FREE MONTHLY LEGAL CLINIC
1799 Winchester Blvd. Campbell, Ca 95008
FREE MONTHLY LEGAL CLINIC
On the first Saturday of the month, Hector Moreno, Jr. and Associates will be available for FREE legal advice and assistance relating to family law, criminal law, personal injury and civil/religious liberty issues. This service is available to anyone in need. First come, first served, from 8:00am to noon in the Koinonia Koffeehouse. For more information: 408-370-1500.
申请大学助学金的表 The Free Application for Federal Student Aid (FAFSA) 最早可以递交是在每年的一月一日。不少大学要求学生在1月递交。截止日期是6月30日，或春季班结束日，也许会更早。 有的州要求在2月中，有的州要求在3月初作为拿到州奖助学金state grant money的截止日期。也有的州是先到先得，直到钱掏空。有的大学设立很早的截止日期。申请早的学生容易拿到助学金。
然而，FAFSA 中要问到的许多税务问题是无法在一月就能报税报得出来的。
1／ 通常1098, 1099 and W-2 forms在二月初才能收到. ( IRS 要求寄出这些表的截止日期是1月 31日.)
2／ 有的报税者，要延长报税日的4月15日到十月15日。
朋友，请不要等到报完税才递交FAFSA。你可以先用估计的数字来填写，以后等报完税再改错。 注意，请 check the “will file” box. 这样，教育部会在四月发给你email 提醒你在报完税后更新FAFSA 的内容。
估算可以根据这一年的最后一张工资单以及财务公司和银行brokerage/bank account statements. 你可以参照去年的税表，不要忽略一些很主要的收入来源. 但是，不要用去年的税表代替今年的来填写. 提供的收入数据要尽可能准确。
如果你报完税不更新FAFSA，你的 FAFSA可能会被选中要提交各种证明，包括各种文件来证明你填写的各种数据。有的大学会验证30％的表，有些大学甚至会验证所有的表。
几年前从朋友家后院的石榴树下捡了一颗石榴小苗，种到了我家的后院。没想到每年都长高一大截。去年结了5颗大石榴，给鸟儿吃了2颗。今年是结满了树枝，没有去数了。
石榴很好看，也很好吃，但就是吃起来很麻烦：去皮，去籽，把汁一粒粒吸下。今天带了一篮子石榴去妈妈成长班，一位姐妹说，可以连籽一起吃的，而且籽的营养价值也很高。下午回家后就上网查了查，果不其然。（见虚线下）咱就用blender 打汁，很好喝啊。
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
石榴的营养特别丰富，含有多种人体所需的营养成分，果实中含有维生素C及B族维生素，有机酸、糖类、蛋白质、脂肪，以及钙、磷、钾等矿物质。据分析，石榴果实中含碳水化合物17％，水份79％，糖13～17％，其中维生素C的含量比苹果高1～2倍，而脂肪、蛋白质的含量较少，果实以鲜吃为主，也可制成上等饮料。
另外，石榴汁含有多种氨基酸和微量元素，有助消化、抗胃溃疡、软化血管、降血脂和血糖，降低胆固醇等多种功能。可防止冠心病心病、高血压，可达到健胃提神、增强食欲、益寿谈话派延年之功效，对饮酒过量者，解酒有奇效。
石榴籽可改善人体关节弹力和皮肤弹性，增进毛细管活力和增强毛细管壁弹性，减轻糖尿病视网膜病变，温和健胃，用于慢性腹泻、胃寒痛。可减轻静脉曲张和具有抗癌、抗突变功能。
石榴可谓全身是宝，果皮、根、花皆可入药。其果皮中含有苹果酸、鞣质、生物碱等成分，据有关实验表明，石榴皮有明显的抑菌和收敛功能，能使肠黏膜收敛，使肠黏腊的分泌物减少，所以能有效地治疗腹泻、痢疾等症，对痢疾杆菌、大肠杆菌有较好的抑制作用。另外，石榴的果皮中含有碱性物质，有驱虫功效；石榴花则有止血功能，且石榴花泡水洗眼，还有明目的效果。
◇红石榴中富含矿物质，并具有两大抗氧化成份–红石榴多酚和花青素，还含有亚麻油酸，维他命C、B6、E和叶酸。红石榴中含有的钙、镁、锌等矿物质萃取精华，能迅速补充肌肤所失水份，令肤质更为明亮柔润。
◆医用价值
◇石榴可延缓衰老
以色列工程技术学院的研究人员发现，石榴中含有延缓衰老预防动脉粥样硬化和减缓癌变进程的高水平抗氧化剂，石榴酒、石榴汁对人体均大有裨益。这项发现首次为石榴及其产品的抗氧化和抗炎症功效提出了科学依据。
无论是榨取鲜果汁还是发酵后的石榴酒，其类黄酮的含量均超过红葡萄酒，类黄酮可中和人体内诱发疾病与衰老的氧自由基。研究人员同时注意到，从干石榴种子里榨取的多聚不饱和油中石榴酸的含量高达80%。这是一种非常独特有效的搞氧化剂，可用以抵抗人体炎症和氧自由基的破坏作用。
◇石榴汁可预防心脏病
如果每天饮用2-3盅石榴汁，连用两周固可将氧化过程减缓40%，并可减少己沉积的氧化胆固醇，即使停止使用，这种神奇的功效仍可持续一个月。
石榴汁中含的有限成分不仅减轻了胆固醇氧化的过程，而且可同时降低密度脂蛋白的滞留和沉积减少到最低水平。
teenager和父母的沟通永远是个令人头痛的话题。中国人，美国人都一样。在Campbell 的Home Church 从9月开始，每月一次Youth United的活动非常生动活泼，提供了一个青少年和父母都能敞开分享自己的想法的机会，收到了很好的效果。
下周日的主题是Building Relationships through Family Fun。通过亲子游戏来加强亲子沟通和关系。
您要不要来看看？
时间：11／13／2011 9：00am
地点：1799 Winchester Blvd, Campbell, CA
Omega Room
语言：英文
许多华人入了美国籍，只想到自己拿了美国护照，意识上还是觉得自己是中国人。我这里谈的都是法律上的身份。
1.每一个美国公民都有责任为他们在世界每一个角落的资产转移交付赠与税和遗产税。具体税务多少细则还要看美国有没有和这些国家定这方面的协约，以及是怎么定的。
目前，和美国有赠与税协约的国家有：澳大利亚、奥地利、丹麦、法国、德国、日本和英国（共7个）。
和美国有遗产税协约的国家有以上七国以及芬兰、希腊、爱尔兰、意大利、挪威、南非、瑞士和荷兰（共15个）。
中国和美国还没有这方面的协约。
和美国有收入税协约的有56个国家，其中有中国。参考http://www.irs.gov/pub/irs-trty/china.pdf
2. 美国公民和美国公民结婚。配偶之间没有赠与税和遗产税的问题。
3. 美国公民和非美国公民结婚。美国公民给他或她非公民的配偶转移资产的话，要付赠与税或遗产税。
4.美国公民给配偶之外的人的赠与税和遗产税。
赠与税有两种给法：一是每年的。现在（2009-今）每年每人可赠与每一个人的免税额是1.3万（2008年是1.2万），不限接受人的人数，不限总赠与额。时间限于calendar year。二是一生的。一个人一生总总赠与额是1百万。
如果你想给一个人5万又不想交赠与税的话，报税时，可把1.3万算做每年的，3.7万算入一生的。
谁交税？给的人交。给的人没了钱，接受的人交。
前段各种媒体都在谈海外资产的申报问题。在我周围的朋友们也都在谈论海外资产的申报和报税的事宜。最近海归的人也越来越多，或者有不少美国居民在中国投资，也有不少中国公民在美国投资。都牵扯到了“国际”税务问题。
美国是个移民国家，我们周围各种身份的人都有，甚至一个家庭里包括了不同不同身份的人：公民、居民和非居民。公民有出生在美国的，还有经过身份转换的。居民又分永久居民（绿卡）和非永久居民。
我 们中国人早年来美国留学或亲属移民来到美国，从无到有，从最初的读书到学位，拿身份，创业。成家立业后，不少人又回国创业，所谓海龟。他们在海外开始投资 置产等等。有人成了公民，有人坚守绿卡。随着中国经济的发展，越来越多的先富起来的国人到美国投资置产。每一种身份，国税局制定的税法都有所不同。
我 们都知道美国的法律很多很细，可以说是五花八门，要非常的小心。在中国，父母打孩子一耳光，警察不会理的；在美国，却是犯罪。在中国，随便送人多少钱，没 人会关心；在美国，一年给别人的钱超过一万三（2009年至今），超过部分是要交税的，而且是赠与的人付税。不论你是不是美国公民，只要你的脚踏上了美国的土 地，就要遵守美国的法律。不了解，谈不上遵守。一不小心，就会赔了夫人又折兵，陷入美国税法的陷阱里。
自从美国的经济走向下坡，自从AIG被政府救了一把，就开始经常有人问我这个问题：如果保险公司倒闭了，我的保单怎么办？
一下转自California Life & Health Insurance Guarantee Association
| What happens when my insurance company goes out of business? In most cases, a guarantee association will continue coverage as long as premiums are paid or cash value exists. It may do this directly, or, most often, it may transfer the policy to another insurance company. In any case, policyholders should continue making premium payments to keep their coverage in force. |
| How is policy coverage determined? Coverage is determined by California law and policy language at the time the guarantee association is activated to provide protection (when the member insurer is found to be insolvent and ordered liquidated by a court). In light of changes in the law and the dramatic variations in policy language, the association cannot make statements regarding coverage of a specific policy unless it is a policy with a company for which the association has been activated to provide protection. |
| What is the California Life & Health Insurance Guarantee Association? The California Life & Health Insurance Guarantee Association is an association of all insurance companies licensed to sell life insurance, health insurance, and annuities in California. Created by state law, it provides limited protection to policyholders when an insurance company licensed in California to sell life insurance, health insurance, and annuities becomes insolvent. |
| What protection do I have if my life or health insurance company becomes insolvent? The Guarantee Association provides LIMITED PROTECTION of your life, health, and annuity benefits if, at the time your insurance company becomes insolvent, you are a California resident policyholder, or if you are the beneficiary, assignee, or payee of such policyholder regardless of your residency. |
| What kinds of insurance policies does the Guarantee Association protect? Life insurance policies, health insurance policies, and annuity contracts are protected subject to certain conditions and limitations. |
| How is protection provided? Protection can be provided in several different ways. For example, the Guarantee Association may provide coverage directly. Or, a financially sound insurer may take over the insolvent company’s assets and policies, and assume responsibility for continuing coverage and paying covered claims. In some situations, the Guarantee Association may work with other state guarantee associations to develop an overall plan to provide protection for the insolvent insurer’s policyholders. The amount of protection provided, and when you receive it depend on the particular arrangement worked out for handling the insolvent insurer’s obligations. |
| What kinds of plans, policies, and benefits are not protected by the Guarantee Association? Policies sold by insurers not licensed to do business in California; policies issued by medical, health, or dental care service corporations; managed care plans; self-insured employer plans; fraternal benefit society insurance certificates; policy benefits the insurer does not guarantee–for example, the non-guaranteed portion of a variable life insurance contract sold by prospectus, or benefits for which the individual has assumed the risk; guaranteed interest rate yields that exceed the rate specified by the California Life & Health Insurance Guarantee Association Act; most unallocated annuity contracts; and charitable gift annuities. Other less commonly known types of insurance policies, and certain types of benefits provided under insurance policies or annuities are also not protected. If you are unsure if your policy is protected you should contact your insurer. |
| Are covered life insurance and annuity policies fully protected? No. The maximum amount of protection for which the Guarantee Association may become liable for life insurance and annuity policies is as follows: Life insurance death benefit protection: 80% of the policy death benefit up to a maximum of $250,000; Life insurance net cash surrender and net cash withdrawal values: 80% of the policy value up to a maximum of $100,000; Present value of annuity benefits including net cash surrender and net cash withdrawal values: 80% of the present value up to a maximum of $100,000. Life insurance benefits including net cash surrender and net cash withdrawal values, and annuity benefits including net cash surrender and net cash withdrawal values are subject to interest rate adjustments. Generally, interest rate reductions are made when an insolvent insurer promised a rate of interest in excess of that provided for in the California Life & Health Insurance Guarantee Association Act. The maximum total amount the Guarantee Association will provide for any one individual for life insurance and annuity coverage is $250,000, even if that individual is covered by multiple life insurance policies and annuities. |
| I have a $250,000 life insurance policy. If I die after my insurance company becomes insolvent, what will my beneficiary receive? Your beneficiary will be entitled to receive protection from the Guarantee Association in an amount up to $200,000 (80% of $250,000). |
| The cash surrender value of my life insurance policy is $135,000. If my company becomes insolvent, how much will be protected? You will be entitled to receive protection from the Guarantee Association in an amount up to $100,000 (80% of $135,000 or $108,000, then reduced to the maximum benefit of $100,000). Interest rate adjustments could further reduce the amount you are entitled to recover. |
| If I bought three annuities each worth $100,000 from a company that becomes insolvent, how much is protected? Only $100,000–that is the maximum amount protected by the Guarantee Association for all annuities you purchased from a single insurer. |
| My spouse and I each have an annuity contract worth $75,000. Does the $100,000 limit apply to us jointly? No. The limit applies to you and your spouse separately. You and your spouse would have combined total protection of up to $120,000. Each spouse receives up to $60,000 (80% of $75,000). Interest rate adjustments could further reduce the amount you are entitled to recover. |
| Is my claim against the insolvent insurer affected by the Guarantee Association? Yes. If you receive benefits from the Guarantee Association, you are deemed to have assigned your rights under the covered policy to the Guarantee Association to the extent of benefits received. The Guarantee Association may require an assignment of such rights prior to providing benefits to any person. The law provides that the Guarantee Association is a creditor of the insolvent insurer to the extent of assets attributable to covered policies. Also, the Guarantee Association has the right of subrogation, and the other equitable and legal remedies available to the policyholder. |
| Does the Guarantee Association protect my Individual Retirement Annuity (IRA)? Yes. Assuming all other conditions are met, it is protected up to the limit set for an annuity. |
| Are covered health insurance policies fully protected? No. The health insurance protection for which the Guarantee Association may become liable shall be the contractual obligations for which the insurer is liable or would have been liable if it were not an insolvent insurer, up to a maximum benefit of approximately $200,000. This maximum limit is subject to increase or decrease based upon changes in the health care cost component of the consumer price index. Again, some health insurance, like that provided by managed care organizations and associations, is not protected by the Guarantee Association. |
| I have life and health insurance coverage through my employer. Am I protected? If your employer bought a group life or health insurance policy covering you from an insurer licensed in this state, then you are protected up to the limits described above. If you belong to a "self-insured" health plan–meaning your employer, not an insurer, provides the coverage through what is called an "ERISA plan," or a self-insured plan, you are not protected by the Guarantee Association. |
| How will I know if my life or health insurance company has become insolvent? You will receive official notification from the Department of Insurance of the insurer’s state of domicile if the Insurance Commissioner or a court declares your insurance company to be insolvent. |
| How long will I have to wait to receive the protection provided by the Guarantee Association? The Guarantee Association will endeavor to provide protection as promptly as possible. Delays are sometimes necessary to sort out the affairs of the insolvent insurer. As a result, you may have to wait several months before receiving the protections provided by law. |
| Where does the Guarantee Association get the money to provide this protection? No tax dollars are used to provide this protection. The law authorizes the Guarantee Association to assess all life and health insurance companies licensed to do business in California for the funds necessary to provide the protection. |
| Does it matter where I live? The Guarantee Association limits protection to policy owners who are residents of California at the time the insurance company becomes insolvent. However, it does not matter where the payees or beneficiaries live. |
| What if I move to another state after buying insurance? Generally speaking, the Guarantee Association of the state in which the policy owner lives at the time the company becomes insolvent provides protection. Although all 50 states plus the District of Columbia and Puerto Rico have Guarantee Associations, the amount of protection may vary. If you move to another state, you should contact the Department of Insurance or Guarantee Association in that state for more information. |
| I am a resident of California and I have a policy issued by an insurance company that is not licensed in California. Will I receive protection if this insurance company becomes insolvent? The Guarantee Association only protects policies issued by an insurance company licensed to do business in California. You may, however, be entitled to receive protection from the Guarantee Association located in the insolvent company’s home state. You should contact the Department of Insurance or Guarantee Association in that state for more information. |
| How can I find out if my company is licensed in California? Call the Department of Insurance at 1-800-927-HELP begin_of_the_skype_highlighting 1-800-927-HELP end_of_the_skype_highlighting begin_of_the_skype_highlighting 1-800-927-HELP end_of_the_skype_highlighting begin_of_the_skype_highlighting 1-800-927-HELP end_of_the_skype_highlighting, or 213-897-8921 begin_of_the_skype_highlighting 213-897-8921 end_of_the_skype_highlighting begin_of_the_skype_highlighting 213-897-8921 end_of_the_skype_highlighting from the Los Angeles area. The Department maintains records of all insurance companies licensed to do business in the state. |
| Why hasn’t my agent or company told me more about the Guarantee Association? Insurers and agents are prohibited by state law from using the existence of the Guarantee Association to sell, solicit or induce the purchase of any form of insurance. This is because the protection is limited, and in some cases there is no protection at all. The existence of the Guarantee Association, therefore, is not and should not be a substitute for your prudent selection of an insurance company that is well managed and financially stable. |
| How can I get more information about the Guarantee Association? The purpose of this website is to help you understand the general nature and conditions of life, health, and annuity policy protection provided by the Guarantee Association. It is only a summary, however, and if you have any questions that are not answered here, you may contact the Guarantee Association or the Department of Insurance: California Life & Health Insurance Guarantee Association, PO Box 16860, Beverly Hills, CA 90209-3319; California Department of Insurance, Consumer Communications Bureau, 300 South Spring Street, South Tower, Los Angeles, CA 90013. The intent of this website is to explain briefly, in non-technical language, how the Guarantee Association provides protection to policyholders in the event their insurance company becomes insolvent. This website does not attempt to describe every aspect of Guarantee Association coverage, and some exceptions and limitations may not be described. For a definitive statement of the laws governing the Guarantee Association, you must refer to the California Life & Health Insurance Guarantee Association Act. The Act can be found in California Insurance Code section 1067 et. seq. If there is any inconsistency between this website and any applicable law, then such law will control. |
How health care reform is changing health care spending accounts
The health care reform law is affecting the following health care spending accounts:
原本计划在今年三月一日涨价，由于政府和舆论的压力推迟到了5月，终于又推迟到了10月。涨幅将平均为14%，最高为20%。
涨价的原因是：
1. 医疗技术的发达而带来的可能的高的费用。
2.医疗服务费的inflation 超出了其他经济指数的inflation。
3.接受政府保险Medicare，MediCaid以及很多没有保险的人将一些费用转移了过来。
4.顺应政府的医疗改革及其他法律法规带来的费用。
5.现代人生活形式的改变，如不运动，肥胖症曾加等。
The AIM Program is low-cost health care coverage for pregnant women. Their newborns may be covered by the Healthy Families Program. AIM is for middle-income families who don’t have health insurance and whose income is too high for no-cost Medi-Cal. AIM is also available to those who have health insurance if their deductible or co-payment for maternity services is more than $500. If you are enrolled in AIM, your baby is eligible for enrollment in Healthy Families unless your baby is enrolled in employer-sponsored insurance or no-cost Medi-Cal.
http://www.aim.ca.gov/
http://www.aim.ca.gov/Downloads/
