https://pujavs-firm-stud.gluu.infoConnected.Informed.Engaged.en-usThu, 23 Apr 2026 19:22:24 +0000https://pujavs-firm-stud.gluu.info/what-information-will-i-need-for-unemployment-in-nh.htmlhttps://pujavs-firm-stud.gluu.info/what-information-will-i-need-for-unemployment-in-nh.htmlEmployer’s telephone number (including area code) Beginning and ending dates of employment (day, month and year) Number of hours worked and pay rate if you worked this week (including Sunday) How do I unlock my NH unemployment? If you have forgotten your password, or are locked out, go to your local...Thu, 23 Apr 2026 19:19:23 +0000https://pujavs-firm-stud.gluu.info/is-affordable-health-care-based-on-income.htmlhttps://pujavs-firm-stud.gluu.info/is-affordable-health-care-based-on-income.htmlIncome, household size and affordable coverage Under the Affordable Care Act, eligibility for subsidized health insurance is calculated using a household’s Modified Adjusted Gross Income (MAGI). You are expected to pay a premium contribution limit (a percentage of your annual income) for heatlhcare ...Thu, 23 Apr 2026 19:14:06 +0000https://pujavs-firm-stud.gluu.info/is-there-a-limit-to-how-much-you-can-withdraw-from-401k.htmlhttps://pujavs-firm-stud.gluu.info/is-there-a-limit-to-how-much-you-can-withdraw-from-401k.htmlThere’s no limit for the number of withdrawals you can make. After you become 59 ½ years old, you can take your money out without needing to pay an early withdrawal penalty. You can choose a traditional or a Roth 401(k) plan. Can I take all of my 401k money out? Special Considerations for Withdrawal...Thu, 23 Apr 2026 19:13:23 +0000https://pujavs-firm-stud.gluu.info/do-colleges-really-look-at-transcripts.htmlhttps://pujavs-firm-stud.gluu.info/do-colleges-really-look-at-transcripts.htmlColleges see any and all grades and information reported on your official transcript (again—you should request a copy!), but they care most about and evaluate your final grades in core academic courses. These are the grades which will be evaluated. Do you request transcript before or after applying?...Thu, 23 Apr 2026 19:12:50 +0000https://pujavs-firm-stud.gluu.info/what-happens-to-your-body-at-the-age-of-60.htmlhttps://pujavs-firm-stud.gluu.info/what-happens-to-your-body-at-the-age-of-60.htmlDuring your 60s, your first two layers of your skin — the epidermis and dermis — thin and flatten out. Your skin turns drier and itchier and may look like crepe paper or tissue. Wrinkles, age spots, creases, and bruises become more noticeable. Your sweat glands also get less active. Is a 60 year old...Thu, 23 Apr 2026 19:09:31 +0000https://pujavs-firm-stud.gluu.info/what-are-some-of-the-benefits-of-owning-a-residence.htmlhttps://pujavs-firm-stud.gluu.info/what-are-some-of-the-benefits-of-owning-a-residence.htmlOwning vs. Renting Own Or Rent Advantages Homeownership Privacy Usually a good investment More stable housing costs from year to year Pride in ownership and strong community ties Tax incentives Equity buildup (savings) Renting Lower housing costs Shorter-term commitment No/minimal maintenance and re...Thu, 23 Apr 2026 19:09:05 +0000https://pujavs-firm-stud.gluu.info/can-a-corporation-hold-stocks.htmlhttps://pujavs-firm-stud.gluu.info/can-a-corporation-hold-stocks.htmlCorporations can own stocks, bonds, mutual funds and rental properties. Thus, the combined net corporate and personal tax on investment income earned by a private holding company and paid out to the shareholder is almost identical to the personal tax that would be paid if the income had been earned ...Thu, 23 Apr 2026 19:03:48 +0000https://pujavs-firm-stud.gluu.info/what-if-there-is-no-qdro.htmlhttps://pujavs-firm-stud.gluu.info/what-if-there-is-no-qdro.htmlIf there is no QDRO in his employee file when he retires and begins collecting benefits, the non-employee spouse will get nothing and may not be able to recover her share retroactively. The Parties May Relocate: The party who applies to the Court for a QDRO is required to provide notice to the other...Thu, 23 Apr 2026 19:03:42 +0000https://pujavs-firm-stud.gluu.info/can-you-rent-a-vacation-home-in-oregon-now.htmlhttps://pujavs-firm-stud.gluu.info/can-you-rent-a-vacation-home-in-oregon-now.htmlRight now, Oregon Coast vacation rentals range between $159 per night and $527 per night. At Expedia, we put the best Oregon Coast vacation rentals in one place. Is Airbnb illegal in Oregon? Portland requires all hosts who host short-term stays (less than 30 nights at a time) to obtain an accessory ...Thu, 23 Apr 2026 19:02:49 +0000https://pujavs-firm-stud.gluu.info/what-are-closing-processes.htmlhttps://pujavs-firm-stud.gluu.info/what-are-closing-processes.htmlClosing process can be defined as: Necessary end-of-period steps to prepare the accounts for recording the transactions of the next period. The closing process will close out temporary accounts, temporary account including income statement accounts and the draws accounts. How long does it take to pr...Thu, 23 Apr 2026 18:57:51 +0000https://pujavs-firm-stud.gluu.info/what-happens-to-debt-when-divorcing.htmlhttps://pujavs-firm-stud.gluu.info/what-happens-to-debt-when-divorcing.htmlIn California, a community property state, creditors can hold both spouses liable for debt incurred individually during a marriage. This means that any debt incurred by both spouses during a marriage, separation, or after the divorce is their responsibility. Are you responsible for debt after divorc...Thu, 23 Apr 2026 18:52:27 +0000https://pujavs-firm-stud.gluu.info/are-shareholders-agreements-confidential.htmlhttps://pujavs-firm-stud.gluu.info/are-shareholders-agreements-confidential.htmlConfidentiality. It is important that the Shareholders Agreement features a confidentiality clause that clearly sets out what constitutes confidential information and states that confidential information must remain confidential, even after the shareholder ceases to be a shareholder of the company. ...Thu, 23 Apr 2026 18:49:41 +0000https://pujavs-firm-stud.gluu.info/can-i-work-after-federal-retirement.htmlhttps://pujavs-firm-stud.gluu.info/can-i-work-after-federal-retirement.htmlIt is important to note that federal retirees can go back to work in the private sector without any impact on their federal annuity. You will continue to receive your full annuity and all benefits if you decide to work in the private sector after you retiree from federal service. Can a FERS employee...Thu, 23 Apr 2026 18:29:15 +0000https://pujavs-firm-stud.gluu.info/how-can-i-move-without-my-rental-history.htmlhttps://pujavs-firm-stud.gluu.info/how-can-i-move-without-my-rental-history.htmlHow to get a rental property with no rental history Find a guarantor. Above all else, landlords want to make sure that you’ll pay your rent on time. Set up a direct debit. Many rental offices will insist on tenants using a direct debit payment system for rent. Show proof of regular payments. Prov...Thu, 23 Apr 2026 18:20:32 +0000https://pujavs-firm-stud.gluu.info/can-a-us-resident-bring-family.htmlhttps://pujavs-firm-stud.gluu.info/can-a-us-resident-bring-family.htmlYou can petition to bring family members to the United States (often called “sponsoring” them) only if you are a U.S. citizen or a permanent resident (green card holder). Who is considered immediate relatives of US citizens? Under U.S. immigration rubric, an immediate relative is the spouse of a U.S...Thu, 23 Apr 2026 18:19:00 +0000https://pujavs-firm-stud.gluu.info/what-is-the-rmd-for-a-72-year-old-female.htmlhttps://pujavs-firm-stud.gluu.info/what-is-the-rmd-for-a-72-year-old-female.htmlIRA required minimum distribution (RMD) table Age of retiree Distribution period (in years) Distribution period (in years) 71 26.5 9.1 72 25.6 8.6 73 24.7 8.1 Can I take my RMD anytime in the year I turn 70 1 2? You can also take 401(k) RMDs anytime during the calendar year that you turn age 70 1/2 ...Thu, 23 Apr 2026 18:17:45 +0000https://pujavs-firm-stud.gluu.info/can-start-taking-401k-money-and-not-claim-social-security.htmlhttps://pujavs-firm-stud.gluu.info/can-start-taking-401k-money-and-not-claim-social-security.htmlThe income you receive from your 401(k) or other qualified retirement plan does not affect the amount of Social Security retirement benefits you receive each month. Do you still get Social Security if you have a 401k? The amount of money you’ve saved in your 401k won’t impact your monthly Social Sec...Thu, 23 Apr 2026 18:16:20 +0000https://pujavs-firm-stud.gluu.info/what-is-the-statute-of-limitations-on-a-trust.htmlhttps://pujavs-firm-stud.gluu.info/what-is-the-statute-of-limitations-on-a-trust.htmlIf you want to sue a Trustee for breach of Trust, then you have three years to do so from the date you knew, or should have known, of the facts giving rise to the breach. Also, you have three years to file a lawsuit on anything disclosed to you by the Trustee in a written accounting or written repor...Thu, 23 Apr 2026 18:05:27 +0000https://pujavs-firm-stud.gluu.info/should-bulleted-lists-be-justified.htmlhttps://pujavs-firm-stud.gluu.info/should-bulleted-lists-be-justified.htmlBullet points are left-wing communists – they only work when they’re left-justified. Can you summarize in bullet form? Many writers use bullet points in executive summaries on the basis that they are short and to the point, and because they believe that most readers prefer to read bullet points rath...Thu, 23 Apr 2026 17:58:06 +0000https://pujavs-firm-stud.gluu.info/how-can-i-get-my-credit-good-enough-to-buy-a-house.htmlhttps://pujavs-firm-stud.gluu.info/how-can-i-get-my-credit-good-enough-to-buy-a-house.htmlThere are three reliable ways to raise credit score fast when you want to buy a home: Reduce your credit card balances. Have friends or relatives with great credit add you to their accounts as an authorized user. Erase credit report errors with a rapid re-scorer (available only through your mortgage...Thu, 23 Apr 2026 17:57:11 +0000https://pujavs-firm-stud.gluu.info/how-do-i-mail-irs-form-83b.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-mail-irs-form-83b.htmlWhat are the steps to filing an 83(b) election? Mail the completed letter to the IRS within 30 days of your grant date: Mail to the IRS Service Center where you file your tax return — the address for your IRS Service Center can be found here. Preferably send the letter by certified mail and request ...Thu, 23 Apr 2026 17:47:15 +0000https://pujavs-firm-stud.gluu.info/what-is-the-extended-due-date-of-corporate-tax-returns.htmlhttps://pujavs-firm-stud.gluu.info/what-is-the-extended-due-date-of-corporate-tax-returns.htmlApril 15 April 15 is also the deadline to file for an extension to file your corporate tax return. Forms: Form 1120, U.S. Corporation Income Tax Return. Form 7004, Application for an Automatic Extension of Time. Federal income tax return, Form 1120, is due by April 15th for calendar year taxpayers, ...Thu, 23 Apr 2026 17:42:12 +0000https://pujavs-firm-stud.gluu.info/are-capital-gains-taxed-in-idaho.htmlhttps://pujavs-firm-stud.gluu.info/are-capital-gains-taxed-in-idaho.htmlCapital gains are taxable at both the federal and state levels. While the federal government taxes capital gains at a lower rate than regular personal income, states usually tax capital gains at the same rates as regular income. In Idaho, the uppermost capital gains tax rate was 7.4 percent. How doe...Thu, 23 Apr 2026 17:41:17 +0000https://pujavs-firm-stud.gluu.info/do-i-have-to-file-form-8858.htmlhttps://pujavs-firm-stud.gluu.info/do-i-have-to-file-form-8858.htmlWho Needs to File Form 8858? You will need to file Form 8858 if you are the owner of a foreign entity that is considered a disregarded entity of US income tax purposes. To have your business qualify as a disregarded entity, you will want to complete Form 8832 (Entity Classification Election) and fil...Thu, 23 Apr 2026 17:40:31 +0000https://pujavs-firm-stud.gluu.info/how-long-has-guam-been-a-us-territory.htmlhttps://pujavs-firm-stud.gluu.info/how-long-has-guam-been-a-us-territory.htmlAs part of their campaign during the Spanish-American War, the United States captured Guam in a bloodless landing on June 21, 1898. In 1898, the Treaty of Paris formalized the handover, and Guam officially came under U.S. rule. How long did Japan occupy Guam? Control of the island came under the Imp...Thu, 23 Apr 2026 17:35:10 +0000https://pujavs-firm-stud.gluu.info/is-severance-pay-subject-to-federal-income-tax.htmlhttps://pujavs-firm-stud.gluu.info/is-severance-pay-subject-to-federal-income-tax.htmlIs severance pay taxable? Yes, severance pay is taxable in the year that you receive it. Your employer will include this amount on your Form W-2 and will withhold appropriate federal and state taxes. Is severance pay subject to Social Security tax? Unfortunately, severance pay is taxable. In general...Thu, 23 Apr 2026 17:34:09 +0000https://pujavs-firm-stud.gluu.info/does-capital-gains-count-towards-income-tax.htmlhttps://pujavs-firm-stud.gluu.info/does-capital-gains-count-towards-income-tax.htmlCapital gains are generally included in taxable income, but in most cases, are taxed at a lower rate. Short-term capital gains are taxed as ordinary income at rates up to 37 percent; long-term gains are taxed at lower rates, up to 20 percent. Are capital gains taxes included in AGI? While capital ga...Thu, 23 Apr 2026 17:33:45 +0000https://pujavs-firm-stud.gluu.info/which-is-the-age-when-you-begin-to-receive-the-monthly-pension.htmlhttps://pujavs-firm-stud.gluu.info/which-is-the-age-when-you-begin-to-receive-the-monthly-pension.htmlVesting Age This is the age when you begin to receive the monthly pension. For instance, most pension plans keep their minimum vesting age at 45 years or 50 years. It is flexible up to the age of 70 years, though some companies allow the vesting age to be up to 90 years. Is pension given monthly or ...Thu, 23 Apr 2026 17:30:51 +0000https://pujavs-firm-stud.gluu.info/can-i-deduct-expenses-against-guaranteed-payments.htmlhttps://pujavs-firm-stud.gluu.info/can-i-deduct-expenses-against-guaranteed-payments.htmlSimply put, a guaranteed payment can never pay you more than the agreed upon amount. Any guaranteed payments made are treated as business expenses and are tax deductible. This means they will affect your net income number. Is guaranteed payment an expense? Guaranteed payments are payments that an en...Thu, 23 Apr 2026 17:22:22 +0000https://pujavs-firm-stud.gluu.info/what-is-the-first-thing-to-do-when-expanding-a-business-internationall.htmlhttps://pujavs-firm-stud.gluu.info/what-is-the-first-thing-to-do-when-expanding-a-business-internationall.html5 Steps to Take Before Expanding Your Business Internationally Leverage Influencer Relationships in Foreign Markets. Assess Your Capital. Hire a Market-Research Firm. Understand Language Barriers and Cultural Challenges. Get Employees On Board. Start Streaming the Courses on BusinessTown. How d...Thu, 23 Apr 2026 17:19:06 +0000https://pujavs-firm-stud.gluu.info/does-an-llc-need-to-make-an-s-election.htmlhttps://pujavs-firm-stud.gluu.info/does-an-llc-need-to-make-an-s-election.htmlBoth the LLC and S corporation are pass-through entities, meaning that the income of the business passes through to the owners. If you want your LLC to be taxed as an S corporation, you just need to file Form 2553. You don’t need to elect to be taxed as a corporation first. Why Elect S Corporation S...Thu, 23 Apr 2026 17:17:24 +0000https://pujavs-firm-stud.gluu.info/how-do-i-report-canada-pension-income-on-1040.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-report-canada-pension-income-on-1040.htmlIf you receive Canadian retirement or pension benefits while living in the US, you should report them on form 1040 or a 1040A (depending on which one you’re filing). Enter this income on the line where US social security benefits are reported. Is retirement income taxed in Canada? For example, withh...Thu, 23 Apr 2026 17:13:20 +0000https://pujavs-firm-stud.gluu.info/can-a-foreigner-start-a-business-in-norway.htmlhttps://pujavs-firm-stud.gluu.info/can-a-foreigner-start-a-business-in-norway.htmlYou must be over 18 to start a business in Norway, and if you’re a foreign national you’ll need a ‘D Number’. This is the registration card used for all foreigners in Norway. What kind of business can I start in Norway? More Small Business Investment Opportunities in Norway Oil and Gas Servicing Com...Thu, 23 Apr 2026 17:06:50 +0000https://pujavs-firm-stud.gluu.info/what-knowledge-do-you-need-for-stocks.htmlhttps://pujavs-firm-stud.gluu.info/what-knowledge-do-you-need-for-stocks.htmlHere are five essential skills you need for a job in the stock market: Analytical skills. The ability to do quality market analysis is fundamental to success in trading. Research skills. Capacity to stay calm. Record maintenance. Patience and discipline. Does investing in stocks require knowledg...Thu, 23 Apr 2026 16:59:13 +0000https://pujavs-firm-stud.gluu.info/what-are-4-mutual-fund-objectives.htmlhttps://pujavs-firm-stud.gluu.info/what-are-4-mutual-fund-objectives.htmlWhat are the most common investment objectives of mutual funds? Three words are commonly used to describe the objectives of mutual funds: growth (also known as capital appreciation), income, and preservation of capital. How many mutual funds should I have in my retirement portfolio? The consensus is...Thu, 23 Apr 2026 16:56:00 +0000https://pujavs-firm-stud.gluu.info/are-1099-employees-eligible-for-unemployment-in-nevada.htmlhttps://pujavs-firm-stud.gluu.info/are-1099-employees-eligible-for-unemployment-in-nevada.htmlPUA is available to Nevada workers who are unemployed, partially unemployed, unable to work or unavailable for work due to the COVID-19 pandemic and who are not eligible for unemployment insurance benefits. This includes many different groups of people: Self-employed. 1099 contract workers. Does Nev...Thu, 23 Apr 2026 16:54:29 +0000https://pujavs-firm-stud.gluu.info/are-property-taxes-high-in-co.htmlhttps://pujavs-firm-stud.gluu.info/are-property-taxes-high-in-co.htmlColorado’s commercial property values are taxed at four times the rate of residential properties, which critics say has put a disproportionate burden on businesses to fund local government and could stunt economic growth by making it too expensive to own or lease commercial space. Does Delaware have...Thu, 23 Apr 2026 16:53:36 +0000https://pujavs-firm-stud.gluu.info/why-is-my-tax-refund-being-held-up.htmlhttps://pujavs-firm-stud.gluu.info/why-is-my-tax-refund-being-held-up.htmlYou may get a letter or notice from the IRS saying there’s a problem with your tax return or your refund will be delayed. There are many reasons why the IRS may be holding your refund. You have unfiled or missing tax returns for prior tax years. The check was held or returned due to a problem with t...Thu, 23 Apr 2026 16:49:48 +0000https://pujavs-firm-stud.gluu.info/is-upper-st-clair-pa-a-good-place-to-live.htmlhttps://pujavs-firm-stud.gluu.info/is-upper-st-clair-pa-a-good-place-to-live.htmlUpper St. Clair is in Allegheny County and is one of the best places to live in Pennsylvania. Living in Upper St. Clair offers residents a sparse suburban feel and most residents own their homes. Is Upper saint clair pa safe? The report also recognized Cecil Township (sixth-safest city), Upper St. C...Thu, 23 Apr 2026 16:40:04 +0000https://pujavs-firm-stud.gluu.info/what-is-a-common-carrier-transport.htmlhttps://pujavs-firm-stud.gluu.info/what-is-a-common-carrier-transport.htmlA common carrier is defined by U.S. law as a private or public entity that transports goods or people from one place to another for a fee. A common carrier, such as a bus service, offers its services to the general public, unlike a private carrier that might be available to only specific clients on ...Thu, 23 Apr 2026 16:35:19 +0000https://pujavs-firm-stud.gluu.info/do-i-have-to-accept-ebay-payments.htmlhttps://pujavs-firm-stud.gluu.info/do-i-have-to-accept-ebay-payments.htmlIn most categories, you must accept either PayPal or credit and debit cards. If you’re a managed payments seller, forms of payment will be automatically selected for you. Your buyers will be able to pay with credit or debit card, Apple Pay, Google Pay, and PayPal. Does eBay accept other payment meth...Thu, 23 Apr 2026 16:34:54 +0000https://pujavs-firm-stud.gluu.info/can-international-student-own-a-house-in-us.htmlhttps://pujavs-firm-stud.gluu.info/can-international-student-own-a-house-in-us.htmlStudying in the U.S. has many perks such as getting an education from some of the top schools in the world. Living in the U.S. can, however, be a tough ball game. Rent is often expensive, so some people choose to rather buy an affordable house. No law prohibits an international student from buying a...Thu, 23 Apr 2026 16:26:42 +0000https://pujavs-firm-stud.gluu.info/how-do-you-say-thank-you-for-your-timely-response.htmlhttps://pujavs-firm-stud.gluu.info/how-do-you-say-thank-you-for-your-timely-response.htmlLess formal Thank you so much for the speedy reply. Thank you so much for your speedy reply. Thank you for the/your quick reply. Thank you for the/your quick response. Thanks so much for…. How do you say thank you for treats? For example, thank the person for treating you to the meal as part of your...Thu, 23 Apr 2026 16:21:58 +0000https://pujavs-firm-stud.gluu.info/can-the-irs-get-1099-transcripts.htmlhttps://pujavs-firm-stud.gluu.info/can-the-irs-get-1099-transcripts.html8 Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. The IRS can provide a transcript that includes data from these information returns. What is included in an IRS transcript? Tax Account Transcript – shows basic data such as return type, marital status, adjusted gross inc...Thu, 23 Apr 2026 16:20:29 +0000https://pujavs-firm-stud.gluu.info/how-are-special-trusts-taxed.htmlhttps://pujavs-firm-stud.gluu.info/how-are-special-trusts-taxed.htmlSpecial trusts are taxed at a sliding scale from 18% to 45% (same as natural persons). Top Tip: In order to claim the benefits applicable to a Special Trust Type A (for example relief from Capital Gains Tax under certain circumstances), the trustees should apply at a SARS branch for classification. ...Thu, 23 Apr 2026 16:15:52 +0000https://pujavs-firm-stud.gluu.info/can-you-incorporate-in-district-of-columbia.htmlhttps://pujavs-firm-stud.gluu.info/can-you-incorporate-in-district-of-columbia.htmlSubmitting DC Articles of Incorporation You can file your Washington DC Articles of Incorporation online, by mail, or in person. Is the District of Columbia owned by a corporation? DC has its own flag and own independent constitution. The Act of 1871 passed by Congress created a separate “corporatio...Thu, 23 Apr 2026 16:14:21 +0000https://pujavs-firm-stud.gluu.info/what-is-tenant-improvement-reimbursement.htmlhttps://pujavs-firm-stud.gluu.info/what-is-tenant-improvement-reimbursement.htmlThe tenant improvement allowance is usually paid as a reimbursement towards the cost incurred by the tenant, in making the necessary changes/renovations of the rented space. The reimbursement can be given as a lump sum, immediately after the renovation is carried out, or spread over the term of the ...Thu, 23 Apr 2026 16:06:02 +0000https://pujavs-firm-stud.gluu.info/is-it-legal-to-sell-coins-on-ebay.htmlhttps://pujavs-firm-stud.gluu.info/is-it-legal-to-sell-coins-on-ebay.htmlThe concern and rumors derived from ongoing changes to managed payment systems at eBay. The official statement said, “eBay will continue to allow sales of coins, paper money and bullion now and in the future.” Until then, there is no action required and sellers can continue to sell on eBay as they d...Thu, 23 Apr 2026 16:04:13 +0000https://pujavs-firm-stud.gluu.info/does-giving-to-charity-reduce-tax.htmlhttps://pujavs-firm-stud.gluu.info/does-giving-to-charity-reduce-tax.htmlCharitable contributions can only reduce your tax bill if you choose to itemize your taxes. Generally you’d itemize when the combined total of your anticipated deductions—including charitable gifts—add up to more than the standard deduction. Do charitable contributions reduce AGI? You may deduct cha...Thu, 23 Apr 2026 15:56:21 +0000https://pujavs-firm-stud.gluu.info/can-l1-visa-holder-invest-in-stocks.htmlhttps://pujavs-firm-stud.gluu.info/can-l1-visa-holder-invest-in-stocks.htmlVisa Interchange flexibility- Having a H1B Visa sponsorship, L1 Visa holders can change their visa status from L1 to H1B. Investment- L1 and L2 visa holder can buy or sell real estate, any other property or lottery in U.S. and/or can invest in the stock market or can start a business as their own as...Thu, 23 Apr 2026 15:53:16 +0000https://pujavs-firm-stud.gluu.info/how-do-i-keep-people-from-stealing-my-solar-panels.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-keep-people-from-stealing-my-solar-panels.html5 Ways to Guard against Commercial Solar Panel Theft No. 1: Install Motion-Detecting Lights. No. 2: Connect Commercial Solar Panels to an Alarm. No. 3: Link the Solar Panel Racks Together. No. 4: Fence Your Commercial Solar Panel Array. No. 5: Add Locking Fasteners to Solar Panels. Do you get mo...Thu, 23 Apr 2026 15:37:32 +0000https://pujavs-firm-stud.gluu.info/what-are-hra-requirements.htmlhttps://pujavs-firm-stud.gluu.info/what-are-hra-requirements.htmlThe primary requirements for an HRA are that (1) the plan must be funded solely by the employer and cannot be funded by salary reduction, and (2) the plan may provide benefits for substantiated medical expenses only. HRAs may be designed in many fashions to suit the specific needs of employer and em...Thu, 23 Apr 2026 15:37:21 +0000https://pujavs-firm-stud.gluu.info/what-happens-if-your-visa-runs-out-in-new-zealand.htmlhttps://pujavs-firm-stud.gluu.info/what-happens-if-your-visa-runs-out-in-new-zealand.htmlIf you stay after your visa expires You: cannot work or study, and will have to pay for your health care. may not be able to come back to New Zealand again if you are here without a visa for 42 days or longer. risk being detained or deported. What are the rules for returning to NZ? If you are return...Thu, 23 Apr 2026 15:31:25 +0000https://pujavs-firm-stud.gluu.info/do-employees-have-to-contribute-to-403b.htmlhttps://pujavs-firm-stud.gluu.info/do-employees-have-to-contribute-to-403b.htmlDoes the employer have to contribute to a 403(b) plan for employees? No. An employer may, but is not required to, contribute to the 403(b) plan for employees. Does a 403b follow you from job to job? If you leave your job to take on new employment, you may be able to roll over your 403(b) plan into y...Thu, 23 Apr 2026 15:12:15 +0000https://pujavs-firm-stud.gluu.info/how-do-you-partner-with-a-well-established-business.htmlhttps://pujavs-firm-stud.gluu.info/how-do-you-partner-with-a-well-established-business.htmlTo ensure your business partnership stays on course, follow these tips. Share the same values. Choose a partner with complementary skills. Have a track record together. Clearly define each partner’s role and responsibilities. Select the right business structure. Put it in writing. Be honest wi...Thu, 23 Apr 2026 15:11:25 +0000https://pujavs-firm-stud.gluu.info/what-is-the-salary-rule-of-thumb.htmlhttps://pujavs-firm-stud.gluu.info/what-is-the-salary-rule-of-thumb.htmlThe 50/30/20 rule This is a popular rule for breaking down your budget. The 50-30-20 rule is 50% of your income for necessities, like housing and bills; 30% for wants, like dining or entertainment; and 20% for financial goals, like paying off debt or saving for retirement. What is a good rule of thu...Thu, 23 Apr 2026 15:08:20 +0000https://pujavs-firm-stud.gluu.info/how-do-car-dealerships-operate.htmlhttps://pujavs-firm-stud.gluu.info/how-do-car-dealerships-operate.htmlDealerships pay wholesale price on trade-ins but sell for retail, a practice which, depending on the car and the current market conditions, can sometimes allow for thousands of dollars in profit. Selling trade-ins on the used lot means big profits for dealerships, often netting more cash than the sa...Thu, 23 Apr 2026 15:07:23 +0000https://pujavs-firm-stud.gluu.info/what-3-financial-statements-must-a-nonprofit-organization-prepare-annu.htmlhttps://pujavs-firm-stud.gluu.info/what-3-financial-statements-must-a-nonprofit-organization-prepare-annu.htmlNonprofits use four main financial reporting statements: balance sheet, income statement, statement of cash flows and statement of functional expenses. Three of these are similar to common for-profit company statements, with the functional expenses statement being unique. Can a 501c6 start a 501c3? ...Thu, 23 Apr 2026 15:03:42 +0000https://pujavs-firm-stud.gluu.info/how-do-i-report-income-outside-the-us.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-report-income-outside-the-us.htmlGenerally, you report your foreign income where you normally report your U.S. income on your tax return. Earned income (wages) is reported on line 7 of Form 1040; interest and dividend income is reported on Schedule B; income from rental properties is reported on Schedule E, etc. What is General Cat...Thu, 23 Apr 2026 15:00:36 +0000https://pujavs-firm-stud.gluu.info/what-is-a-k1-for-estate.htmlhttps://pujavs-firm-stud.gluu.info/what-is-a-k1-for-estate.htmlA Schedule K-1 is the official federal tax form that’s used to report earnings and losses when there is an investment in a partnership. In cases of estate planning, Schedule K-1s are used to report earned income from the Trust. What is a decedent’s estate tax return? IRS Form 1041, U.S. Income Tax R...Thu, 23 Apr 2026 14:56:02 +0000https://pujavs-firm-stud.gluu.info/what-does-it-mean-we-are-reviewing-your-disability-benefit-application.htmlhttps://pujavs-firm-stud.gluu.info/what-does-it-mean-we-are-reviewing-your-disability-benefit-application.htmlmedical decision New Disability Applications “Benefit Application Under Review: A medical decision has been made and we are working to process your benefit application.” It also might say something about how a Social Security representative may reach out if they need clarification about certain part...Thu, 23 Apr 2026 14:54:12 +0000https://pujavs-firm-stud.gluu.info/how-long-do-you-have-to-hold-shares-before-selling-in-australia.htmlhttps://pujavs-firm-stud.gluu.info/how-long-do-you-have-to-hold-shares-before-selling-in-australia.html12 months Individual investors can get a 50% discount on their capital gains – once capital losses have been added – if they owned their shareholdings for more than 12 months before selling them. How long do you have to hold a stock before you sell? You must own a stock for over one year for it to b...Thu, 23 Apr 2026 14:47:24 +0000https://pujavs-firm-stud.gluu.info/what-questions-you-need-to-ask-when-buying-a-house.htmlhttps://pujavs-firm-stud.gluu.info/what-questions-you-need-to-ask-when-buying-a-house.html15 best questions to ask when buying a house What’s my total budget? Is the home in a flood zone or prone to other natural disasters? Why is the seller leaving? What’s included in the sale? Were there any additions or major renovations? How old is the roof? How old are the appliances and major...Thu, 23 Apr 2026 14:34:02 +0000https://pujavs-firm-stud.gluu.info/can-whistleblowers-receive-rewards.htmlhttps://pujavs-firm-stud.gluu.info/can-whistleblowers-receive-rewards.htmlFederal laws require the government to reward whistleblowers with a percentage of the money that it recovers as a result of their tip. Whistleblowers may receive up to 30% of the total monetary recovery as a reward. Is whistleblower reward taxable? Two recent court decisions and a 2004 statute affir...Thu, 23 Apr 2026 14:31:05 +0000https://pujavs-firm-stud.gluu.info/how-do-i-make-my-own-vitamin-brand.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-make-my-own-vitamin-brand.html4 Steps to Starting Your Own Health Supplement Brand Step 1: Identify Your Market. Step 2: Create your Product to Fit your Target Market. Step 3: Sales, Marketing & Distribution. Step 4: Once You Complete These Three Steps the Hard Part is over, Let Us Take Care of the Rest! Can anyone sell n...Thu, 23 Apr 2026 14:30:47 +0000https://pujavs-firm-stud.gluu.info/can-the-bank-take-your-house-if-its-in-a-trust.htmlhttps://pujavs-firm-stud.gluu.info/can-the-bank-take-your-house-if-its-in-a-trust.htmlYou cannot automatically take out a new loan or refinance the loan on a property that is in the trust. Many banks will not refinance your home if it is in a living trust. You may have to transfer the property out of the trust and back to the grantor before you can refinance. Is it wise to put your h...Thu, 23 Apr 2026 14:12:15 +0000https://pujavs-firm-stud.gluu.info/what-is-k1-risk.htmlhttps://pujavs-firm-stud.gluu.info/what-is-k1-risk.htmlThis at-risk investment consists of the funds and/or the adjusted basis of any property that was contributed to the partnership, as well as any amounts that were borrowed for use in the partnership (if the taxpayer is personally liable for repayment). See: Instructions for 6198 At-Risk Limitations. ...Thu, 23 Apr 2026 14:07:07 +0000https://pujavs-firm-stud.gluu.info/how-do-i-start-a-car-consulting-business.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-start-a-car-consulting-business.htmlStarting an auto consulting business requires you to make a thorough research on your market and determine your target client’s needs. The services that your auto consulting firm has to offer may vary depending on your clients needs. Is used car business profitable? As new car margins collapse, used...Thu, 23 Apr 2026 14:03:58 +0000https://pujavs-firm-stud.gluu.info/how-much-should-i-pay-my-business-investors.htmlhttps://pujavs-firm-stud.gluu.info/how-much-should-i-pay-my-business-investors.htmlAngel investors typically want from 20 to 25 percent return on the money they invest in your company. Venture capitalists may take even more; if the product is still in development, for example, an investor may want 40 percent of the business to compensate for the high risk it is taking. Can you get...Thu, 23 Apr 2026 13:56:33 +0000https://pujavs-firm-stud.gluu.info/do-payroll-taxes-get-refunded.htmlhttps://pujavs-firm-stud.gluu.info/do-payroll-taxes-get-refunded.htmlThe refundable credit is capped at $5,000 per employee and applies against certain employment taxes on wages paid to all employees. Eligible employers can reduce federal employment tax deposits in anticipation of the credit. Why are tax returns being returned? A refund is due only when you have proo...Thu, 23 Apr 2026 13:53:57 +0000https://pujavs-firm-stud.gluu.info/can-i-take-a-lump-sum-from-my-pension-fund.htmlhttps://pujavs-firm-stud.gluu.info/can-i-take-a-lump-sum-from-my-pension-fund.htmlThere are no restrictions on the amount you can take using income drawdown. This means there’s no maximum amount you can take, and you won’t need £12,000 in other annual income to withdraw as much as you want to. You can still take 25% of your pension pot as a tax-free lump sum. How much of my pensi...Thu, 23 Apr 2026 13:46:38 +0000https://pujavs-firm-stud.gluu.info/is-more-federal-tax-withheld-for-single-or-married.htmlhttps://pujavs-firm-stud.gluu.info/is-more-federal-tax-withheld-for-single-or-married.htmlIRS Form W-4, which you file with your employer when you start a job, is used to calculate how much money will be withheld from your paycheck to cover taxes. In general, married couples who file their taxes jointly will have less withheld from their paychecks than singles. Can you file married feder...Thu, 23 Apr 2026 13:43:54 +0000https://pujavs-firm-stud.gluu.info/can-one-spouse-take-out-a-second-mortgage.htmlhttps://pujavs-firm-stud.gluu.info/can-one-spouse-take-out-a-second-mortgage.htmlIt is impossible to legally obtain a second mortgage on a marital residence without the spouse’s consent. He also can obtain a second mortgage on the marital residence with his wife’s consent without making her a co-borrower or cosigner. This is advantageous if the spouse’s credit or debt will hinde...Thu, 23 Apr 2026 13:37:31 +0000https://pujavs-firm-stud.gluu.info/how-long-do-you-have-to-be-married-to-get-alimony-in-va.htmlhttps://pujavs-firm-stud.gluu.info/how-long-do-you-have-to-be-married-to-get-alimony-in-va.htmlIf you’ve been married 1-5 years, the presumption is that you will not receive spousal support. If you’ve been married 6-18 years, the presumption is that you’ll receive support for half the length of the marriage. If you’ve been married for 19 or more years, the presumption is that you’ll receive s...Thu, 23 Apr 2026 13:37:12 +0000https://pujavs-firm-stud.gluu.info/how-do-i-get-an-individual-ein.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-get-an-individual-ein.htmlStep 1: Determine Your Eligibility You may apply for an EIN online if your principal business is located in the United States or U.S. Territories. The person applying online must have a valid Taxpayer Identification Number (SSN, ITIN, EIN). You are limited to one EIN per responsible party per day. C...Thu, 23 Apr 2026 13:36:20 +0000https://pujavs-firm-stud.gluu.info/is-there-an-age-you-must-take-distributions-by.htmlhttps://pujavs-firm-stud.gluu.info/is-there-an-age-you-must-take-distributions-by.htmlYour required minimum distribution is the minimum amount you must withdraw from your account each year. You generally have to start taking withdrawals from your IRA, SEP IRA, SIMPLE IRA, or retirement plan account when you reach age 72 (70 ½ if you reach 70 ½ before January 1, 2020). At what age can...Thu, 23 Apr 2026 13:36:18 +0000https://pujavs-firm-stud.gluu.info/is-summer-a-bad-time-to-sell-your-house.htmlhttps://pujavs-firm-stud.gluu.info/is-summer-a-bad-time-to-sell-your-house.htmlSummer (June-August) The summer months are one of the most popular times of year to sell a home. However, just as you wouldn’t want to sell a home in upstate New York in the dead of winter, so too is it best to avoid selling homes in hot places during the summer months. Do houses sell for more in th...Thu, 23 Apr 2026 13:26:24 +0000https://pujavs-firm-stud.gluu.info/do-nonprofits-use-income-statements.htmlhttps://pujavs-firm-stud.gluu.info/do-nonprofits-use-income-statements.htmlNonprofits use four main financial reporting statements: balance sheet, income statement, statement of cash flows and statement of functional expenses. How do nonprofits evaluate financial statements? Examine the income for previous years to identify the average revenue generated annually and compar...Thu, 23 Apr 2026 13:25:48 +0000https://pujavs-firm-stud.gluu.info/do-i-need-disability-insurance-at-age-60.htmlhttps://pujavs-firm-stud.gluu.info/do-i-need-disability-insurance-at-age-60.htmlYou must be under age 60 to receive disability benefits. When you turn 60, your disability benefit will end unless you still have eligible dependent children, and you may apply for service retirement. Do I have to claim short term disability on my taxes? The federal government doesn’t tax short-term...Thu, 23 Apr 2026 13:24:51 +0000https://pujavs-firm-stud.gluu.info/do-looks-matter-in-consulting.htmlhttps://pujavs-firm-stud.gluu.info/do-looks-matter-in-consulting.htmlThe management consultant application process is challenging enough without worrying about how your looks might affect your chances at success. Research shows that looks do matter. You might be surprised, though. Read more… Can you be a consultant with no experience? Here’s the good news: starting a...Thu, 23 Apr 2026 13:23:56 +0000https://pujavs-firm-stud.gluu.info/can-a-trust-distribute-to-a-non-resident.htmlhttps://pujavs-firm-stud.gluu.info/can-a-trust-distribute-to-a-non-resident.htmlRules for non-resident beneficiaries Generally, the net income of a trust is taxed to beneficiaries of the trust under section 97. However, section 98 applies in certain cases to tax a trustee in relation to a beneficiary, including where a beneficiary is a non-resident at the end of an income year....Thu, 23 Apr 2026 13:12:42 +0000https://pujavs-firm-stud.gluu.info/do-you-sue-a-trust-or-the-trustee.htmlhttps://pujavs-firm-stud.gluu.info/do-you-sue-a-trust-or-the-trustee.htmlWhile you technically cannot sue a family trust, you can sue the trustee of a family trust if you have a claim to assets held by that trust, or if you think that the trustee is mismanaging or stealing from the trust. Can an attorney under an LPA act for a trustee? Although an LPA can include some sp...Thu, 23 Apr 2026 13:09:34 +0000https://pujavs-firm-stud.gluu.info/what-is-included-in-wages-on-tax-return.htmlhttps://pujavs-firm-stud.gluu.info/what-is-included-in-wages-on-tax-return.htmlBox 1 “Wages, tips, other compensation”: This is federal, taxable income for payments in the calendar year. The amount is calculated as YTD earnings minus pre- tax retirement and pre-tax benefit deductions plus taxable benefits (i.e., certain educational benefits). What is considered wage income? Wa...Thu, 23 Apr 2026 13:05:02 +0000https://pujavs-firm-stud.gluu.info/what-is-an-example-of-restitution-in-criminal-law.htmlhttps://pujavs-firm-stud.gluu.info/what-is-an-example-of-restitution-in-criminal-law.htmlFor example, a defendant might need to pay restitution for a victim’s lost income resulting from injuries, and they might need to cover medical and therapy costs. In a murder case, the defendant might be ordered to pay the funeral expenses of the victim and pay for counseling for their family member...Thu, 23 Apr 2026 12:41:10 +0000https://pujavs-firm-stud.gluu.info/can-i-reuse-fbar-form.htmlhttps://pujavs-firm-stud.gluu.info/can-i-reuse-fbar-form.htmlThere’s a new and exciting version of the FinCEN Report 114, lovingly known as the FBAR. And that means you can’t recycle last year’s copy (like you did every other year) unless you managed to submit it before Feb 1, 2019 (which fewer than −273.15 people do each year). How can I file FBAR without It...Thu, 23 Apr 2026 12:36:32 +0000https://pujavs-firm-stud.gluu.info/what-is-the-meaning-of-legal-fees.htmlhttps://pujavs-firm-stud.gluu.info/what-is-the-meaning-of-legal-fees.htmlNoun. 1. legal fee – a fee paid for legal service. law, jurisprudence – the collection of rules imposed by authority; “civilization presupposes respect for the law”; “the great problem for jurisprudence to allow freedom while enforcing order” fee – a fixed charge for a privilege or for professional ...Thu, 23 Apr 2026 12:35:13 +0000https://pujavs-firm-stud.gluu.info/what-happens-when-the-executor-of-a-trust-dies.htmlhttps://pujavs-firm-stud.gluu.info/what-happens-when-the-executor-of-a-trust-dies.htmlIf a will’s executor dies or is unable to serve for other reasons, the court appoints another person. After your death, this person, also called an agent, personal representative, or fiduciary, handles your estate. If a will’s executor dies or is unable to serve for other reasons, the court appoints...Thu, 23 Apr 2026 12:24:26 +0000https://pujavs-firm-stud.gluu.info/are-reimbursements-taxable-for-self-employed.htmlhttps://pujavs-firm-stud.gluu.info/are-reimbursements-taxable-for-self-employed.htmlIf the employer is self-employed, any reimbursements for their own or their dependents’ health care costs are taxable income to the self-employed employer. Should reimbursement be included on 1099? Option #2: If the business does not have an accountable plan and does not require independent contract...Thu, 23 Apr 2026 12:17:00 +0000https://pujavs-firm-stud.gluu.info/do-discover-send-student-loans-to-the-school.htmlhttps://pujavs-firm-stud.gluu.info/do-discover-send-student-loans-to-the-school.htmlWe certify and disburse loan amounts through your school so you do not borrow more than you need. How fast can I get a Discover student loan? How long does it take to get a Discover student loan? The typical time from completed application to approval for a Discover student loan is 15 minutes. For a...Thu, 23 Apr 2026 12:08:28 +0000https://pujavs-firm-stud.gluu.info/how-do-i-exclude-invoices-in-quickbooks.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-exclude-invoices-in-quickbooks.htmlThen you can follow these steps: Go to the Accountant menu and select Batch Delete/Void Transactions. Choose Invoices under Transaction Type. Select the transaction you want to void from the available transactions list. Click Review and Void. Select Back Up and Void. Press Yes to affirm you want to...Thu, 23 Apr 2026 12:08:22 +0000https://pujavs-firm-stud.gluu.info/is-installing-a-new-hvac-system-tax-deductible.htmlhttps://pujavs-firm-stud.gluu.info/is-installing-a-new-hvac-system-tax-deductible.htmlThere is a new tax law that allows business owners to immediately expense their air conditioning, heating, and ventilation system. Under this new tax law, you can offset the cost of a whole new HVAC system for up to $5,000 or more. However, you can claim a tax credit. How much can you make owning a ...Thu, 23 Apr 2026 12:06:05 +0000https://pujavs-firm-stud.gluu.info/can-you-have-no-taxes-withheld.htmlhttps://pujavs-firm-stud.gluu.info/can-you-have-no-taxes-withheld.htmlYou might have claimed to be exempt from withholding on your Form W-4. You must meet certain requirements to be exempt from withholding and have no federal income tax withheld from your paychecks. You should check with your HR department to make sure you have the correct amount withheld. When you fi...Thu, 23 Apr 2026 12:05:59 +0000https://pujavs-firm-stud.gluu.info/what-does-capital-account-mean-on-k1.htmlhttps://pujavs-firm-stud.gluu.info/what-does-capital-account-mean-on-k1.htmlThe beginning capital account value comes from the previous year’s ending value. Capital contributed during the year would be any money the partner put into the business and is an addition to the account value. The current year increase or decrease line will be the partner’s share of the profits or ...Thu, 23 Apr 2026 12:03:34 +0000https://pujavs-firm-stud.gluu.info/how-do-i-enter-time-in-freshbooks.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-enter-time-in-freshbooks.htmlYou can add Time Entries for any Team Member except Contractors, using these steps: Click on the Time Tracking section. Click on the Day, Week, or Month sub-tab. In the dropdown under Hours Logged By, select the Team Member you want to add time for. A banner will appear indicating You are viewing [T...Thu, 23 Apr 2026 11:59:41 +0000https://pujavs-firm-stud.gluu.info/is-it-illegal-to-get-paid-once-a-month.htmlhttps://pujavs-firm-stud.gluu.info/is-it-illegal-to-get-paid-once-a-month.htmlMost awards, enterprise agreements or registered agreements will set out when employees must be paid (weekly, fortnightly or monthly). If it doesn’t, employees must be paid at least monthly. Employees need to be paid money for their work – they cannot be ‘paid in-kind’ (for example, with goods such ...Thu, 23 Apr 2026 11:59:09 +0000https://pujavs-firm-stud.gluu.info/what-are-the-requirements-to-install-solar-panels.htmlhttps://pujavs-firm-stud.gluu.info/what-are-the-requirements-to-install-solar-panels.htmlSolar Power Installation Requirements: What You Need to Know Energy Information to Size the Solar. A Place to Put the Solar Panels. An Electric Panel with Sufficient Capacity. A Way to Connect the Solar. A Roof in Good Condition. A Way to Pay for the Solar. What safety standards are used in sol...Thu, 23 Apr 2026 11:49:59 +0000https://pujavs-firm-stud.gluu.info/what-happens-when-my-otc-stock-goes-public.htmlhttps://pujavs-firm-stud.gluu.info/what-happens-when-my-otc-stock-goes-public.htmlWhile a lot of fanfare may occur when a stock is newly listed on an exchange—especially on the NYSE—there isn’t a new initial public offering (IPO). Instead, the stock simply goes from being traded through the OTC market to being traded on the exchange. Depending on the circumstances, the stock symb...Thu, 23 Apr 2026 11:49:26 +0000https://pujavs-firm-stud.gluu.info/how-do-i-start-a-consulting-business-in-nc.htmlhttps://pujavs-firm-stud.gluu.info/how-do-i-start-a-consulting-business-in-nc.htmlBusiness Planning Checklist Create a business plan. Decide on your business structure and register your business name. Get license requirements. Obtain the necessary tax information. Identify sources of financing. Learn about employer reporting requirements and responsibilities. What does North...Thu, 23 Apr 2026 11:41:11 +0000https://pujavs-firm-stud.gluu.info/what-are-3-ways-you-can-lower-your-taxable-income.htmlhttps://pujavs-firm-stud.gluu.info/what-are-3-ways-you-can-lower-your-taxable-income.htmlAs of right now, here are 15 ways to reduce how much you owe for the 2020 tax year: Contribute to a Retirement Account. Open a Health Savings Account. Use Your Side Hustle to Claim Business Deductions. Claim a Home Office Deduction. Write Off Business Travel Expenses, Even While on Vacation. 15 Lega...Thu, 23 Apr 2026 11:40:50 +0000https://pujavs-firm-stud.gluu.info/what-types-of-entities-does-asc-740-apply-to.htmlhttps://pujavs-firm-stud.gluu.info/what-types-of-entities-does-asc-740-apply-to.htmlASC 740 covers federal, foreign, state and local (including franchise) taxes based on income. Also covered are an enterprise’s domestic and foreign operations that are consolidated, combined, or accounted for by the equity method, and foreign enterprises that prepare financial statements in accordan...Thu, 23 Apr 2026 11:35:05 +0000