Tina Lomas’ lesson about the color green began before her preschool students arrived for class. As part of their homework, students were asked to wear a green article of clothing. When they arrived, a bulletin board asked, “What can be green?” Lomas pulled a plastic army jeep, vest and leaf out of a “mystery box,” then asked students to guess green items. The guesses came – apple, alligator, turtle and Power Ranger. The repetition continued, as the students mixed glue and water to make “slime.” When they leave Lomas’ class for kindergarten, her students will be able to recognize colors and shapes. They will learn up to 30 numbers. And they’ll be able to recognize 10 letters plus the ones that spell their names. Lomas – selected Teacher of the Year for 2007-08 in LAUSD’s Local District 8 covering San Pedro to Watts – teaches at Eshelman Avenue Elementary School in Lomita. Lomas teaches two classes a day, each running two hours and 20 minutes. Preschool isn’t mandated by the state, but Eshelman has been offering it for almost a decade. Typically, children learn to read by the end of kindergarten or early first-grade. “It’s not expected that we’re teaching them to read,” Lomas said. “It’s getting them ready to read.” In her class, children trace U-shaped broken lines. They learn how to hold a pencil. In the three years she’s been teaching 3- and 4-year-olds, Lomas has won a following among Lomita families. “We have a waiting list for Ms. Lomas’ pre-K class every year,” Principal Millie Mladinich said. “It would be wonderful if every child could benefit from a pre-kindergarten experience, such as the students in Ms. Lomas’ class.” Lomas, 37, has been teaching at Eshelman since 1996. Three years earlier, she took a job teaching for the Los Angeles Archdiocese. She attended Holy Trinity School, Mary Star of the Sea High School and Mount St. Mary’s University, where she earned a teaching credential. Her father, a longshoreman, and mother, a cake-maker, raised her in San Pedro, which she still calls home.160Want local news?Sign up for the Localist and stay informed Something went wrong. Please try again.subscribeCongratulations! You’re all set!
A catalogue of events across the county will mark the transformation from Donegal Vocational Education Committee to the Donegal Education and Training Board (ETB).Donegal ETB’S remit encompasses Second Level Schools and Colleges, Basic, Further and Community Education, Gartan Outdoor Education Centre, Youth Work, the Adult Learner Guidance Service and Donegal Music Education Partnership. Current FÁS training provision will also be under the remit of Donegal ETB.To celebrate the launch, Donegal ETB will have events running in communities all across the county during the week of 21st to 25th October and everyone is invited to join in. Referring to the upcoming launch and week of events, Shaun Purcell, Chief Executive Officer of Donegal ETB said the he and his staff are looking forward to celebrating and engaging with the local communities.“As an Education and Training Board, we are fully committed to facilitating people in communities across the county to avail of and enjoy the opportunities that quality education and training can provide,” he stated.“Helping students and adult learners achieve their individual goals and reach their potential is what we are about.”The themes for the week of celebrations are: Monday Celebration of Co. Donegal VEC (Past)Tuesday Enterprise EducationWednesday Health and WellbeingThursday Education ConferenceFriday The Arts, Culture and Irish Enterprise Education EventOn Tuesday, 22nd October, teams from all around the county will compete for an Enterprise Award at this event to be held in An Dánlann at LYIT.Teams will present the enterprising ideas to some of Co. Donegal’s leading businesses and employers, with each team being mentored by final year students of Business Studies at LYIT.I nGairmscoil Mhic Diarmada ar Oileán Árainn Mhóir beidh meantóirí ó Údarás na Gaeltachta ag teacht chun labhairt le na ranganna sinsearacha agus comhairle a thabhairt leo ar chomhlacht fiontraíochta a chur ar bun sa scoil. Health and WellbeingGartan Outdoor Education Centre always delivers education, enjoyment and excitement in equal measure. On Wednesday 23rd October, there are morning and afternoon sessions in Canadian Canoeing and Rafting, Mountain Bike Skills, Archery, and much more. All proceeds in aid of the Make a Wish Foundation and Autism Ireland. Booking essential on (074) 9137032 or email@example.comLetterkenny will host the ETB’s first 5k Fun Walk/Run on Wednesday, 23rd October. The flat course is suited to all, beginners to super sprinters with prizes for a variety of categories.Education ConferenceDonegal ETB will host an Education Conference on The Irish Education System: Changes and Challenges. With so much change taking place in Post Primary and Adult Education, in the context of a harsh economic climate, now is the time to explore whether our education system as it stands is fit for purpose and whether it is possible for it to adapt to meet the multiple needs of individuals, community and society. The Keynote Speaker is Professor Brian MacCraith, President of Dublin City University.The Arts, Culture and IrishDonegal ETB will round off the week with an eclectic array of events including: a book launch of ETB Student Writings by Carmel Harrington, renowned author of Beyond Grace’s Rainbow (Winner of the March 2013 Kindle Book Award); Art Exhibitions in Gortahork, Buncrana, Lifford, Letterkenny and Ballyshannon; the Youthreach Dragon is likely to show up in Inishowen; a céile on the beach on Arranmore; and a people maze and zombie walk in Bundoran!With such diversity, there’s something for everyone.For further information on these events, and many more, call into your local ETB school or centre, email firstname.lastname@example.org or log on to www.donegaletb.ieGiven the growing popularity of social media in learning and in society, you can also find Donegal ETB on Facebook and Twitter.MAJOR EVENTS TO LAUNCH DONEGAL EDUCATION AND TRAINING BOARD was last modified: October 10th, 2013 by StephenShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)Tags:Donegal VECEducation Training Board
Royal Devon and Exeter Hospital where Mr Ward died.A retired civil engineer from Donegal died after a feeding tube was wrongly inserted into his lung.Charles Ward, 62, who was waiting for a liver transplant died at an English hospital after the hospital blunder, an inquest into his death has heard.Mr Ward died at the Royal Devon and Exeter Hospital two days after the nasogastric tube was fitted in January 2012. The nurse who fitted the tube, Gavin Kelly, said he had no reason to believe it was in the wrong place at the time.He said Mr Ward ‘coughed and spluttered’ when the tube was inserted and added “It is not a pleasant procedure.”The BBC has reported that Mr Ward, who had lived in Dawlish Warren, Devon, had been fed for six hours by the tube when he collapsed in his bed at 4am.He was rushed into intensive care where he died a day later. The Devon coroner Dr Elizabeth Earland was told that since Mr Ward’s death, procedures had been changed at the hospital.A second nurse, Paul Jenkins, told the inquest that Mr Ward had slumped on his bed on his side and was fighting for breath.He said when the tube was inserted, Mr Ward ‘coughed and spluttered several times’ as he tried to get his breath back.He added that Mr Ward had been ‘a bit agitated’ but there ‘was no mention of the tube being in the wrong place’.Nurse Jenkins said Okement ward at the hospital was ‘always busy’ and staff had been dealing with a couple of falls and some confused patients but he said ‘we were not rushed off our feet’. A medical expert Dr Jason Payne-James, a consultant forensic physician, said: “I do not believe these actions constitute gross negligence.”But the coroner heard that the feed tube used on Mr Ward was withdrawn after his death and a new model is used which a tip which is easier to see on an X ray.Solicitor Julie Ford, for the hospital Trust said the incident was ‘an unintended consequence of an intended action’.The coroner recorded a narrative verdict and said Mr Ward died from chemical pneumonitis caused by the liquid feed going into his lung because of the naso gastric tube being wrongly positioned. An acid PH test was carried out incorrectly by the staff nurse which should have indicated the tube had been inserted into Mr Ward’s lung and not his stomach.The inquest was told he suffered liver disease and was awaiting a liver transplant but he needed feeding up to make him fit enough for the surgery..DONEGAL LIVER TRANSPLANT PATIENT DIED AFTER HOSPITAL BLUNDER was last modified: March 26th, 2014 by StephenShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)Tags:Charles WarddeaddonegalfedinquestRoyal Devon and Exeter Hospitaltube
Bob and John is owned by Bob McNair, who also owns the NFL’s Houston Texans. The California-bred son of Seeking the Gold was coming off a third-place finish behind Brother Derek and Your Tent Or Mine in the Hollywood Futurity on Dec. 17. Before that, Bob and John won the $100,000 Real Quiet Stakes at Hollywood Park by six lengths but was disqualified for interference through the stretch and placed third. Thus, Friday’s victory was the colt’s first since he broke his maiden with an 11
The two women each face two counts of murder and two counts of conspiracy to commit murder for financial gain in the deaths of Paul Vados, 73, in November 1999 and Kenneth McDavid, 51, in June 2005. The murder charges carry special allegations that could make the women eligible for the death penalty if convicted. Authorities alleged that Golay and Rutterschmidt befriended the two transients, convinced the men to sign them on to their life insurance policies and then collected some $2.3 million after they were killed. Federal agents have seized the money. “These people are not your grandmothers,” Kilcoyne said at a news conference. The investigation was launched last year when police looking into McDavid’s death found similarities to the Vados case. “We started with this farfetched story of a couple of women in this fantastic scheme,” Kilcoyne said. Investigators learned the women met 20 to 30 years ago while posing as guests at tony Beverly Hills and Brentwood hotels in order to lounge poolside. Surveillance teams never saw the women together, but insurance investigators discovered both their names listed as beneficiaries on the policies of the dead men.160Want local news?Sign up for the Localist and stay informed Something went wrong. Please try again.subscribeCongratulations! You’re all set! Two elderly women accused of killing homeless men in hit-and-run crashes to collect their life insurance drugged the victims before running them over slowly with cars, authorities said Thursday. “If they were awake it would be a slow painful death,” Deputy District Attorney Shellie Samuels said outside the courtroom after a judge postponed the arraignment of Olga Rutterschmidt, 73, and Helen Golay, 75. “We think they drugged them with pills or alcohol first, then ran over them,” police Detective Dennis Kilcoyne said earlier in a prepared statement. The court appearance came a day after the women were released from federal custody and re-arrested on state murder charges. Both women answered “yes” when asked if they agreed to the postponement but said nothing else during the proceedings. Arraignment was rescheduled for Aug. 29. Attorney Roger Jon Diamond, who represents Golay, sought the delay for reasons that were not made public. Police also said they were trying to locate three men whose names were found on applications for $800,000 in life insurance. They were identified as Nicolas Koos, 66; Jimmy Allen Covington, 46; and Scott B. Gones, whose age was not immediately known. Detectives believe Covington may be in the San Francisco Bay area.
huge blow Dynamo Kyiv vs Chelsea (Thursday) – talkSPORT 2Watford vs Crystal Palace (Saturday) – talkSPORTLeeds vs Sheffield United (Saturday) – talkSPORT 2West Ham vs Huddersfield (Saturday) – talkSPORT 2Swansea vs Manchester City (Saturday) – talkSPORTWolves vs Manchester United (Saturday) – talkSPORTMillwall vs Brighton (Sunday) – talkSPORT 2Fulham vs Liverpool (Sunday) – talkSPORT REVEALED RANKED 1 Oxlade-Chamberlain suffers another setback as Klopp confirms serious injury LIVE on talkSPORT no dice Forbes list reveals how much Mayweather, Ronaldo and Messi earned this decade Which teams do the best on Boxing Day in the Premier League era? Van Dijk has been exceptional since joining Liverpool in January 2018 BEST OF “Every Champions League winning team needs a player like Van Dijk.”“When you see him as calm as he is, it rubs off and everybody has that belief.””Van Dijk is the player you need to put the #UCL top strikers to sleep!”@Glen_Johnson ❤️ Virgil Van Dijk. pic.twitter.com/WDLqcJ516B— talkSPORT (@talkSPORT) March 14, 2019Johnson, who spent six years at Anfield, admits a small part of him is jealous he never got to play alongside the Dutchman.“I would’ve liked to have him at Liverpool [when I was there],” he added.“But, to be fair, we did have top centre-halves at the time as well. We had [Daniel] Agger and [Martin] Skrtel. “As a player you don’t want to see others around you panicking and that’s one thing I’ve never seen him do,” Johnson told Jim White on talkSPORT.“When players see him as calm as he is in every situation, it rubs off and everyone puffs themselves out as well.“There’s going to be many times in the Champions League you’ll come up against world class strikers, and he’s the player you need to put them to sleep.” There are eight live commentaries remaining across the talkSPORT network this week. Find out what they are and when you can hear them, below… ADVICE Where Ancelotti ranks with every Premier League boss for trophies won Not only did he get on the score sheet, Van Dijk kept the deadly Robert Lewandowski virtually silent for two legs.And, according to Johnson, you need a player like that if you want to win the Champions League. MONEY Son ban confirmed as Tottenham fail with appeal to overturn red card Ronaldo warned Lukaku how hard scoring goals in Serie A would be before Inter move Former Liverpool defender Glen Johnson believes Virgil van Dijk can lead the Reds to Champions League glory.The Dutchman starred yet again as Liverpool dumped Bayern Munich out of the competition with a convincing 3-1 victory in the Germans’ own back yard. Every time Ally McCoist lost it on air in 2019, including funny XI reactions LATEST FOOTBALL NEWS REVEALED Top nine Premier League free transfers of the decade “This guy has taken it to another level. He’s so good on the ball, so clam, big and strong – there’s not really a weakness in his game at the moment. ”Liverpool will discover their quarter-final opponents on Friday, alongside fellow Premier League clubs Tottenham, Manchester United and Manchester City.Ajax, Porto, Juventus and Barcelona complete the last eight.
Jamie Walker has admitted he is feeling an extra responsibility to fire Hearts up the Scottish Premiership table.The attacking midfielder has been used across the width of the pitch this season, with winger Sam Nicholson ruled out injured and Billy King loaned to Inverness.Walker is the club’s second top scorer with seven goals and with more than 130 appearances to his name since making the first team breakthrough in 2012, he said he is now adapting to life as one of Hearts most experienced stars.Asked if he felt a weight of responsibility to create chances in Ian Cathro’s side, Walker said: “I think so because that’s the kind of player I am. A lot of the onus is on me now. The capital side last tasted victory away from Tynecastle back in September.Walker said: “Since we won 2-0 at home against Rangers we have not played well at all.“And, with the new manager coming in, he is still trying to get his points across.“Everyone knows how hard it is to come to Tynecastle with the atmosphere and the fans close to the pitch.“I think we just take to it as a team and that is why we’ve picked up most of our wins at home.“If we keep working away and doing things right hopefully we will pick up a few more points on the road.” “I am 23 and I think I need to be influencing games a lot.“I was happy in the last couple of weeks to get back amongst the goals and hopefully I can keep it going over the Christmas period.”Hearts travel to Dens Park on Friday night hoping to improve on a poor away record in the league.While the team’s home form is strong – five wins, only one defeat and just seven goals conceded – on the road Hearts have struggled, picking up just two wins and shipping 15 goals in six games.
JOBS: A well-established General Building & Civil Engineering Contractor is seeking to fill two positions on their hard-working, professional and dynamic team. Glebe Builders, Donegal Town are taking applications for the following roles: General Office Administrator: The successful candidate will have relevant experience in a similar role, with a good understanding of construction and a strong administration ability. Essential Duties & Responsibilities include the following:Answering incoming calls and routing them to the appropriate person in the officePlace outgoing calls as requested or requiredFiling and making files. (Electronic & hardcopy)Good computer literacy skills (Proficient in Microsoft Office )Have the ability to work on own initiativeHave good communication and organisational skills. Must be PunctualObtaining material prices from suppliersStock keeping of plant & materialsMaintaining Health & Safety recordsPrevious experience within the Construction Industry a plus. Junior Engineer/ Site Clerk (Project based in Meath area): The successful candidate will have a minimum of 1-2 years relevant experience in a similar role.Essential Duties & Responsibilities include the following:Setting out and checking works as required for the project;Coordinating Sub-Contractors including maintaining a daily Site Diary detailing manpower levels for each Sub-contractor and keeping accurate notes of all on-site activities;Scheduling daily Work Programmes;Scheduling steel reinforcement and other material requisitions;Making of Concrete Cubes including recording locations, sending for testing and analysing results as well as other quality checks as required;Maintaining a register of all personnel on site each day, including start and finish times;Hiring and off hiring of plant in conjunction with the General Foreman;Processing all requisition orders for materials and plant to Head Office and ensuring Purchase Orders are issued;Signing for materials and plant equipment delivered to the site and ensuring that delivery dockets are returned to Head Office in line with procedural requirements:Ensuring that all plant is returned at the end of each shift and taking responsibility for plant and materials in the site stores;Supporting the Safety Personnel in ensuring adherence to and implementation of the Safety Management System;Ordering materials and keeping a log of all materials held in the site store;Handling all physical enquiries to site and relaying messages as appropriate;Register all drawings, circulate to Site Management Team and remove superseded drawings from system – storing as appropriate for records;Maintain main Contract Filing System and keep up to date. If you’re interested in any of these positions, and feel you possess the necessary skills required for the roles then send your CV to email@example.comJob Vacancies: Positions available with well-established Donegal Contractor was last modified: December 22nd, 2016 by Rachel McLaughlinShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)
Share This!July is winding down…which makes me sad. July is my favorite month. (Maybe it’s because it’s my birthday and anniversary month.) But there is a silver lining. We are just about one month out from fall. Well, Walt Disney World fall. You see by the end of next month, we will already have started both Mickey’s Not-So-Scary Halloween Party and the Epcot Food and Wine Festival. Who else is excited?This week, learn what stores will be closing at Downtown Disney, see what new resort may be popping up at the Walt Disney World Resort, and more.In Case You Missed It – Disney and Universal Orlando News and Rumors Today I must bring sad news, as we have lost a legend. Marty Sklar has passed away. I audibly gasped when I read the news. I am so sad I never had the chance to meet him. May your thoughts and prayers be with his family. If you are a WDW Silver Annual Passholder, you’ll be able to enter the parks a little sooner than previously thought.There may soon be another JW Marriott hotel, as developers have filed a plan for a new hotel on 10.6 acres near Wyndham’s Bonnet Creek Resort and southeast of Epcot.Due to construction taking place at Orlando International Airport, you may want to arrive about 3 hours early for the time being.Castaway Cay took top honors in Cruise Critic Cruisers’ Choice Destination Awards. An honor that I think is well deserved. What about you?According to the Orange Country Register, three shops will be closing at Downtown Disney in Disneyland to make way for new dining establishments. Are you sad about this news?Did you watch Decendants 2? If you did, you joined about 13 million other viewers. What did you think of the movie?Soon we’ll be hearing that famous phrase once again…. “This is American Idol” and it will be brought to us by none other that Ryan Seacrest.Did you know that there is a new documentary being made about Howard Ashman by Don Hahn? Take a look at the trailer for the film.The rumors seemed to be true. It’s time to say goodbye to Dragon Challenge as it makes way for a new attraction. What do you think about this news?Theme park revenue increased 15.6 percent in the quarter for Universal.In Case We Missed ItWhat did we miss? Attach your ideas to a The Color of Pixar and send it to firstname.lastname@example.org with the words “In Case You Missed It” in the subject line.SaveSave
CCH Tax Day ReportThe Treasury and IRS have issued regulations on the withholding of tax on U.S. source income paid to foreign persons (Chapter 3-Code Secs. 1441 and 1461), information reporting (Chapter 61-Code Secs. 6041, 6042, 6045, 6049 and 6050N) and backup withholding (Code Sec. 3406) with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident aliens and foreign corporations (Code Sec. 871). Proposed regulations under Chapter 3 and Chapter 61 and Code Secs. 871, 3406 and 6402 are finalized with minor changes. Temporary regulations provide additional rules under Chapter 3. The regulations generally apply to payments made on or after December 30, 2016.On January 28, 2013, the Treasury and IRS published final regulations under Chapter 4 (Code Sec. 1471 -Code Sec. 1474) (T.D. 9610, I.R.B. 2013-15, 765) (the 2013 final regulations)). On March 6, 2014, the Treasury and IRS published temporary Chapter 4 regulations (T.D. 9657, I.R.B. 2014-13, 687 (2014 temporary regulations)). On March 6, 2014, temporary regulations were published under Chapter 3, Chapter 61 and Code Sec. 3406 (T.D. 9658, I.R.B. 2014-13, 748) (temporary coordination regulations)). The temporary coordination regulations modified certain provisions under Chapters 3 and 61 and Code Sec. 3406 to coordinate with the Chapter 4 regulations.The temporary and final regulations in T.D. 9808 (referred to here as the Chapter 3 regulations) clarify and revise parts of the 2014 temporary coordination regulations and in some cases coordinate with the final and temporary Chapter 4 rules in T.D. 9809, issued on December 30, 2016 (TAXDAY, 2017/01/03, I.2). Some of the provisions in the Chapter 3 regulations were previewed in the following: Notice 2014-33, I.R.B. 2014-21, 1033; Notice 2014-59, I.R.B. 2014-44, 747; and Notice 2016-42, I.R.B. 2016-19, 67.The following are some of the changes made to the requirements for deducting and withholding tax on payments to foreign persons under Reg. §1.1441-1:(1) The rules in the temporary regulations that allow a U.S. branch of a foreign person to be treated as a U.S. person no longer require that the foreign person have a specified Chapter 4 status, such as a participating FFI.(2) An undocumented entity payee that is an exempt recipient is presumed to be a foreign person if the name of the payee indicates that it is on the list of per se corporations, and if the name has the designation of corporation or company, the withholding agent has a document that reasonably demonstrates the payee is incorporated in the relevant jurisdiction.(3) Withholding agents may rely upon forms or documentary evidence received by facsimile or scanned and sent by e-mail after March 6, 2014, regardless of when the payments are made.(4) A withholding agent may obtain valid documentation after the payment date to establish a reduced rate of withholding if additional requirements are met. In the case of documentation for income that is effectively connected with the conduct of a trade or business in the United States, a requirement is added that an affidavit be provided establishing that the beneficial owner actually included the income on its income tax return for the tax year in which the income is required to be reported for U.S. tax purposes.(5) An individual will not be treated as a U.S. person for a tax year (or portion of a tax year) in which the person is a dual resident taxpayer who is treated as a nonresident alien.(6) An address that is subject to a hold mail instruction can be relied upon as a permanent residence address if documentary evidence is provided establishing the person’s residence.(7) A requirement is added that a withholding agent may not treat as valid an allocation of a payment subject to Chapter 3 withholding to a withholding rate pool of U.S. payees that a nonqualified intermediary does not identify as described in Reg. §1.471-3(c)(3)(iii)(B)(2)(iii), for payments made on or after April 1, 2018.(8) Under a new rule, a withholding agent may rely on an alternative withholding statement received from a nonqualified intermediary to the extent that the nonqualified intermediary provides the withholding agent with beneficial owner withholding certificates (and not just documentary evidence).(9) It is clarified that, in order for an individual’s withholding certificate supporting a claim of foreign status to remain valid indefinitely, the withholding certificate and documentary evidence must be received within 30 days of one another, regardless of which is received first. A withholding certificate provided by an entity on Form W-8BEN-E, accompanied by documentary evidence will be valid indefinitely if the withholding agent receives both before either the certificate or documentary evidence expire.(10) The treaty statement that is required for a reduced rate of withholding under a treaty and to satisfy limitation of benefits provisions associated with documentary evidence will remain valid until the last day of the third calendar year following the year in which the statement is provided with the withholding agent. Existing accounts documented with documentary evidence before December 30, 2016, expire January 1, 2019.(11) Requirements for establishing an electronic system to collect Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien, are added.(12) Valid electronically signed withholding certificates may be accepted, regardless of whether an electronic system is established, if the withholding certificates reasonably demonstrate to the withholding agent that they have been electronically signed by the recipient identified on the form or a person authorized by the recipient to sign the form.(13) Guidance is provided regarding circumstances under which a Form W-8 maintained by a third-party repository will be considered furnished by a withholding agent.(14) Withholding agents generally may use prior versions of withholding certificates until the later of six months after the date of issuance of the most recent withholding certificate or the end of the calendar year during which the revision was used.(15) Rules are added that align with the Proposed Qualified Intermediary Agreement in Notice 2016-16, I.R.B. 2016-29, 67. The final QI agreement was issued on December 30, 2016, in Rev. Proc. 2017-15 (TAXDAY, 2017/01/03, I.1).(16) Beginning January 1, 2017, for an account maintained at a U.S. branch or office of a withholding agent that is a financial institution, the withholding agent will collect the account holder’s foreign TIN, and in the case of an individual account holder, the date of birth, on the withholding certificate. For withholding certificates associated with payments made on or after January 1, 2018, a foreign person that does not have a foreign TIN must provide a reasonable explanation for the lack of foreign TIN.The following are some of the changes made to the requirements for claiming reduced withholding under an income tax treaty in Reg. §1.1441-6:(1) The Chapter 3 regulations reflect the revised Form W-8BEN-E instructions to require that the limitation on benefits statement on the form identify the specific limitation on benefits provision upon which the taxpayer is relying. A withholding agent can rely on the information unless it is known to be unreliable or incorrect. The information is to be reported beginning in 2018.(2) The Chapter 3 regulations clarify a withholding agent’s responsibility with respect to claims of benefits under an income tax treaty.The following are some of the changes made to provisions relating to withholding agents in Reg. §1.1441-7:(1) A withholding agent may treat an entity account opened during the transition period between July 1, 2014, and January 1, 2015, as a preexisting entity account for purposes of the standards of knowledge applicable to accounts under Chapter 3 and Chapter 61.(2) The existence of U.S. indicia on a Form W-8ECI will not cause a withholding agent to have reason to know that the form is unreliable or incorrect for purposes of establishing the account holder’s status as a foreign person.(3) Due to the new provisions provided in Temporary Reg. §1.1441-1T(e)(4)(i)(B), describing when a withholding agent may except a withholding certificate electronically, the standards of knowledge for payments to intermediary and flow-through entities in Notice 2016-08, I.R.B. 2016-6, 304, are no longer necessary.(4) A withholding agent must file Form 8655, Reporting Agent Authorization, only when its agent files a Form 1042 as the filer on behalf of one or more agents.The following are some of the changes made to the provisions covering payment and returns of tax withheld in Reg. §1.1461-1:(1) The Form 1042-S may be furnished to recipients, electronically, beginning in calendar year 2017, for payments made in calendar year 2016.(2) The Form 1042-S instructions will be modified to allow a foreign TIIN to be truncated on the recipient copy of the Form 1042-S, consistent with the truncation of U.S. TINs in the Form 1042.The following are some of the changes made to provisions on reporting interest and original issue discounts in Reg. §1. 6049-5:(1) A payor may continue to use, for accounts opened on or after July 1, 2014, and before January 1, 2015, the rules regarding the use of documentary evidence, in the 2013 regulations, rather than the new rules for offshore obligations, as previewed in Notice 2014-59.(2) A change to the presumption rule for U.S. source interest, which was inadvertently removed, is re-added.The Chapter 3 regulations also clarify in Reg. §1.1441-2 that U.S. source gross transportation taxable income (USSGTI), subject to the 4-percent tax under Code Sec. 887(a), is not subject to withholding under Code Sec. 1441 or Code Sec. 1442.T.D. 9808, 2017FED ¶47,007Proposed Regulations, NPRM REG-134247-16, 2017FED ¶49,733Other References:Code Sec. 871CCH Reference – 2017FED ¶27,341BCode Sec. 1441CCH Reference – 2017FED ¶32,702ACCH Reference – 2017FED ¶32,703CCH Reference – 2017FED ¶32,703ECCH Reference – 2017FED ¶32,704CCH Reference – 2017FED ¶32,704JCCH Reference – 2017FED ¶32,706CCH Reference – 2017FED ¶32,708CCH Reference – 2017FED ¶32,710CCH Reference – 2017FED ¶32,712CCH Reference – 2017FED ¶32,713CCH Reference – 2017FED ¶32,714CCH Reference – 2017FED ¶32,714GCode Sec. 1461CCH Reference – 2017FED ¶32,821CCH Reference – 2017FED ¶32,822Code Sec. 3406CCH Reference – 2017FED ¶33,641MCCH Reference – 2017FED ¶33,641RCode Sec. 6041CCH Reference – 2017FED ¶35,821CCH Reference – 2017FED ¶35,829Code Sec. 6042CCH Reference – 2017FED ¶35,863CCH Reference – 2017FED ¶35,865Code Sec. 6045CCH Reference – 2017FED ¶35,923Code Sec. 6049CCH Reference – 2017FED ¶36,025CCH Reference – 2017FED ¶36,029Code Sec. 6050NCCH Reference – 2017FED ¶¶36,300BCode Sec. 6402CCH Reference – 2017FED ¶38,517Tax Research ConsultantCCH Reference – TRC INTL: 33,000