Orders

This section of the site contains orders of statewide interest recently issued by the Iowa Supreme Court. Orders will be posted in this section for one year from the date they are first posted.

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Request for comments to proposed amendments to the Rules for Expanded Media Coverage (October 28, 2013)

Chapter 25 of the Iowa Court Rules

Order (113 kb)


Chapter 25 (190 kb)


Final Report (301 kb)



In the Matter of the New Rule of Juvenile Procedure (October 16, 2013)

Juvenile Procedure 8.36

Order (125 kb)


Rule 8.36 (253 kb)


Standards of Practice (309 kb)



No. 11-0492 (August 28, 2013)

State of Iowa vs. Jason Jon Means

Order (63 kb)



Request for Public Comment Regarding Proposed Amendments to Division III of the Iowa Court Rules (August 5, 2013)

Order (72 kb)


Chapter 39 (130 kb)


Chapter 40 (22 kb)


Office of Professional Regulation memo (823 kb)



Video of Public Hearing (July 9, 2013)

A public hearing on the proposed new rule of Juvenile Procedure 8.36 was held July 9, 2013, with oral presentations from individuals expressing different viewpoints on the proposed rule.
Video, Part 1
Video, Part 2





Schedule for Public Hearing on Proposed New Rule of Juvenile Procedure 8.36 (June 20, 2013)

Public hearing will begin at 9 a.m., Tuesday, July 9, 2013

Order (64 kb)



No. 11-0553 (June 7, 2013)

St. John's Full Gospel Baptist Church vs. Tax 207 and Polk County Treasurer

Order (34 kb)



In the Matter of the Appointment of an Independent Special Counsel (May 10, 2013)

Order (209 kb)



No. 11-2019 (May 10, 2013)

Residents of Elsie Mason Manor & Ligutti Tower, Katherine Daniel, et al., vs. First Baptist Housing Foundation and American Baptist Homes of the Midwest

Order (64 kb)



Request for Public Comment Regarding Proposed Amendments to the Rules Governing Court Interpreters (March 18, 2013)

Order (765 kb)


Chapter 47 (307 kb)


Chapter 48 (224 kb)



Setting Public Hearing and Reopening Comment Period on Proposed New Rule of Juvenile Procedure 8.36 (March 18, 2013)

Order (724 kb)


Proposed New Rule 8.36 (95 kb)


Iowa Standards of Practice for Attorneys Representing Parents in Juvenile Court (195 kb)


Public Comments on Proposed New Rule of Juvenile Procedure 8.36 (June 3, 2013) (477 kb)



In the Matter of Appointment of Judges to the Iowa Business Specialty Court Pilot Project (March 4, 2013)

Order (46 kb)



In the Matter of Court Forms for Adult and Minor Child Petitions for Change of Name (February 14, 2013)

Name change forms pdf

Supervisory order and name change forms (681 kb)



Request for Public Comment Regarding Recommendations of the Iowa Supreme Court 2012 Child Support Guidelines Review Committee (January 25, 2013

Order (89 kb)


Filed with the clerk of the Iowa Supreme Court office on January 25, 2013

Final Report of Review Committee (3592 kb)



In the Matter of Establishment of the Iowa Business Specialty Court Pilot Project (December 21, 2012)

Supervisory Order and Memorandum of Operation (345 kb)



In the Matter of Amendments to Iowa Court Rules Regulating the Practice of Law (December 10, 2012)

The Iowa Supreme Court Chief Justice has signed an order amending various rules of Division III (Professional Regulation) of the Iowa Court Rules. With two exceptions noted in the order, these amendments are effective immediately. Also accompanying the order is a summary of the amendments.

Order (27 kb)


Amendments to Iowa Court Rules Regulating the Practice of Law (254 kb)


Comments to Amendments to Iowa Court Rules Regulating the Practice of Law (177 kb)



In the Matter of Appointments to the Committee on Expanded Media Coverage (December 7, 2012)

Order (380 kb)



Corrected Expanded Media Coverage Committee Order

Nunc Pro Tunc (47 kb)



Request for Public Comment Regarding Proposed Emeritus Pro Bono Practice Rule (December 6, 2012).

Order (309 kb)



Request for Public Comment Regarding Proposed rules governing the filing of electronic documents in the Iowa Appellate Courts (December 6, 2012).

Order (546 kb)



Request for public comment regarding proposed collection activities (October 25, 2012)

Order (84 kb)


Proposed new Chapter 26 (288 kb)


Public Comments on Proposed Rules for Collection Activities of the Iowa Courts (2951 kb)


Committee Response to Public Comments (31 kb)



In the Matter of the Electronic Document Management System and Standard eForms of Pleadings for Small Claims Actions (October 25, 2012)

Supervisory Order (72 kb)


www.iowacourts.gov/Online_Court_Services/EDMS/

Small Claims eForms (591 kb)



In the Matter of Appointments to the Advisory Committee Concerning Certain Civil Justice Reform Task Force Recommendations (October 10, 2012)

Order (78 kb)



Request for public comment regarding a proposed new rule of juvenile procedure 8.36 (August 30, 2012)

Order (140 kb)


New Rule of Juvenile Procedure 8.36 (228 kb)


Iowa Standards of Practice for Attorneys Representing Parents in Juvenile Court (1818 kb)


Public Comments on Proposed New Rule of Juvenile Procedure 8.36 (Oct. 31, 2012) (29813 kb)


Additional comment (November 1, 2012) (792 kb)



Request for public comment regarding amendments to Professional Regulation of the Iowa Court Rules (August 27, 2012)

Order (420 kb)


Proposed amendments to Professional Regulation (142 kb)



Request for public comment regarding amendments to Chapters 6 and 21 of the Iowa Court Rules (August 27, 2012)

Order (496 kb)


Proposed amendments to Chapters 6 and 21 (107 kb)



Request for Comments to Proposed New Rule of Civil Procedure 1.1702 (August 3, 2012)

Order (407 kb)


Proposed New Rule (88 kb)



In the Matter of Rules for Involuntary Commitments or Treatment of Persons with Substance-Related Disorders (July 5, 2012)

Supervisory Order and Chapter 13 (516 kb)



In the Matter of Mileage Reimbursement (June 29, 2012)

Supervisory Order (32 kb)



In the Matter of EDMS and Standard Forms of Pleadings for Small Claims (June 29, 2012)

Supervisory Order (991 kb)



In the Matter of Forms for Court Orders Issued in Small Claims Court (June 28, 2012)

Supervisory Order and Forms for Court Orders (3515 kb)



In the Matter of Appointments to the 2012 Iowa Child Support Guidelines Review Committee (June 11, 2012)

Nunc Pro Tunc (103 kb)



In the Matter of Appointments to the 2012 Iowa Child Support Guidelines Review Committee (June 11, 2012)

Order (533 kb)



In the Matter of the Notice on Court-Generated Documents in Compliance with the Americans with Disabilities Act (May 1, 2012)

Supervisory Order (56 kb)



In the Matter of Revision of Interim Rules 16.306(5) and (6) Relating to Signatures in the Electronic Document Management System (April 24, 2012)

Supervisory Order (82 kb)


Revised 16.306(5) and (6) (36 kb)



Request for comments to proposed amendments to lawyer advertising rules (April 20, 2012)

Order (386 kb)


Proposed amendments (12844 kb)



Request for comments to proposed amendments to Rule 31.16 Registration of House Counsel (March 21, 2012)

Order (77 kb)


Proposed New Rule (304 kb)



In the Matter of Interim Rules to Govern the use of the Electronic Document Management System (March 1, 2012)

The Iowa Supreme Court amends the interim rules of Chapter 16 of the Iowa Court Rules governing EDMS

Order (77 kb)


Chapter 16 interim rules (349 kb)


Summary (43 kb)


General Commentary (114 kb)



Request for comments to proposed amendments to Rule of Appellate Procedure (February 10, 2012)

Order (244 kb)


Proposed New Rule (186 kb)



Request for comments to proposed amendments to Rules of Civil Procedure (December 2, 2011)

Order (575 kb)


Proposed New Rule (479 kb)



Request for comments to proposed amendments to Rules of Juvenile Procedures (November 23, 2011)

Order (103 kb)


Juvenile amendments (11 kb)



Request for comments to proposed amendments to rules regulating the practice of law (November 17, 2011)

Order (429 kb)


Summary (96 kb)


Proposed amendments (200 kb)



In the Matter of Request for Public Comment Regarding Proposed Small Claims Pleadings Forms (October 7, 2011)

Order (550 kb)


Small Claims Forms (944 kb)

Des Moines, October 28, 2013 ?Today, the Iowa Supreme Court released a proposal to revise the Iowa Court Rules for Expanded Media Coverage (EMC) ?the court rules regulating audio and video recording and photography of courtroom procedures. The proposal broadens the court's definition of news media and allows for live electronic reporting, such as tweeting and blogging, from the courtroom by members of the news media, with advance approval from the presiding judge. The court seeks feedback on the proposed revisions to the rules during a 60-day public comment period.

The proposal is the product of a ten-month review by a fifteen-person supreme court advisory committee consisting of Iowa judges, attorneys, and members of the media. The supreme court requested the review because judges and court staff are faced with bloggers, smart phones, and twitter, among other forms of technology that are not specifically addressed in current rules. The EMC rules were first approved by the supreme court in 1979 and have been only slightly modified since that time.

"I thought the committee did an excellent job of considering all the tools used by journalists today and revised the rules in a way that prepares for future changes in technology," Justice Zager said. "The proposed rules are intended to address modern news gathering practices in the courtroom while protecting the right of parties to a fair trial, personal privacy, and safety. The proposed rules also keep safeguards in place to preserve the decorum and dignity of our court proceedings, and assuring the fair administration of justice."

The proposed revisions would allow media coverage of initial appearances in criminal cases with approval of the presiding judge. The revised rules would allow the request for media coverage to be made either in writing or orally to the magistrate or judge presiding over the initial appearance, subject to an oral objection by the prosecutor, defendant, or defendant's counsel.

"Iowa historically has been at the forefront of allowing open access to its court proceedings, and the proposed revisions to the rules for expanded media coverage will prepare Iowa's courts for the reality of modern digital news-gathering and publishing." Iowa Freedom of Information Council Executive Director Kathleen Richardson said. "The revisions, if adopted, would also provide more consistency in courtrooms across the state."

Any interested individual or organization may submit comments to the supreme court by January 6, 2014. The proposed revisions to the Iowa Court Rules for Expanded Media Coverage and instructions for submitting comments can be located at http://www.iowacourts.gov/About_the_Courts/Advisory_Committees/Expanded_Media_Coverage_Rules_Committee/

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2013

 

Iowa Supreme Court

1111 East Court Avenue

Des Moines, IA 50319

515-281-3952
Financial Expert Explains the Vital Importance of this
Document

Of the trendy terms to come around in the past decade, "bucket list" remains among the most useful, says retirement planning expert Jeff Gorton.

"As a neologism, I hope it endures because it reminds us of how precious our time is - and that it's important to plan wisely," says Gorton, a veteran Certified Public Accountant and Certified Financial Planner®, and head of Gorton Financial Group (www.gortonfinancialgroup.com).

"Unfortunately, after some have listed their items and even checked a few things off, they forget about one important item that really counts after they've 'kicked the bucket' - their will."

Only about 40 percent of adults in America have a will, which is probably due to people not wanting to be reminded of their own mortality and that life will go on without them, he says.

"But what's the alternative? If you die without one, the state decides what becomes of your property, without regard to your priorities," says Gorton, who also advocates his clients make use of a written income plan (WIP), a living document that helps organize financial priorities. "Why not enjoy the fact that a will is an instrument of power? You get to decide who gets what."

Since so many adults don't have a will, many don't understand how they work. Gorton breaks down wills into four basic parts:

· Executors ? Most wills begin by naming an executor, the person responsible for carrying out the wishes outlined in the will. Duties include assessing the value of the estate, gathering the assets, paying inheritance tax and other debts if necessary, and distributing assets among beneficiaries. It is recommended that you name at least two executors in case your first choice is unable to fulfill the obligation.

· Guardians ? A will allows you to designate a guardian for your minor children. Whomever you appoint, you will want to make sure beforehand that the individual is able and willing to assume the responsibility. For many people, this is the most important part of a will since, if you die without naming a guardian, the court will decide who takes care of your children.

· Gifts ? This section enables you to identify people or organizations to whom you wish to give gifts of money or specific possessions, such as family heirlooms or a car. You can also specify conditional gifts, such as a sum of money to a young daughter, but only when she reaches a certain age.

· Estate ? Your estate encompasses everything you own, including real property, financial investments, cash and personal possessions. Once you have identified specific gifts you would like to distribute, you can apportion the rest of your estate
in equal shares among your heirs, or you can split it into percentages. For example, you may decide to give 45 percent each to two children and the remaining 10 percent to a sibling.

"You're not legally required to have a professional write a will for you, but I highly recommend you get certified help because these documents are often contested by people who are unhappy with the decisions you made," he says. "After working a lifetime for your assets, you deserve to have them go where you want after you're gone, and your family will be grateful to you for not leaving them with the headache of trying to sort out your estate."

About Jeff Gorton, CPA, CFP®

Jeff Gorton is a Certified Public Accountant and a Certified Financial Planner® specializing in individual tax and retirement planning. He is also an Investment Advisor Representative under Alphastar Capital Management, an SEC Registered Investment Advisor, and has a life and health insurance license. Gorton works with individuals and their families to create and protect their financial legacies. He specializes in working with retirees in the areas of tax planning, benefits, retirement planning, estate planning and safe money techniques. He received his BBA in Accounting from the University of Oklahoma. Gorton previously worked for 10 years as the Chief Financial Officer for a large retail organization, overseeing their accounting, benefits and 401(k) retirement plans
Humanitarian Cites Slain Young Laborer Who Continues
to Inspire Kids Today

One of the poorest, most troubled countries in the world, Pakistan, has also produced some of our bravest, most inspiring young leaders, says Zulfiqar Rashid, (www.zulfiqarrashid.com), a Pakistan native and U.S. artist and businessman.

"Malala Yousafzai is only the most recent example," says Rashid, referring to the 16-year-old advocate for girls' education who was shot by the Taliban a year ago.

Rashid, who frequently travels to Pakistan and around the world, says he continues to see appalling treatment of children in his journeys. His new book focuses on a particularly cruel practice in Indo Asian countries. In "The Rat-boys of Karalabad," he writes about young beggars whose heads and limbs are tightly bound when they're very young to stunt their growth. The practice makes the disfigured children more effective beggars at religious shrines, helping enrich those who control the shrines.

"The 'rat-boys' are, sadly, very real. In my book, the person who stands up to this evil is a boy who would ultimately have benefited from it," Rashid says. "While he is fictional, he symbolizes the many young people in the world whose passion for doing good holds an extraordinary power that often goes unrecognized."

Today's story is Malala, but Rashid says the tale of another young Pakistani children's rights advocate illustrates just how far-reaching children's influence can be.

• At 10 years old, Iqbal Masih crusaded against bonded servitude. When he was 4 years old, Iqbal's impoverished Pakistani family sold him into bonded servitude for a $12 loan. For six years, he sat chained to a loom weaving carpets for 14 hours a day six days a week. He and the other children were forbidden from talking and were beaten if they were slow, fell asleep, or made a mistake. They were fed little so that their fingers would stay small enough to work the tiny knots in the carpets.

Iqbal escaped the factory in 1992 with help from the Bonded Labor Liberation Front of Pakistan, and began speaking out on behalf of child laborers and their right to an education. His revelations about the carpet industry gained worldwide attention, and he's credited with freeing 3,000 children from factories.

• 7th-graders build a school for Iqbal. In December 1994, Iqbal visited Broad Meadows Middle School in Quincy, Mass., at the invitation of teacher Ron Adams, who wanted to give his seventh-graders a deeper understanding of international economics and human rights. Iqbal, the same age as the American students, was half their size - his growth stunted by malnutrition and confinement - but tremendously courageous. He knew his actions were angering the carpet barons, who might retaliate.

Four months after that visit, Iqbal was shot and killed while riding his bicycle in his village.
The outraged Beacons Meadows students insisted on doing something to remember Iqbal and decided to raise $5,000 to build a school in his village. "I thought, 'Impossible!' but the kids never doubted they could do it," Adams said recently.

They faxed and emailed (with a borrowed computer from Amnesty International) requests to schools around the country seeking $12 donations for A School for Iqbal. By 1997, when they stopped fundraising, they'd raised $147,000, which built and helped fund the school for three years. Today Chanaan No. 3 is a self-sufficient campus for working children.

• Operation: Day's Work - kids helping kids around the world. A School for Iqbal grew into a student-led charitable organization that has spread to six other nations. Co-founded in the United States by eight schools with the help of the U.S. Agency for International Development, ODW turns 15 years old this year.

Each year ODW students research charitable groups and projects benefiting kids in developing countries. They invite their favorites to apply for grant money, then debate the merits of the applicants and projects. Finally, they vote to decide their beneficiary for the year. Then students raise money to fund their grant. Last year, they paid tuition, room and board for 38 rescued child laborers through the Kenyan Schoolhouse Project.

Joining Operation: Days Work is free and open to schools with students in fifth- through 12th grades. Visit www.odwusa.org for information.

About Zulfiqar Rashid

Zulfiqar Rashid was born in Pakistan and lives in southern California. As a regular contributor to various newspapers, he has written extensively about his travels to Pakistan, and major figures in the Pakistani artistic and cultural scene.  Rashid is also an accomplished artist and calligrapher, whose art has been featured in the San Diego Union Tribune.  His works have been exhibited at galleries in San Diego, Del Mar, and La Jolla, as well as the San Diego Art Institute and the San Diego Port Authority's "I Madonnari" festival.

Notice: The opinions posted on this site are slip opinions only. Under the Rules of Appellate Procedure a party has a limited number of days to request a rehearing after the filing of an opinion. Also, all slip opinions are subject to modification or correction by the court. Therefore, opinions on this site are not to be considered the final decisions of the court. The official published opinions of the Iowa Supreme Court are those published in the North Western Reporter published by West Group.

Opinions released before April 2006 and available in the archives are posted in Word format. Opinions released after April 2006 are posted to the website in PDF (Portable Document Format).   Note: To open a PDF you must have the free Acrobat Reader installed. PDF format preserves the original appearance of a document without requiring you to possess the software that created that document. For more information about PDF read: Using the Adobe Reader.

For your convenience, the Judicial Branch offers a free e-mail notification service for Supreme Court opinions, Court of Appeals opinions, press releases and orders. To subscribe, click here.

NOTE: Copies of these opinions may be obtained from the Clerk of the Supreme Court, Judicial Branch Building, 1111 East Court Avenue, Des Moines, IA 50319, for a fee of fifty cents per page.

No. 12-1340

IN THE MATTER OF THE ESTATE OF CARROLL IRVING SAMPSON, Deceased. CHERYL ANN MURKEN and MARY ANN SMITH, Coexecutors of the Christine Rosilia Sampson Estate

No. 13-0397

IOWA SUPREME COURT ATTORNEY DISCIPLINARY BOARD vs. CURT N. DANIELS

Encourages passage of marriage equality during veto session

SPRINGFIELD - As the 2013 fall legislative session gets underway, Lt. Governor Sheila Simon today joined supporters of marriage equality for the March on Springfield for Marriage Equality.

"The families gathered here today have been waiting too long for the same rights families like mine have," said Simon. "We will not stop this fight until true equality is the law of the land, and all Illinois families are recognized as being equal."

Today Simon joined thousands of marriage equality proponents, religious leaders and families in Springfield, for a rally at the base of President Abraham Lincoln's statue at the Capitol. Following the rally, Simon participated in a march around the Capitol complex.

"This is a day to show that people across the state of Illinois want marriage equality for all. We are part of every fabric of society and we will come together with our allies to be heard in Springfield," said Tracy Baim, March co-chair.

The March on Springfield for Marriage Equality is part of a grassroots movement aimed at passage of Senate Bill 10, the Religious Freedom and Marriage Fairness Act. Though Illinois currently has civil unions, only marriage affords couples the ability to file joint tax returns, participate in spousal Social Security and veterans' benefits, and benefit under the Family and Medical Leave Act.

Senate Bill 10, sponsored by Sen. Heather Steans (D-Chicago) and Rep. Greg Harris (D-Chicago), passed the Senate in February and is awaiting a vote in the House. Its passage would make Illinois the 15th state in the nation to recognize marriage equality.

"Illinois is home to our nation's greatest president, who believed that all individuals should be treated equally, and we will not stop fighting until President Lincoln's dream is realized," said Steans, Senate sponsor of the bill. "It is time for all Illinois families to be treated equally."

"Every day that passes that all Illinois families are not treated with equality is one day too long," said Harris, House sponsor of the legislation. "I am grateful for the Lt. Governor's longstanding and heartfelt support for equality."

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DAVENPORT ASSOCIATION OF PROFESSIONAL FIREFIGHTERS HONORS ALDERMAN SHEILIA BURRAGE FOR EFFORTS IN PUBLIC SAFETY

Monday night the Davenport Association of Professional Fire Fighters honored Alderman Sheilia Burrage (Davenport's 5th Ward) for her efforts in promoting public safety in Davenport.  In the last two years Alderman Burrage has promoted a policy of trying to keep the streets and neighborhoods safe in the 5th ward and making sure that first responders have what they need to protect the public.

"The 5th ward is where people live, it's where they go to school, its where a lot of them go to church, it's a place that we need to make safer for all residents of Davenport.  My plan for the next two years is continue working with Davenport's first responders to identify those areas in the fifth ward that need attention" said Alderman Burrage.

"Tonight we are showing our appreciation for Alderman Burrage's continuing support for Davenport's public safety.  Without her help and activism for making our neighborhoods safer, we believe Davenport would be a much different place" said Jason Roth, President of the Davenport Fire Fighters

In August, Alderman Burrage encouraged her colleagues to support an 11th hour application for a federal grant after hearing their counterparts in Des Moines unanimously passed a resolution directing their Fire Chief to do the same.  If awarded, 3 fire fighters positions in the City of Davenport will be restored and funded by the federal government for 2 years.  In early September, FEMA reviewed the grant applications, but due to the government shutdown the city of Davenport anxiously awaits the outcome of their decision. Along with working with the Davenport Fire Fighter's, Sheilia has worked closely with neighborhood associations and watch programs to help make the 5th ward safer for the residents there.

Sheilia Burrage has served the citizens of Davenport's 5th ward since January of 2012.  Alderman Burrage sits on both the Public Safety and the Finance Committees.

Embodied Leadership Mentor's 3 Tips for Differentiating Ego from Higher Self

"You've come a long way, baby," wasn't just an ad for Virginia Slims cigarettes during the late 1960s - it was also a dubious signifier for the gains women had made in society.

Since then, women have continued the march for progress, making huge gains in the academic and professional sectors. But have Western women lost something along the way?

"As women, we have spent so much time and effort living up to the standards of a patriarchal society that we've almost completely disconnected from our own deepest, authentic truth," says Leela Francis, author of "Woman's Way Home: Navigating Your Path to Embodied Power," (www.WomansWayHome.com), which includes techniques and tools from her Vividly Woman Embodied Leader Tools and Training.

" 'What do women want?' Sadly, many women today aren't even sure; but by tapping the power of her inner wisdom, a woman can have the life of her dreams."

One key component of birthing one's own dream life is harnessing your intuitive power, she says. This ability to distinguish between ego-driven wants and higher self-wisdom is crucial so that you are making choices in alignment with your personal integrity, she says.

So, just how does one accomplish that? Francis offers the following suggestions:

• Ego isn't bad or wrong, but we do need to be able to distinguish its voice from that of our intuition. The ego has its place; it's a necessary part of our self that allows us to function and strive, but we need to be able to identify what is driving us in each moment. Intuition is the awareness and acknowledgement of being more deeply and meaningfully connected to life. The ego is a self-advocating force that caters to external standards and often gets in the way of higher self-awareness. Learning to recognize the differences between these two voices is a profound way to create more ease and lessen suffering.

• Recognize when ego and intuition are pulling you in different directions. "Having witnessed the outcome of choosing ego over intuition enough times, I've seen how counterproductive ignoring intuitive wisdom can be," Francis says. "I can't help but notice that I sense the most friction when my ego is winning that inner tug of war." The ego is a perpetually hungry creature, never satisfied, whereas higher intuition has a contented nature that aligns with your personal integrity. Wisdom's signals are palpable, but we've become so masterful at ignoring them that we don't recognize them when they occur. Both the ego's plea and intuition's nudging are able to be sensed in one's body as distinctive body sensations. Listen inwardly for these sensations, for example, when someone is trying to sell you something questionable.

• Be available for those intuitive moments in which you can witness yourself, objectively, on every level. Intuitive power gives us a profound ability to see ourselves from a bird's eye view on every level - sensually, emotionally, mentally and spiritually. These intuitive moments don't have to be random; you can cultivate your mind to be more on the look out for sensations that are taking place in your body in each moment, and especially in situations that require you to make a difficult decision or choice. Be aware of your body as it goes through its daily activities and, at the same time, consider all levels of your self when doing so. This higher awareness enables women to have all aspects of their selves peacefully coexist and work together for a more whole and happy life.

About Leela Francis

Leela is the founder and director of Vividly Woman Embodied Leader Tools and Training. A facilitator of groups and individuals for more than 20 years, she's an expert in the field of body consciousness and soulful personal expansion.  Along with her trained staff and apprentices, Leela facilitates Vividly Woman workshops and retreats at beautiful nature resorts all over the continent and appears regularly as a speaker and contributing facilitator at other live & virtual events. Leela divides her time between Mexico, the Pacific Northwest, and the rest of North America.

Don't Ignore Tax Deduction for Moving Expenses

By Jason Alderman

Whether you're relocating across town or across the country, moving is expensive. By the time you've paid to have your household goods packed and moved, cancelled and reconnected utilities and racked up storage fees, you could easily be out thousands of dollars.

Many people don't realize that if they're moving to start a new job, transferring with a current employer or even returning to the U.S. to retire after working abroad, their moving expenses may be tax deductible. Plus, moving expenses are an "above-the-line" deduction, which means they reduce your adjusted gross income and can be claimed even if you don't itemize deductions.

Two tests generally must be satisfied to claim a moving-expense deduction:

Distance test. The distance between your new job and your former home must be at least 50 miles farther than your previous workplace is from that home. For example, if you used to work 10 miles from home, your new workplace must be at least 60 miles from your old home. If this is your first job or you were unemployed, the job must be at least 50 miles from your old home.

Time Test. Regular employees must work full-time at least 39 weeks during the 12 months after moving, although the weeks needn't be consecutive or for the same employer. (For self-employed people, it's 78 weeks during the first 24 months.)

If you moved this year, you can claim the deduction on your 2013 taxes even if you haven't yet met the time test, provided you expect to during the coming year. If you later fail to meet the time test, you must reverse the deduction, either by including the amount as "other income" on your 2014 tax return, or by filing an amended 2013 return.

Qualified moving expenses include :

  • Costs for packing and transporting household goods, personal effects, pets and vehicles.
  • Fees to disconnect and/or connect utilities.
  • Travel costs for you and household members to the new home. (Meals cannot be charged).
  • Use of your car during the move.
  • Storing and insuring your possessions for up to 30 days.
  • Note: Family members needn't move at the same time nor by the same means of transportation.

Expenses that do not qualify include :

  • Expenses of buying or selling a home, including closing costs, mortgage fees, house-hunting expenses, home improvements or new furnishings.
  • Loss on the sale of your old home.
  • Charges for signing or breaking a lease.
  • Fees for new car tags or driver's license in your new locale.
  • Expenses incurred on side trips en route to your new home (e.g., sightseeing).
  • Security deposits (including any given up due to the move).
  • Also, you cannot take a moving expense deduction and a business expense deduction for the same expenses.

See IRS Publication 521 for all eligible and ineligible expenses and other details about the moving expense deduction. To file for the deduction, complete IRS Form 3903 and attach it to a Form 1040 Income Tax Return. You don't need to complete a Schedule A unless you are otherwise itemizing deductions. (You cannot claim moving expenses on a 1040EZ Form.)

Also note: If your employer reimburses you for any deductible expenses, you must reduce your moving deduction by that amount; and, employer reimbursement for non-deductible expenses will likely be treated as wages on your W-2 Form.

Take a few minutes to calculate whether you qualify for the moving expense deduction - you could save a bundle on your taxes.


Jason Alderman directs Visa's financial education programs. To Follow Jason Alderman on Twitter: www.twitter.com/PracticalMoney

SPRINGFIELD - As the 2013 fall legislative session gets underway, Lt. Governor Sheila Simon will rally in support of marriage equality Tuesday. Simon will join marriage equality proponents in the March on Springfield for Marriage Equality.

"Tuesday marks the start of the fall veto session, and I am hopeful that it also marks the time that equality for all becomes the law of the land in Illinois," said Simon. "Illinois families have waited long enough."

The March on Springfield for Marriage Equality is part of a grassroots movement aimed at passage of Senate Bill 10, the Religious Freedom and Marriage Fairness Act. The legislation, sponsored by Sen. Heather Steans (D-Chicago) and Rep. Greg Harris (D-Chicago), passed the Senate in February and is awaiting a vote in the House. Its passage would make Illinois the 14th state in the nation to recognize marriage equality.

 

DATE: Tuesday, Oct. 22

TIME: Rally begins at 1 p.m.

LOCATION: Lincoln Statue, Illinois State Capitol, 401 S. Spring St., Springfield

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