Month: August 2022

Continuing Education For Architects and Engineers in Wood Preservation

Untreated wood left exposed to outdoor conditions becomes susceptible to decay and degradation by natural forces. While some species of trees have some degree of natural resistance to decay most of the commonly used species do not. Therefore wood left exposed to the elements should be protected against decay and destructive insects by applying chemical preservatives. Several factors influence the degree of protection that can be achieved with chemical preservatives, including the species of wood being treated, the type of chemical being applied, the method of application, the degree of penetration of the preservative into the wood and the length of time the chemical is retained in the wood.

Wood preservatives are a type of pesticide, and as such their use is regulated by the Environmental Protection Agency. Certain preservatives are available for use by the general public while others, referred to as “restricted use” preservatives, are only available for use by certified applicators. Wood products treated with restricted use preservatives are not considered toxic by the EPA and their purchase and use is not regulated by the EPA. Consumers may obtain EPA approved Consumer Information Sheets from retailers for more information about different preservatives and the proper disposal of treated products.

There are three general types of exposure categories for wood preservatives, including ground contact, above-ground contact and marine exposure. Products exposed to ground contact conditions are highly susceptible to decay and require a heavy-duty preservative, usually applied through pressure-treatment. Products exposed to above-ground conditions are less susceptible to decay and are usually treated with non-pressure-treatment methods. Wood products exposed to under-water or marine environments are extremely susceptible to decay and require heavy-duty preservative treatments.

There are two general types of wood preservatives, including oilborne preservatives and waterborne preservatives.

Oilborne preservatives include, among others, coal-tar creosote, pentachlorophenol solutions, copper naphthenate, chlorothalonil, chlorothalonil/chlorpyrifos, oxine copper, zinc naphthenate, alkyl ammonium compound, propiconazole and tebuconazole. These chemicals are use in pressure-treatment methods and each has different uses, restrictions, benefits and hazards associated with them. Oilborne preservatives can also have an effect on the color, odor, paintability and fire protection attributes of the treated wood. While some of the volatile solvents may be removed after treatment doing so may adversely affect the degree of protection.

Waterborne preservatives have less of an objectionable effect on wood surfaces in terms of cleanliness, odors and paintability than oilborne preservatives. There are numerous variations of waterborne preservatives, including acid copper chromate, ammoniacal copper zinc arsenate, chromated copper arsenate, ammoniacal copper quat, ammoniacal copper citrate, copper azole and inorganic boron. As with oilborne preservatives the different waterborne preservatives each have different uses, restrictions, benefits and hazards associated with them.

The effectiveness of a preservative is dependent upon several factors, including the protective value of the chemical used, the method of application, the penetration and retention of the preservative, the proportion of heartwood to sapwood of the product and the moisture content at the time of application. The effectiveness of treatment is also very dependent upon the species of wood as the level of penetration into heartwood varies greatly by species. In general, the penetration into heartwood is greater with softwood species as opposed to hardwood species. Timbers should be properly prepared before treatment. This includes proper peeling, seasoning or conditioning and machined.

Preservatives are applied using either a pressure process or a non-pressure process. In pressure processes the wood is impregnated with the preservative chemical in closed vessels under very high pressure. In non-pressure processes the preservative is generally applied to the surface of the product in one of several different ways.

Pressure processes include the full-cell, or Bethel, process, the modified full-cell process and the empty-cell process. The full-cell process entails sealing the product in a treatment cylinder, inducing a vacuum, introducing the preservative and then applying pressure for a period of time until the desired penetration is achieved. The modified full-cell process is the same as the full-cell process with the exception that a final vacuum may be induced at the end of the process. The empty-cell process is one in which pressurized air is first forced into the treatment cylinder, followed by the introduction of the preservative. As the preservative is forced in the pressurized air is allowed to escape, keeping the pressure in the cylinder constant. After the cylinder is completely filled with preservative the pressure is increased until the wood will not absorb additional preservative. At this point the remaining preservative is drained from the cylinder and a vacuum applied.

Non-pressure processes generally consist of surface applications, soaking and steeping, diffusion, and vacuum processes. Surface applications, through brushing or dipping, are the simplest methods of applying preservatives. Soaking wood products for hours or days in preservative oils or steeping in waterborne preservatives is also …

Tax CPE Covering Issues Related to Divorce

After following the counsel of a legal advisor, newly divorced individuals greatly benefit from professional advice about tax matters. They are certain to encounter new issues related to preparation of their tax returns. Reaching out to these people with your tax expertise makes them aware of the high status possessed by enrolled agents.

Firstly, divorced taxpayers have a new filing status for their tax returns. They file either as single or head of household. Determining qualifications for head of household is a basic matter addressed in enrolled agent continuing education.

A divorced person also may possess income-producing property that was previously administered by the former spouse. Therefore, the correct tax treatment is unfamiliar to them. One such situation is an assignment of a royalty interest. Completion of your enrolled agent CPE gives you more information about tax deductions against this type of income than the general public is able to master.

Another type of unfamiliar property that a spouse may have received in a divorce is a note receivable. Calculating the income from an installment sale requires knowing a few details about the original transaction. By helping a spouse gather this information at the time of divorce, you can assure no complications in determining future tax impact.

One of the basic factors covered in an enrolled agent course is that transfers of property or money related to a divorce do not have an income tax impact. The only exception is when the payments are alimony. Recipients of alimony report the amounts as taxable income. Payers of alimony receive a tax deduction for their payments.

Therefore, knowing what situations are considered alimony is an important tax decision when helping divorced individuals. Only cash payments qualify for alimony. Transfers of property are never considered. Payments under a written separation agreement between spouses also qualify for alimony treatment.

Child support payments are not alimony. A combined payment of both must be separated for tax purposes. If a partial payment is made, it is applied first to satisfying child support before considering any portion as alimony.

You might have to use your enrolled agent expertise to determine if some payments unintentionally comprise alimony. This happens when a cash payment is made between spouses who live apart, file separate tax returns, and don’t have an agreement calling the payment child support or specifically not alimony. In such cases there must be no obligation to make the payment after the recipient’s death.

You encounter many ways to utilize your tax CPE when helping divorced individuals. By knowing how to advise these people, you gain their trust for future preparation of tax returns. In unusual cases, your status as an enrolled agent provides you with authority to represent a taxpayer in defending how some payments were determined as alimony. An even better arrangement is to separately provide tax services to both former spouses.

IRS Circular 230 Disclosure

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.…

College Preparation Tips for Your Teen

Preparing Your Child For College

One of the most daunting tasks as a parent is preparing your son or daughter for the next phase of their lives, adulthood. In today’s competitive atmosphere, it is very difficult to get into the school of your dreams, as there is an increasing number of students from all over the world seeking to gain admission to a limited number of colleges. A few useful tips and suggestions are listed to below to help improve your son’s or daughters chances of getting into the college they want.

It Starts Early On

The truth is, good habits early in your childs early schooling years will greatly benefit them later on in life. Teaching them discipline, responsibility, and morals is important at this age as their brains are like a sponge soaking up all sorts of information from the world around them. Their good habits will stay with them as they progress on to middle school, high school, college, and then into the real world. They will easily be able to set their priorities and stick with them when considering such things whether to study on a Friday night, or go out with their friends. Making the right decisions in such situations will be influenced by what they have learned throughout their years.

Study Time

Let’s face it, without good grades your child’s chances of getting into a good college, or even an average college nowadays, will be limited. Their GPA and SAT scores are what college admissions directors will be focusing on, hence, they have to be competitive with other applicants. Although it is possible to gain admission if their grades are less than perfect, as extracurricular activities can help and shows the college that they are a well-rounded student who isn’t locked up in their rooms all day reading textbooks. But of course, you should not rely on your child getting in just by their activities outside of school, they will need good grades. An ideal student will have good grades, preferably above a 3.5 GPA, and be involved in extracurricular activities such as, sports, a job, or a member of the student council in their school. Help your son or daughter increase their chances of getting into the college the both you want and prepare them for a successful career upon graduating from their chosen school.…

Importance of Continuing Education Classes For Massage Therapists

Beginning January 1, 2012, several States have made this mandatory for massage practitioners to finish Continuing Education (CE) for their own license renewal every three years. This will make it essential for massage practitioners to have at the very least 36 CE hours from an accredited sponsor of continuing education. The state boards of Massage Practitioners have made possible these kinds of classes to be completed online. Thus, it’s possible to renew the license easily in the comforts of one’s home. The National Certification Board for Therapeutic Massage & Bodywork (NCBTMB) has established in their code of ethics that massage practitioners and also Bodywork experts must regularly maintain and furthermore enhance their specialized know-how to strive for qualified fineness by making use of such continued education programs.

Gains and Need for continuing education courses for massage practitioners

The CE classes are especially necessary because State government might ask the Education and learning areas to randomly inspect the Licensees to provide records of the CE courses. This kind of audit is the procedure each year to confirm compliance with all the CE requirement. Just in case issues are discovered in the reports, then the specialist may be subjected to disciplinary procedures which may or won’t involve censure and reprimand, fine, and/or suspension or cancellation of the therapist’s permit.

Despite being mandatory, there are several benefits of continuing education for massage practitioners. For one, they are able to manage to get their profession back in line; the fact is that such training may also bring one’s job to a completely new level. Working out the correct course suited to one’s lifestyle and career might be the hard portion of the process. But one ought to keep in mind the future benefits of continuing education programs; a little bit of expenditure of both time and money could actually help one accomplish one’s professional desired goals to be a bodywork specialist.

Specially designed CE classes

Specially designed CE classes are simply just what a massage therapist should enhance his/her job. A few massage practitioners start experiencing spasms and pain on their practice after they handle way too many clients. There are CE programs which will help therapists to overcome their tiredness by refreshing the concepts of body mechanics studied in education. The main factor to any company is in becoming ‘the expert in the field’; an authority to whom consumers probably will turn to in the case of their need. Naturally, by figuring out what one’s business and community needs, bodywork experts can make the exact CE program and reach your goals in his/her business.Various other classes centering on marketing one’s services and reaching out to a broader client can certainly help a therapist’s reducing business.

More and more practitioners go into this industry each and every year. By just re certifying and continuing education therapists could separate themselves as individuals committed to improving upon skills and keeping oneself abreast of latest massage techniques. Continuing education can certainly help make bodywork experts for being more competitive and proficient, develop their expertise and exhibit their commitment to the NCBTMB’s codes of ethics and Standards of practice.

How the online CE classes work

In accordance with the approval of the NCBTMB, there are plenty of online courses conforming to the standards laid down by the board. One could make a choice from Ethics online course, Marketing course, Social networking for massage practice, Business classes, Reiki practice programs,exfoliation course, herbal wraps, Spa scalp treatment and migraine CE classes. As soon as a specialist has picked out the program according to his/her funds and business requirements, the costs of the program could be paid online following which a confirmation email is received. This would have the user name and password for your course. The therapist will also be sent the links for the videos in addition to text as well as downloadable printouts which are given out during the entire program. The Certificate of Continued Education Course can be given online once the entire training course has been done.…

The Need for Insurance Producer’s Continuing Education

Education is considered the backbone of the insurance and financial industries. Agents, brokers, and producers all need to be knowledgeable in their products, services, and industry trends. Many times they are solely responsible for the decisions their clients make. Their clients rely on their information and knowledge to do what’s best for themselves and their families. Continuing education is meant to keep brokers and agents up to date on the latest industry information, any new laws and regulations, and any new products available to their clients. It is a highly regulated industry and education is very important to the State Department of Insurance and Financial Regulations.

Every state requires a different amount of continuing education credits. Some ask their agents to complete a certain amount of credits every year, while others require every two years. Please check with your state or an approved insurance education provider for more details. An approved provider can let you know when your education is due and what classes to take. Make sure to complete all of your insurance continuing education courses by your compliance period to avoid any state fines. Continuing education is required by state law, but it really does benefit the agent’s completing it. They learn a lot in the courses they take which allows them to sell more policies to their clients. The more they sell the more money they make.

Continuing education can be completed a couple different formats. An agent can choose to do it online or in a classroom. Online education covers courses such as: ethics, annuities, and long term care. Each state requires an agent to take specific courses depending on which license they hold. For instance, California requires anyone selling Long Term Care to take at least eight hours every two years. This is common in most states. Another common course is ethics. It is very important insurance professionals act ethical to their clients and the companies they work for.

As you can see it is imperative for states to require insurance professionals to complete continuing education. It benefits the agent, the insurance company they represent, and the clients they serve. Clients can be assured their agent is knowledgeable and knows what they are talking about. They know the products being offered are the latest on the market and most beneficial to their needs. Education provides the knowledge insurance producers need to be successful and help serve their clients the best way possible.…