted by Smedley and Lord Hunt. It may be that there will be many across the profession who will find a liberalised regulatory framework difficult and a new code of conduct irritating at best, especially when the recession is still biting at the heels of many. The Society is committed to providing a full range of services which will help its members deal with constant and unremitting change. Already on offer are a range of seminars and training sessions on law firm management and ABS, the Lexcel practice management standard, detailed practice notes on compliance, qualified assistance from the Practice Advice Service, advice for firms navigating the professional indemnity insurance market, and much more. These programmes will be expanded and new services developed as necessary in close collaboration with the SRA to ensure that all solicitors are well-equipped to cope with forthcoming regulatory change. It has been a turbulent period for the profession over the last decade. None of us can be entirely sure when this turbulence will pass. What we do know is that the Law Society and SRA will work together to ensure the best regulatory outcomes for the public, consumers and the profession – and rise to the challenges presented by the ‘unknown unknowns’.
The number of cases regarding the amended Construction Act has been increasing lately. We now have our first decision on the provisions intended to clarify when an employer can avoid having to pay a previously certified sum to a contractor who has become insolvent. I think it is fair to say that it goes wider than most commentators thought.These provisions are important, as contractor insolvency is still an all too frequent occurrence. Naturally, employers have no wish to make payments to an insolvent contractor without being able to take into account any cross claims resulting from the insolvency. To do otherwise would doubtless see money flushed away.To recap, section 111(10) of the act provides that as long as the contract is drafted appropriately, an employer is not obliged to pay a certified sum if the contractor becomes insolvent after the last date a valid payless notice could be served. Instead, there will be a final account between the parties taking into account their respective claims.This was intended to put the House of Lords decision in Melville Dundas Ltd (in receivership) and others vs George Wimpey UK Ltd and others (Scotland) – that a party could “contract out” of the payment provisions of the Construction Act in certain circumstances – on a statutory footing, albeit in a more limited form. The underlying principle is that an employer should not be penalised because a contractor has become insolvent after the last date a payless notice could be served. However, an employer will not be saved if it could have issued a valid payless notice but failed to do so.The underlying principle is that an employer should not be penalised because a contractor has become insolvent after the last date a payless notice could be servedWhen it came into law, there was some debate as to the extent the employer could rely on this provision. In particular, it had been suggested that if the insolvency took place after the contractor should have been paid, the employer would not be protected.The position has now been clarified by the Court of Appeal.Wilson and Sharp Investments Ltd engaged Harbour View Developments Ltd as the contractor to construct student accommodation on two sites in Bournemouth under two separate building contracts, both of which incorporated the JCT Intermediate Building Contract 2011.The parties fell into dispute and the building contracts were purportedly terminated by the employer on the grounds of a repudiatory breach in January 2014.The contractor had an alleged claim of £902,506 arising out of three interim certificates issued under these two building contracts. The employer had failed to serve any valid payless notice and the contractor threatened to file a winding up petition against the employer.Readers will be only too aware of the significant adverse consequences of a winding up petition being advertised against a company (even if the petition is ultimately dismissed). The employer therefore sought an injunction to prevent the contractor even issuing such a winding up petition. The first instance judge dismissed the application for an injunction and ordered the employer to pay the costs of its application.Readers will be only too aware of the significant adverse consequences of a winding up petition being advertised against a companyThis was despite the fact that there was a creditors meeting scheduled for the next day (11 July 2014) when it was expected that the contractor would be put into liquidation. This turned out to be the case.The employer appealed to the Court of Appeal. They sought to argue that the proposed petition debt was disputed on substantial grounds (which would justify the injunction sought) because the contractor was now in liquidation. Therefore, no further sums were payable in respect of those interim certificates, irrespective of the failure to serve any payless notice because of clauses 8.5.3 and 8.7.3 of the building contracts. These provided that from the date the contractor becomes insolvent, the employer need not pay any sum that has already become due if the employer has become insolvent after the last date a valid payless notice could have been served.The contractor argued that clause 8.7.3 only applied if the building contracts were terminated by reason of the contractor’s insolvency and the provisions had no application where the building contracts had already been terminated prior to such insolvency.The court did not accept the contractor’s submission. It found that clauses 8.5.3 and 8.7.3 applied even if the contractor went into insolvency after the building contracts had already been terminated. It was clear that clause 8.7.3 was intended to operate after termination of the building contract. Further, there was nothing in section 111(10) that restricted its application to where the building contract had not been terminated or had only been terminated by reason of the contractor’s insolvency.Perhaps the most surprising thing about this decision is the realisation that these pretty common provisions bite even in circumstances where a “payer” has failed to pay, as in this case, almost a year before the relevant insolvency occurred and where the building contract has already been terminated on completely separate grounds.Steven Carey is a partner in the construction, engineering and projects team at Charles Russell Speechlys
AtlanTecRF has introduced the ACH series of high velocity cable assemblies available in frequency ranges of DC to 18 GHz, DC to 26.5 GHz, DC to 40 GHz and DC to 50 GHz. With a velocity of propagation of 83%, the standard assemblies are available from stock in lengths of 0.5, 1.0, 1.5 and 2.0 metres with the option for custom assemblies on request. Overall cable O/D ranges from 7.8 mm for the 18 GHz designs to 3.6 mm for the 40 GHz and 50 GHz versions.All series have an operating temperature range of -55 to +165 C and installation bend radii are down to 18mm, making them very suitable for use in challenging applications, military and commercial, as well for general purpose test and laboratory use. Phase stability is a key feature at just +/-5 degrees under mechanical handling and 500 ppm over the -55 to +125 C temperature range.In terms of insertion loss an 18 GHz, 0.5 metre assembly exhibits only 0.4 dB at the top of its frequency range while the 40 GHz version has a worst case VSWR of 1.2:1.Power handling starts at 75 watts maximum for the ACH-CA40 and ACH-CA50 products at 40 GHz to over 700 watts for the ACH-CA18 cable at 6 GHz. All connectors are stainless steel, SMA male up to 26.5 GHz, 2.92 mm to 40 GHz and 2.4 mm to 50 GHz.Cable weight is kept low with the 18 GHz assembly weighing in at 130 g/metre, the 26.5 GHz on the scales at 50 g/metre and the featherweight 40 & 50 GHz at a mere 33 g/metre. Standard lengths are all available from stock with short delivery times for custom assemblies. Click here for more information.
International Wireless Communications Expo (IWCE), the premier annual event for communications technology professionals, will have an exhebition from March 29-30 that will include over 400 exhibitors showcasing the most innovative technologies in the communications technology industry. IWCE will also host an exclusive Apps Center and a Wearable Technology Pavilion within the Exhibit Hall dedicated to new apps and wearable technologies that are bringing the communications technology sector into the next century. The event is scheduled to take place starting March 27-31 at the Las Vegas Convention Center.According to Stephanie McCall, Show Director, IWCE, Apps and wearable tech are all the rage today with consumers and are becoming more common in the government/military, public safety, utility, transportation industries. The IWCE Exhibit Hall will thus be abuzz with all of the hot new technologies and innovations featured in the App Center and the Wearable Technology Pavilion and more over conference attendees will get the education they need to bring these technologies into their organizations.The App Center will feature the following exhibitors for showcase and interaction, Drakontas LLC, InfoRad Inc., TeleRestore, West Safety Services; while the Wearable Technology Pavilion will feature primarily the following technologies along with some other interconnected wearables, Bb Talkin, Orion Labs, Select Engineering Services LLC.The IWCE Conference Program will also cover the topics of apps and wearables in the Transformative Technologies and FirstNet tracks. Sessions include:· Adapting Commercial-Grade Wearable Technologies for First Responders· Wearable Technology – Cameras, Sensors, Beacons and More· Broadband Applications Ecosystem – Mission-Critical Solutions in Use· FirstNet Tech Panel: Apps – How Will Public Safety Leverage FirstNet?In addition, on March 28, a free AT&T Partner Event focused on “Broadband Applications for Critical Communication Environments” will take place. The integration of broadband LTE networks with Land Mobile Radio (LMR) systems has enabled new broadband applications to service the LMR community and thus attendees will learn how AT&T and other companies are collaborating to offer essential applications to meet critical operational and emergency use case requirements and will have the opportunity to meet some of the key application developers and interoperability providers.Click here for Event registration and more info.
Ball State made it close at times in the second half but couldn’t quite get over the hump as Akron hung on to win 74-70 and advance to the MAC championship game tomorrow night against the winner of Kent St and Ohio later tonight.A three pointer by Ball States Taylor Persons cut the lead to 70-67 with 38 seconds remaining, but the Cardinals could never get closer.Akron had a strong showing from several key players as they ran a very well balanced attack. Leading the way was Antino Jackson with game high 19 points. Jackson did it all as he also had 6 rebounds and 5 steals to take home NEOSI player of the game honors.Also, scoring 19 for the ZIPS was the big man in the middle, Isaiah Johnson. He was a presence in the paint with 6 rebounds. Leading the ZIPS with 8 rebounds however was Jimond Ivey. Akron led 39-30 at half. They dominated the majority of the first half but did allow Ball State to creep back in it at one point, as the Cardinals cut the deficit to 33-27 with under two minutes left in the half. A couple of shaky fouls kept the game a little bit closer then it may have been in the first half.Isiah Johnson for Akron went 4 for 4 from the field and led Akron with 12 points. Both Antino Jackson and Jr. Kwan Cheatam chipped in with 8 points each. Both men sinking two three pointers in the half. Tahjai Teague scored 12 for the Cardinals to keep them in it.The Cardinals came out aggressive in the second half and it led to them getting to the line multiple times and causing several turnovers. They once again cut into the Akron lead, making it 43-38 5 minutes into the second half. The heavy pro Akron crowd again became loud as they were in disagreement with several calls and calls. They became even louder at the 10-minute mark when a Francis Kiapay three pointer cut the lead to 47-45, the closest it had been all game. Akron answered right away however with a Cheatham three pointer of their own. It was only seconds later however, that Cheatham picked up his costly fourth foul and had to head to the bench with plenty of time remaining for Ball State to end well.Akron didn’t waiver even without Cheatham in the game, stepping up the defensive intensity and quickly pushing the lead back out to 10, with 6:48 left on the clock. Every time Ball State would climb back in the game, they would commit a sloppy foul and Akron would run the lead back out again. Coach Keith Dambrot of Akron has this to say after the game. “First off, my hat’s off to Ball State. We delivered about four knockout punches and we staggered them and we just couldn’t put them out. I don’t think it was us so much as them. I thought they just shot the ball in, and we had a hard time with them. Vince McKee Related TopicsAKronball stateMAC James Whitford has done a terrific job at Ball State. He’s used a really good formula. He’s built his depth, he’s got high character guys, and my hat’s off to them, and particularly their point guard. Man, I mean, if persons can play with that injury, then he’s got to be one of the toughest guys in America. Just so much respect for him, but it was a good ballgame, entertaining game. Not so much fun to coach, but a good game for the fans.”
CANTON, OHIO – One of the most storied high school programs in the nation will end another decade without a state title.Cincinnati La Salle defeated Massillon Washington 34-17 in Thursday night’s Division II State Championship, giving the Lancers their fourth state title in six years.Massillon would take their only lead of the game on a chip shot field goal by Alex Bauer.Soon after, La Salle would score on a pair of rushing touchdowns by their standout backfield. Sophomore and Northwestern offeree Gi’Bran Payne would score from 6-yards out, followed by Northwestern commit Cam Porter trotting in to make the score 14-3 in favor of the Lancers.The action packed opening half continued on a 38-yard touchdown strike from Aidan Longwell to Ohio State commit Jayden Ballard. Porter would continue to fuel La Salle’s dominant rushing attack, breaking several tackles en route to his second touchdown of the opening half.La Salle would finish with more rushing yards (335) than Massillon had total yards (325).Massillon looked like they were ready to hang with the Lancers for the long haul after a momentum shifting 69-yard touchdown pass from Longwell to another one of his Division 1 recruits Andrew Wilson-Lamp to make the score 21-17 at halftime.It was a “feast or famine” performance for Massillon in the first half. They couldn’t sustain this type of play in the second half, as they would go scoreless the rest of the way, fumbling twice in that span.Cam Porter’s season defining night would continue, as he pushed forward for his third touchdown of the evening. Porter also added 57 yards in the effort.“We do this for Lancer Nation. We do this for the alumni. We are just so happy and glad we can bring it back to Cincinnati,” Porter said.After a pair of field goals by Jake Seibert iced this game, as La Salle would go on to add another title to their already crowded trophy case.For Massillon, they finish 14-1 but will end another decade without a state title. The storied program had previously won 24 state championships and nine national titles before the playoff system was implemented in 1970. In the 49 years since the change, the Tigers have been held without a title.“These guys play for the city of Massillon,” coach Nate Moore said after the game, “We really wanted to deliver that to the city of Massillon tonight, and fell short.”As for La Salle, they finish 13-2, ending their season on a six game winning streak. The Lancers will take home their first title since 2016, and their fourth title in six years.(13-2) La Salle Lancers 7 14 7 6 34(14-1) Massillon Washington Tigers 3 14 0 0 17 Top PerformersPassingZach Branam (La Salle): 4-12, 60 Yards, 0 TD, 0 INT, 50.7 QBRAidan Longwell (Massillon): 12-23, 245 Yards, 2 TD, 0 INT, 118.9 QBR Related TopicsfeaturedLa Salle LancersMassillon Tigers DefenseLuke Thiemann (La Salle): 7 Tackles, 1 Sack, 1 Forced FumbleBenjamin Krichbaum, Luke Murphy (Massillon): 11 Tackles RushingZach Branam (La Salle): 22 Carries, 166 YardsZion Phifer (Massillon): 10 Carries, 58 Yards ReceivingJake Seibert (La Salle): 2 Receptions, 43 YardsAndrew Wilson-Lamp (Massillon): 2 Receptions, 128 Yards, 1 TD Billy Kosco