409a Compliance on Written Plan

Edison and Upper Saddle River, NJ – February 21, 2008 – The Internal Revenue Service recently issued Notice 2007-78 that provides plan sponsors an extension to December 31, 2008 to maintain compliance with written documentation relative to deferred compensation plans. Written language of a deferred compensation plan must be in compliance with the regulation as of the end of this year. Plans, therefore, have extra time to be modified to comply in the written form, but must continue to be in compliance operationally with Section 409A. Where written plan provisions don’t comply with the regulation, plan sponsors will not violate 409A if:

• The plan operates in compliance with 409A;

• Is amended on or before the December 31, 2008 deadline; and

• Complies with 409A retroactive to January 1, 2007.

What does this mean? Although the IRS has extended the deadline for compliance relative to written plan documentation, the plan itself must already operate under the 409A regulations. Therefore, there is no relief in the manner in which deferrals are made. Some of the key deferral aspects that 409A stipulates and for which compliance should already be in effect are as follows:

• Timing of deferrals. Deferral elections must be made before December 31 for compensation that will be deferred during the following calendar year. For example, compensation that will be deferred during 2008 would have required that the election be made before December 31, 2007. The exception to this election rule includes any “performance-based compensation”.

• Deferral of “performance-based compensation”. Performance-based compensation is any compensation that is contingent on satisfying pre-established performance objectives that cover a period of at least 12 consecutive months. An election to defer performance-based compensation may be made up to 6 months before the end of the period; this does not include amounts that will be paid regardless of performance, or if the amount is based on performance objectives that are certain to be met at the time they were established. Performance objectives are considered “pre-established” if they are documented, in writing, no later than 90 days from the beginning of the period. For example, assuming a short-term incentive plan runs from January 1 through December 31, 2008, with awards based on performance, a participant may elect to defer this form of compensation until June 30, 2008, so long as the objectives were established, in writing, by March 31, 2008, and that the level of performance cannot be currently ascertained.

• Changes to deferral options. A participant may change the form or timing of deferral, so long as: a) the election will not be effective until 12 months after the election is made; b) payments affected by such change are delayed for at least 5 years from the original payment date; and c) elections relative to distributions as of a specified time or on a fixed schedule are made at least 12 months before the scheduled payment date. This provision excludes payments made as a result of the participant’s death or disability.

• Delay in Payments for “Key Employees”. 409A requires that payments under a deferred compensation plan must be delayed 6 months for key employees, as defined by IRC §416(i). A key employee is one that, at any time during the plan year, is:

* an officer having an annual compensation greater than 0,000;

* a 5% owner of the company; or

* a 1% owner of the company having an annual compensation of more than 0,000.

Given that the administrative changes are already underway relative to deferrals, the following questions relative to written documentation should be evaluated and action taken by December 31, 2008 to comply with the transition relief period:

• Are there any aspects of the plan that still conflict with 409A?

• Does the plan’s language comply with the requirements under the regulation?

• Are deferral elections made on a written vehicle that complies with the regulation?

• Are elections for performance-based compensation made appropriately? Are performance objectives pre-established and is the level of performance against these objectives substantially unknown at the time that deferrals can be elected?

• Are changes to deferral options properly documented within the plan?

• Does the plan document reflect the following:

* Is in the form of a written document;

* States a specific formula to calculate deferred compensation;

* Indicates the payment schedule or triggering events;

* Specifies a six-month payout delay for “key employees”;

* Provides specific language regarding acceleration of distributions; and

* Includes a clause regarding substantial risk of forfeiture on deferred amounts?

Compliance with 409A is a key aspect of successful administration of deferred compensation plans, and obviously, avoidance of scrutiny and penalties. A thorough examination of administration of your deferred compensation plans and implementation of changes to maintain compliance of written documentation is essential before the December 31, 2008 deadline. Outside professional advice can provide an objective look at your deferred compensation arrangements, and provide the necessary guidance to move towards full compliance with 409A.

__________

The written advice was not intended or written to be used, and cannot be used by any taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer. The foregoing legend has been affixed pursuant to U.S. Treasury Regulations governing tax practice.

__________

Find More Written Articles

Moon as the Earliest Calendar

Moon as the Earliest Calendar give readers of the Holy Bible information recorded in ancient times.  Lunar/solar calendars were common throughout the ancient world.  Three calendar systems that help our study of Bible times are the Jewish, Mesoamerican and the Egyptian calendars.  Changes in the appearance of the moon at night provide the seven-day week.  Time steps in the lunar/solar calendar accumulate for longer time cycles.

Moon as the Earliest Calendar

Clark Nelson

2282 wds

Moon as the Earliest Calendar

I AM speaks to people through His Word, the Holy Bible.  Historical, inspirational and supernatural, the Bible has been with us since calendar recording began.  Readers of the Holy Bible can understand the records of ancient times.  We discern what the numbered ages in the Old Testament actually mean by using three oldest calendars.  Three calendar systems that help our study of Bible times are the Jewish, Mesoamerican and the Egyptian calendars.  These three calendars allow us to trace back into remote prehistory.  The word prehistory includes the “before time”, and the compound of “His” and “story.”  Scientists who have worked with these very early cultures can provide the basic calendar methods that were once used to measure time.  We need to review the Lord’s units of main time keeping to see the way ancient humanity dealt with time observation.

Early parts of the Old Testament mention days and years together.  Time and the Biblical Creation include major fundamental concepts known to the ancient Jewish people.  The Old Testament provides our first realistic ideas about time reckoning and recording.  The Lord defines the day and night in the book of Genesis.  The very first calendar of one day had begun.  Description of the seven-day Creative Week further defines basic operation of the calendar.  The sacred seven-day week is a fundamental religious idea.  Four phases of the moon marked four weekly intervals during the month.  Approximate lunar phases are attached to the origins of the calendar Sabbath week.  Seven-day weeks and lunar months create the lunar-side of the lunar/solar calendars.

We are discovering ancient days when timekeepers watched the sun, moon and stars.  The Jewish Calendar is simple when you understand the numbers used.  The Jewish Calendar is based on the sun and moon together and measures chronology in numbered years from the Creation year 1.  Modern recorded dates denote this era as B.C.E. for “Before Common Era”.  Christianity dates according to the birth of Christ.  The same B.C.E. initials mean “Before Christian Era” or simply B.C. for “Before Christ.”  Time reckoning after Christ applies the A.D. marking of Anno Domini, which stems from the Latin meaning: “After Divinity” in the year of our Lord.

Calendar systems map world chronology according to different beginnings.  Some follow Jewish tradition and put the Creation date at 5,767 years ago or about 3,761 years B.C.E.  Others credit Archbishop Ussher with calculating in 1,701 A.D. that Creation took place in 4,004 B.C.  The Egyptian Calendar begins between 4,236 B.C.E. and 4,241 B.C.E., along with Egyptian mythology explaining the world’s creation.  Starting dates depend on star observation in Egypt, since that is the only way primal society had to mark calendar years.  Another plan estimates the starting Mayan Calendar date to be 3,113 B.C.E.  Shared calendar characteristics enable deeper inspection of prehistoric time reckoning.  Sacred texts and current science provide clues needed to reconstruct the oldest Biblical history.  Important traits gathered from past calendar time streams become woven together to obtain hybrid insight.  Three ancient calendar systems form the world’s oldest trunk line of calendar science.  God used a lunar/solar calendar to write listed ages for the Antediluvian Patriarchs.  The family of Adam heralds new discovery from the earliest time.

Ages of Adam will aid you through better understanding of the Old Testament and significant calendar information.  The work at timeemits.com stresses time reckoning and recording.  We return to the origins of day and night that lead up to the sacred seven-day week to explore this affinity between God above and calendar times.

Genesis 1:4

“And God saw the light, that it was good: and God divided the light from the darkness.”

God was “between” the light, and the darkness in the literal Hebrew definition.  This basic interlinear Bible definition establishes a slightly different thought of God being between or separating, daylight on the one hand, and darkness on the other.  This meaning sets the precedence for identifying day and night.

Genesis 1:5

“And God called the light Day, and the darkness he called Night.  And the evening and the morning were the first day.”

The Lord put two great lights in heaven, one to rule the day and one to rule the night.  The light of the sun measured the day and the light of the moon measured time greater than a day.  The greater light is, of course, the sun.  Everything we call solar deals with the sun.  The lesser light, or luminary, is the moon.  The word lunar relates to the moon or the month.  The sun and moon identify as luminaries.

This work of God, of dividing, separating or coming between daylight and darkness to measure time is the basic premise of the original Jewish calendar.  Calendars, time, and the sacred seven-day week have inspired the purest of time references to the Holy Bible.  We must examine formative religions and ideas about time.  In chapter 5 of Genesis, a correlation exists between the “begat” genealogy following Adam and numerical ties to ancient calendars.  Adam and his descendants through Noah are the Antediluvian Patriarchs.  Antediluvian tells us they were before the great flood of Noah and all were Patriarchs or fore fathers of humanity.  The Holy Bible provides our greatest treasure of calendar history and early theology.  The Master of the Universe, He who sits upon the throne of glory and grace, stretches forth His right hand to give us time.

We become one human race when you put man and woman together.  There are two literal Hebrew definitions involved here.  Adam meant “the man,” in the literal Hebrew sense of the word.  Adam, the word, differs from a personal pronoun name like Bob or John.  Adam is the human being, the generic man or a breathing creature.  Adam in this work refers to the universal, generic meaning for man.  The man is a derivative form of the root word that describes reddish clay, soil or dust.  Literal word searches furnish meanings that aid our calendar study.  A synthesis of faiths and mythology sharpen initial views regarding civilization.  People have always marked birth and death by the calendar.  Calendars unite with the spiritual afterlife in memorials.  Early religions recognized conceptions of the spirit and soul after death by burial and by saying “from dust unto dust.”  The lifetime of Adam is given precise lunar/solar years in chapter 5 of Genesis.

Eve is the woman in literal Hebrew.  She is the life-giver, mother to the living, or child-bearer.  The feminine fertility issue has always been associated with lunar observation.  The lunar month forever etches upon humanity the moon — mother perceptions of ancient times.  Cycles of new moons were basic time reckoning ingredients for lunar/solar calendars.  Where Eve represented the feminine side of human order according to lunar observation, Adam represented the masculine, solar side, according to solar positioning on the horizon.  In other words, Adam’s male image also implied meaning toward the rising and setting positions of the sun through all four seasons during the year.  Adam and Eve have embedded connections with primitive cosmology.

Clarification of God resting on the seventh day defines a separation between successive time frames.  God again divides, separates or is between the light and darkness of the moon.  Repeated instances in a theme show a holy relationship is present between specific divisions of calendar times.  Transition from one lunar phase ending to commencement of the next lunar phase is the most revered unit of time measurement known.  God set aside the Sabbath Day as holy.  God consecrated the Jewish Shabbat for all time to come.  The sacred Jewish significance of the seven-day week and the number seven elsewhere support religious observance of the moon as an early calendar.

The lunar/solar calendar begins to emerge with a variety of ultimate connotations.  Day unto night, between the weeks as Sabbath, new moon crescents and finally intercalary days all continue divine providence upon Earth.  Time steps in the lunar/solar calendar accumulate for longer time cycles.  Years and then multiple of years exhibit the same religious notions to vast proportions.

Changes in the appearance of the moon at night provide the seven-day week.  Divisions of seven-days separate the four basic lunar phases noted in figure 1.  Starting with a new moon crescent, the moon gradually comes into view on following nights.  The first half of the moon is visible in about seven-days.  The moon waxes until full moon at the end of two weeks.  Lunar light reverses progression in the third week, waning to half visibility.  A fourth week completes the month and visibility diminishes toward a new moon.  Completion of four lunar phases comprises the month.  The true lunar month measures 29.53-days.  Ancient calendar makers recorded approximations according to actual observation.  Whole lunar months of 29-days or 30-days were the common practice in lunar/solar calendar systems.  The average lunar month of 29.5-days repeats upon sighting the new moon crescent.  Light and darkness classify lunar phases in the lunar-side of lunar/solar calendars.  Original interpretations of lunar time place God between the weeks on Sabbath Days.

Lunar/solar calendar foundations of the Jewish calendar extend from the earliest verses of scripture.  Natural, uniform motions of the heavenly spheres are the pivotal markers of time reckoning.  The list of ancient characters mentioned in the Old Testament used this lunar/solar calendar system of time recording.  Observation of lunar phases coupled with solar positioning graduated the lifetime ages of Adam and his descendants.  Well over ten thousand years ago, proto-historical calendar makers had developed advanced sciences such as mathematics and astronomy.  Intercalary days add to the lunar year of twelve-moon-months in order to complete our modern solar year of 365-days.  Necessary intercalations best describe lunar/solar separation time by “coming between” lunar and solar times.

Time Equations

There are 12 finished lunar months during the current 365-day-solar-year.  Since day one, that has never changed.  An average lunar month is about 29.5-days long measured against a starry nighttime background.  There are four quarters during one-lunar-month.  From new moon, which shows no moonlight, to the first phase of the moon, or half the lighted moon, about one week has passed.  Moonlight waxes to full-moon stage after two weeks.  Reversing the pattern, the third week of the month wanes visibility to diminish the moon’s light back to halfway again.  The fourth weekly period continues the waning retreat of moonlight until again repeating the new moon.  Twelve mature lunar months multiply by 29.5-days per lunar month for 354-days to approximate the lunar year (Eqn. 1).

Time differences between lunar and solar calendar years provide lunar/solar calendar adjustments or intercalations.  Subtraction yields 11 days of lunar/solar separation time between the lunar year of 12-moon-months and the 365-day-solar-year (Eqn. 2).  Eleven days of difference every year were the staple for lunar/solar calendars.  During 19-years, 11-days of lunar/solar separation time every year multiply this division between lunar years and solar years (Eqn. 3).  Lunar/solar separation time measures 209-days of difference after 19-years have passed.  Therefore, any 19-year lunar/solar calendar cycle had to incorporate these remaining 209-days of separation as intercalary days in order to catch up the lunar-side of the calendar, with the solar-side of the calendar.  Intercalary systems varied between cultures to compensate calendar recording.  The Mayan Calendar escalates the same intercalations to distribute 210-days over a 20-year lunar/solar calendar cycle (Eqn. 3).

Throughout this text, ‘lunar/solar’ denotes calendar terminology that pertains to lunar and solar time.  Variations include ‘lunar/solar separation time’ to indicate time between lunar years and solar years.  Occasionally the phrase is abbreviated ‘l/s’.  Lunar-side specifically addresses time measured according to lunar or moon reckoning.  Solar-side time splits address time that depends upon solar or sun reckoning.  Lunar/solar calendar time is the most important approach to survey ancient calendars.

Equations

1.                  12-Month-Lunar-Year

29.5 day-lunar-month

x 12  lunar-months in lunar-year

= 354 day-lunar-year

2.                  11-Days of Lunar/Solar Separation Time

365 day-solar-year

- 354 day-lunar-year

= 11 days of l/s separation time per l/s calendar year

3.                  Lunar/Solar Separation Time for 20-year-L/S-Cycle

11-days of Separation per l/s calendar year

x 19-year-l/s-calendar cycle

= 209 days of separation per 19-year-l/s-cycle

Approximates to 210 Days of Separation per 20-year l/s-cycle

The lunar/solar calendar begins to emerge with a variety of ultimate connotations.  Day unto night, between the weeks as Sabbath, new moon crescents and finally intercalary days all continue divine providence upon Earth.  Time steps in the lunar/solar calendar accumulate for longer time cycles.  Years and then multiple of years exhibit the same religious notions to vast proportions.

Lunar/solar calendars were common throughout the ancient world.  Different calendar systems employed the 19-year cycle with slight variations.  Study of the Jewish Calendar provides the necessary understanding that is fundamental to lunar/solar calendar cycles.  Equally important, the Jewish Calendar was the mainstay time recording plan found throughout the Old Testament.

More information regarding Jewish Calendar festival and holiday celebrations is available from the timeemits.com website.  The scope of this work is primarily the treatment of l/s intercalations.  Ancient and modern versions of the calendar vary slightly.  A true comparison is possible only through supplementary reading in Judaism.

Are you a pastor, educator or a student of the Holy Bible?  Timeemits.com seeks anointed people to review and contribute to the Ages of Adam ministry.  Ancient lunar/solar calendars like the Jewish and Mayan calendars provide the background to understanding early time.  Ancient calendars of the Holy Bible use differences between the moon and sun, numerical matching and a 364-day calendar year to describe X-number of days that match with X-number of years.  Ages of Adam is a free read. at timeemits.

What Do the Bible and Quran Say About the Outcome of the Rains?

The Outcome of the Rains in the Bible:

1) The Lord Commands:

2) I will command the clouds not to rain

3) I will send a plague among my people

4) I also withheld rain from you

5) I will rain down bread from heaven

I will command the clouds not to rain

Isaiah 5:6

I will make it a wasteland, neither pruned nor cultivated, and briers and thorns will grow there. I will command the clouds not to rain on it.”

Send a plague among my people

2 Chronicles 7:13

“When I shut up the heavens so that there is no rain, or command locusts to devour the land or send a plague among my people,

I also withheld rain from you

Amos 4:7

“I also withheld rain from you when the harvest was still three months away. I sent rain on one town, but withheld it from another. One field had rain; another had none and dried up.

I will rain down bread from heaven

Exodus 16:4

Then the LORD said to Moses, “I will rain down bread from heaven for you.

The Lord says: you have the brazen look of a prostitute; you refuse to blush with shame.

Jeremiah 3:3

Therefore the showers have been withheld, and no spring rains have fallen. Yet you have the brazen look of a prostitute; you refuse to blush with shame.

Say to the land, ‘You are a land that has had no rain

Ezekiel 22:24

“Son of man, say to the land, ‘You are a land that has had no rain or showers in the day of wrath.’

The Rain and Fire, Burn, destruction and the Lord’s anger

I will pour down torrents of rain, hailstones and burning sulfur on many nations! Why many nations?

Ezekiel 38:21-22

21- I will summon a sword against Gog on all my mountains, declares the Sovereign LORD. Every man’s sword will be against his brother.

22- I will execute judgment upon him with plague and bloodshed; I will pour down torrents of rain, hailstones and burning sulfur on him and on his troops and on the many nations with him.

Deuteronomy 11:17

Then the Lord’s anger will burn against you, and he will shut the heavens so that it will not rain and the ground will yield no produce, and you will soon perish from the good land the LORD is giving you.

Deuteronomy 28:24

The LORD will turn the rain of your country into dust and powder; it will come down from the skies until you are destroyed.

Luke 17:29

But the day Lot left Sodom, fire and sulfur rained down from heaven and destroyed them all.

Isaiah 28:2

See, the Lord has one who is powerful and strong. Like a hailstorm and a destructive wind, like a driving rain and a flooding downpour, he will throw it forcefully to the ground.

Ezekiel 13:13

“‘Therefore this is what the Sovereign LORD says: In my wrath I will unleash a violent wind, and in my anger hailstones and torrents of rain will fall with destructive fury.

Rain down his blows upon him

Job 20:23

When he has filled his belly, God will vent his burning anger against him and rain down his blows upon him.

It fell with a great crash

Matthew 7:27

The rain came down, the streams rose, and the winds blew and beat against that house, and it fell with a great crash.”

Without fruit

Jude 1:12

These men are blemishes at your love feasts, eating with you without the slightest qualm—shepherds who feed only themselves. They are clouds without rain, blown along by the wind; autumn trees, without fruit and uprooted—twice dead.

The Effects of the Rains on the Earth:

The rain made the trees grow

Isaiah 44:14

He cut down cedars, or perhaps took a cypress or oak. He let it grow among the trees of the forest, or planted a pine, and the rain made it grow.

Regular weeks of harvest

Jeremiah 5:24

They do not say to themselves, ‘Let us fear the LORD our God, who gives autumn and spring rains in season, who assures us of the regular weeks of harvest.’

Because there is no rain in the land; the farmers are dismayed and cover their heads.

Jeremiah 14:4

The ground is cracked because there is no rain in the land; the farmers are dismayed and cover their heads.

Land that drinks in the rain often falling on it

Hebrews 6:7

Land that drinks in the rain often falling on it and that produces a crop useful to those for whom it is farmed receives the blessing of God.

He gave them the grain of heaven.

Psalm 78:24

He rained down manna for the people to eat, he gave them the grain of heaven.

Let the clouds shower it down. Let the earth open wide

Isaiah 45:8

“You heavens above rain down righteousness; let the clouds shower it down. Let the earth open wide, let salvation spring up, let righteousness grow with it; I, the LORD, have created it.

Send rain on the land you gave your people for an inheritance.

2 Chronicles 6:27

then hear from heaven and forgive the sin of your servants, your people Israel. Teach them the right way to live, and send rain on the land you gave your people for an inheritance.

He gave them the grain of heaven.

Psalm 78:24

He rained down manna for the people to eat; he gave them the grain of heaven.

Let the clouds shower it down. Let the earth open wide

Isaiah 45:8

“You heavens above rain down righteousness; let the clouds shower it down. Let the earth open wide, let salvation spring up, let righteousness grow with it; I, the LORD, have created it.

It yields seed for the sower and bread for the eater,

Isaiah 55:10

As the rain and the snow come down from heaven, and do not return to it without watering the earth and making it bud and flourish, so that it yields seed for the sower and bread for the eater,

Giving you rain from heaven and crops in their seasons

Acts 14:17

Yet he has not left himself without testimony: He has shown kindness by giving you rain from heaven and crops in their seasons; he provides you with plenty of food and fills your hearts with joy.”

The heavens gave rain, and the earth produced its crops.

James 5:18

Again he prayed, and the heavens gave rain, and the earth produced its crops.

The Fear and Terror

1 Samuel 12:18

Then Samuel called upon the LORD, and that same day the LORD sent thunder and rain. So all the people stood in fear of the Lord and of Samuel.

They built a fire and welcomed us all because it was raining

Acts 28:2

The islanders showed us unusual kindness. They built a fire and welcomed us all because it was raining and cold.

Be patient

James 5:7

[Patience in Suffering] Be patient, then, brothers, until the Lord’s coming. See how the farmer waits for the land to yield its valuable crop and how patient he is for the autumn and spring rains.

These men have power to shut up the sky so that it will not rain during the time

Revelation 11:6

These men have power to shut up the sky so that it will not rain during the time they are prophesying; and they have power to turn the waters into blood and to strike the earth with every kind of plague as often as they want.

Tender plants

Deuteronomy 32:2

Let my teaching fall like rain and my words descend like dew, like showers on new grass, like abundant rain on tender plants.

Rained meat

Psalm 78:27

He rained meat down on them like dust, flying birds like sand on the seashore.

Honor is not fitting for a fool

Proverbs 26:1

Like snow in summer or rain in harvest, honor is not fitting for a fool.

Driving rain that leaves no crops

Proverbs 28:3

A ruler who oppresses the poor is like a driving rain that leaves no crops.

North wind brings rain

Proverbs 25:23

As a north wind brings rain, so a sly tongue brings angry looks.

The Outcome of the Rains in the Quran:

The Rain is a great blessing.

Surah 50:9

And we send down from the sky rain charted with blessing, and we produce therewith gardens and grain for harvests;

The Rain has certain measure.

Surah 13:17

SHAKIR: he sends down water from the cloud, then watercourses flow (with water) according to their measure, and the torrent bears along the swelling foam, and from what they melt in the fire for the sake of making ornaments or apparatus arises a scum like it; thus does Allah compare truth and falsehood; then as for the scum, it passes away as a worthless thing; and as for that which profits the people, it tarries in the earth; thus does Allah set forth parables

Surah 39:21

do you not see that Allah sends down water from the cloud, then makes it go along in the earth in springs, then brings forth therewith herbage of various colors, then it withers so that you see it becoming yellow, then he makes it a thing crushed and broken into pieces? most surely there is a reminder in this for the men of understanding

The Rain is for Drink and Plant formation

Surah 16:10

He it is Who sends down water from the cloud for you; it gives drink, and by it (grow) the trees upon which you pasture

The Rain makes the Earth Green

Surah 22:63

Do you not see that Allah sends down water from the cloud so the earth becomes green? Surely Allah is benignant, aware

The Rain Produces Plants, Fruits, and Trees etc.

Surah 2:22

Who made the earth a resting place for you and the heaven a canopy and (Who) sends down rain from the cloud then brings forth with it subsistence for you of the fruits; therefore do not set up rivals to Allah while you know

Surah 6:66

And He it is Who sends down water from the cloud, then we bring forth with it buds of all (plants), then we bring forth from it green (foliage) from which we produce grain piled up (in the ear); and of the palm-tree, of the sheaths of it, come forth clusters (of dates) within reach, and gardens of grapes and olives and pomegranates, alike and unlike; behold the fruit of it when it yields the fruit and the ripening of it; most surely there are signs in this for a people who believe

Surah 14:32

Allah is He Who created the heavens and the earth and sent down water from the clouds, then brought forth with it fruits as a sustenance for you, and he has made the ships subservient to you, that they might run their course in the sea by his command, and he has made the rivers subservient to you

Surah 20:53

He Who has, made for you the earth like a carpet spread out; has enabled you to go about therein by roads (and channels); and has sent down water from the sky.” with it have we produced diverse pairs of plants each separate from the others.

Surah 27:60

Nay, He Who created the heavens and the earth, and sent down for you water from the cloud; then we cause to grow thereby beautiful gardens; it is not possible for you that you should make the trees thereof to grow. is there a god with Allah? nay! they are people who deviate

Surah 31:10

He created the heavens without pillars as you see them, and put mountains upon the earth lest it might convulse with you, and he spread in it animals of every kind; and we sent down water from the cloud, then caused to grow therein (vegetation) of every noble kind

Surah 35:27

Do you not see that Allah sends down water from the cloud, then we bring forth therewith fruits of various colors; and in the mountains are streaks, white and red, of various hues and (others) intensely black?

The Rain gives life to the Dead Earth; this is for people who would listen and understand.

Surah 16:65

And Allah has sent down water from the cloud and therewith given life to the earth after its death; most surely there is a sign in this for a people who would listen

Surah 29:63

And if you ask them who is it that sends down water from the clouds, then gives life to the earth with it after its death, they will certainly say, allah. say: all praise is due to Allah. nay, most of them do not understand

Surah 30:24

And one of his signs is that he shows you the lightning for fear and for hope, and sends down water from the clouds then gives life therewith to the earth after its death; most surely there are signs in this for a people who understand.

Allah is capable to give life to the Dead, the same way as the Rain gives life to the Dead Earth! You may notice that the Quran always makes link between the scientific facts and the religious notions. You may also notice that the Quran always reminds us with the Revival of the Dead, the Afterlife and the Day of Judgment.

These meaning are not found in the Bible.

Surah 43:11

And he who sends down water from the cloud according to a measure, then we raise to life thereby a dead country, even thus shall you be brought forth;

Back to the main issue of my series of articles (1-36); this is my question to you smart readers: “Is the Quran quoted from the Bible “?

Find More Rain Articles

Infinite Possibility

What is possible? Have you ever come up with a great idea or had
a dream and killed it before it even had a chance to see the
light of day? It seems that before we even give our dreams a
chance, we often throw in a reality check and immediately ask -
is that really possible? Whether it is a quick gut check out of
fear or our limiting beliefs speaking, it seems the safe way out
and a way to maintain the status quo. I am certain that a
million great personal and professional journeys get stopped
right at this question.

What would our world be like today if people like Thomas Edison,
Louis Pasteur, or Marie Curie asked themselves that question and
just gave up? What if all the legendary artists and musicians
compromised or listened to some authority figure telling them to
“get a real job”?

Summer is a great time for kicking back and relaxing. It is also
a fabulous time to find inspiration because when we take a
little time to “play” our best ideas come to us. So, consider
these 2 inspiring observations on the idea of what is possible.

The Man in Yellow

Unless you have been living under a rock, you have at least
heard about Lance Armstrong’s comeback from cancer to win the
Tour de France an unprecedented 7 times in a row. As a cyclist
and fan, I’ve read and watched more than my share of Lance
related news and features. However, there are a few key points
that I think are worth pondering for a few moments as we look at
“what is possible”.

When Lance was diagnosed with metastasized cancer in 1996 as he
was emerging as a champion cyclist, all bets from the top
medical professionals in the land were that this guy had 30%
chance or less to survive yet alone return to his profession as
a cyclist. What if Lance looked at the odds and asked himself
“what is possible” and just gave up? It would have been easy
enough to do, but he didn’t even consider that as an option. He
set his mind and body on the singular focus of recovery and came
through beating all odds.

Well, that’s beating impossibility enough, isn’t it? Well, no,
it’s not; he may have beat cancer, but what about being a
competitive cyclist? Surely most people would consider the
question “what is possible” and then go find a desk job
somewhere. Nope. Not this man, he chose to ignore what was
possible and decided to create his own possibility.

But surely, it is not possible for this man to be competitive
yet alone win the toughest and most physically grueling bike
race on the planet (over 3000km in 20 days of racing with untold
meters of climbing). Well, the impossible must be possible
because on July 24, 2005 he won it for the 7th time in a row and
has dominated his sport like no other in the history of cycling.
Not only that but through his non-profit foundation he directly
impacts the lives of many in the cancer community while pushing
the scientific community to take research to a new level.

Be strong. Pain is temporary but quitting lasts forever. – Lance
Armstrong

Besides the belief that it is possible, the ability to carry on
and not quit even when things look bleak makes all the
difference in defining what truly is possible. While life offers
no guarantees, belief, attitude, and hard work most certainly up
your odds and bring the impossible closer to possible. For
millions of people, especially those affected by cancer, this
man has redefined the realm of possibility.

Some Flightless Waterfowl

What would a bunch of penguins have to do with defining
possibility? I mean, really they are birds and cannot even fly!

Well, I recently went to see the most remarkable documentary
movie March of the Penguins. It is an unforgettable tale of
love, determination, and the seemingly impossible existence of
the emperor penguin.

Each winter, in the coldest, most inhospitable climate on the
planet, Antarctica, the emperor penguins begin a journey they
have taken for millions of years. While I couldn’t begin to do
the tale justice, the bottom line is these creatures walk
hundreds of miles in sub-freezing temperatures, go without food
for months, and risk their lives daily all for the singular
focus of bringing forth new life.

Now I know these penguins are not sitting around the iceberg
eating fishes and analyzing the intellectual possibility and
probability of this journey. But, you just have to say, after
watching the film, how the heck is that possible? Was Mother
Nature off her rocker the day she designed this? Well, maybe
it’s because the penguins don’t ask, they just do what they need
to in order to live and thrive and that is what makes the
impossible possible.

What’s Possible for You?

While these little examples exemplify the notion of “impossible
made possible”, my hunch is that you see examples like these,
feel a huge sense of inspiration, but often take not another
step forward because you think – but it’s not possible for me.

So, this month, do a little mid-year exploration of your goals
and dreams. What has been stopping you from taking that first
step? Has it been the “is it possible” question?

If so, take a few minutes to explore things from the belief that
possibility is infinite. From the vantage point of knowing
anything truly is possible, ask yourself, “What will I do
different today, tomorrow, and in the future to make my dreams a
reality”? Spend some time journaling or brainstorming about it
and create your own new realm of possibility.

More Possible Articles

Walking Canes For Women: Fashionable Accessories for Holiday Outfits

Historically, walking canes were a symbol of social position, the quality of the cane defined the owners wealth and rank in their community. Canes can be traced all the way back to the staff of Moses, and even the famous magician Merlin was known for his beautiful cane.
Walking canes for ladies came into fashion in the early 17th century. During this time, women began to incorporate their cane as unique attributes of their wardrobe. Since those days, walking canes have come a long way.

Walking canes for women come in many colors, styles and types. They include:

Fit Like a Glove canes (with super comfortable cane handle)

Tea party walking canes

Designer walking sticks

Wooden canes

Antique walking canes, or collector canes

Walking canes with floral and vivid patterns

Besides the types of walking canes mentioned above, there are the practical Compact Travel canes, Classy Sophisticated for business wear, and for the avant-garde, New Age-Chic walking sticks. Formal Wear ladies cane is an ideal choice for special occasions or elegant evenings out.

A fashionable walking cane will not only provide support by walking but also comfort when you need to do a lot of standing when attending social events. It will also highlight the key elements of ladies outfit or, on the contrary, will serve as an outstanding accessory itself.

Here are the most popular choices of walking canes for women to go with formal outfits:

If your favorite is the classic crook shaped cane, you have several eye-catching choices.

The crystal cut Tourist Lucite walking cane is both sparkling and affordable. Choose this crystal clear cane that will go well with the outfit of any color if you do not want a cane to outshine your festive outfit.

The black Rhinestones J Handle Cane and the J Burgundy Leather with Paduck Wood walking cane display understated elegance while Alpacca Horse Head and Alpacca Floral canes, made of nickel silver and kiln-cured maple, are as durable as they are lovely. All of them are noticeable accessories that make a fashion statement by themselves.

A formal ladies cane that is easy on the hand is the Fritz Stylized Nickel Relief cane with its black hardwood shaft, but the Derby handled Ergonomically Correct Nickel Plated cane with its black beech wood shaft is just as classy. This ladies cane is anatomically correct, meaning that it is available to fit either the right or left hand; besides, it is helpful if you have a painful hand condition like arthritis.

Even more fancy and formal walking canes for women have derby style handles. Rhinestones on black with a silver collar and Burgundy leather with Paduck Wood are just as gorgeous in Derby. For those who can’t fall out of love with wooden canes, there’s Genuine Wengewood walking cane and another in beautiful Ebony Wood, with a pretty carved pewter collar. For a modern designer twist, choose the Swirl Pearl-Ruby Red Acrylic or the Majestic Faux Titanium handled Derby cane.

The sparkling acrylic Opera Handle cane with its lacquered beech wood shaft is up to date and unique, as is the clear Lucite-Ball handled cane. But antique lovers will appreciate the Colonial and the T-Shaped Antique Reproduction handles, both in silver-plate, and the sumptuous Early European Art Reproduction knob handled cane in 14 K gold plate. All three of these ladies canes are on ebony wood shafts and any of them will be a sophisticated addition to a stylish classy formal outfit.

As you can see, there are plenty of walking canes for women that go well and compliment formal holiday outfits and finest finery. Fashionable walking canes are sure to make any lady stand out of the crowd and look her best.

More Walk Articles

Rich Shall not Allow Poor to Turn Rich

Rich shall not allow poor to turn rich

It is an accepted thing that some are rich because they had been snatching away something from the people who are poor now and this system is still on and it must be accepted that the rich would not allow the poor to turn rich. The rich people need a large number of people to serve upon them and only poor people can be engaged for service and the rich shall not be available to serve the rich. The rich can show to the world that they are rich and great only when there are a large number of poor people around them. Only the poor people are afraid of the rich and only the poor are the people who serve upon the rich and respect them.

The rich people are engaging the poor to serve them and they pay them wages which are always on the lower side and the poor are never allowed to bring their earnings at par with the rising prices. The rich are maintaining price level at such a stage where the poor shall not be able to purchase all the necessities of life with that income. We have seen that even in democracies where the principles given in the constitutions are telling the poor that they too are equal citizens, but all these entries are paper transactions and nothing more. No proper steps are taken so that the poor may also grow and become rich.

Even the states themselves are supporting the rich and the powerful and they are maintaining the poor people at the level where they are and at no stage these states are in a hurry to turn the poor rich. We have seen in India that the poor people who were having some hopes in the year 1947 are now frustrated because even in these six decades, they are still there where they were at the time of attaining independence. The people of India believe that one set of rulers had gone and another set of people have taken charge and they are behaving with the common people in the same way where the British had left them.

Time has come when the poor people shall have to come together and they shall have to decide their own fate. They shall get freedom from these sets of rich people and they shall see that they are having their share in the national economy. Even God has got no time to look after the poor. The poor shall have to take the reign in their own hands and they shall have to make it sure that none is allowed to take their share in the national economy. They shall have to catch all those who are enriching themselves through scams, scandals, muddles, bribes, corruption and taking commissions or by selling government offices. The properties and assets so collected shall have to be snatched away from these corrupt people and shall have to be confiscated to the state exchequer where those assets and money shall be utilized for the welfare of the people who had earned these assets and properties. The rich and powerful people are always short in number and the common people who are sufferers are always on the higher side and therefore, they must utilize their number power in elections and must win and must rule the country and see that our economic resources are utilized for the welfare of the people and the state should not be allowed to help only the rich and the powerful.

The present set of rich people shall not allow the poor to stand face to face with them and therefore, the poor shall have to take an initiative themselves and shall have to go ahead and shall have to see that their brothers are getting their proper share in the national income. The present distribution system is not good and it should be corrected. Why a rich is becoming more rich and why a poor person is being reduced to more poverty. This is a question which is written on the wall and we are just looking at this question. None of us is coming forward to answer this question in a right manner. In the present state of affairs all those who are ruling us are actually called public servants and servants should not be allowed to turn more rich and more powerful. Such a state of affairs is bankruptcy with the people and they are still slaves. In democracies, they should try to become masters and masters should not be poor and weak. Masters must have control over their servants and their work and conduct must be supervised properly.

————————————

Find More Poor Articles

Eulogy Examples 101

If you are called on to write someone’s eulogy, chances are it is probably the first time you have had to write this type of speech. While it may seem daunting to have to write about the life of someone you knew, especially during the time right after his or her death, there are some ways to make your experience easier. One way is to take a look at some eulogy examples, so that you will know how to model your own speech to fit the situation.

There are several different ways to look for eulogy examples. One way is to go to your local library and search for books on speechwriting and how to give speeches. Many of these books include information on how to give eulogies. You can also find many different books on the funeral process, which might also help you to find examples of eulogies that have been written for various situations. Of course, now that the Internet is available almost everywhere, you can also search for examples online. There are several different websites devoted to eulogies and you can usually find an example of what you are looking to say.

Eulogy examples are often broken down into different types of eulogies, depending on your relationship to the deceased. This is because a eulogy for your mother, for example, would be much more emotional and lengthy than one for your coworker. You will find among the many examples that there is a wide range of emotion displayed in eulogies – with some speeches being highly emotional and others being more businesslike.

When you do find eulogy examples that you like or that feel comfortable, be sure to personalize them for your situation. Never copy an example word for word, even if the example says what you want to say in your speech. Make sure to sprinkle in some actual events that happened between you and the deceased, and don’t let your eulogy be too generic. Try not to sound as if you have used a template or example for your eulogy, instead make the example you have found into something new and your own.

By using eulogy examples, you can take some of the pressure off of yourself for writing a eulogy. These examples can help you decide what language to use in your speech, and what order to place items in your eulogy. Examples can be a great way to learn how to give a proper eulogy.

Find More Example Articles

Where to download Burn Notice TV show?

Do you want to download Burn Notice TV show? This question would be answered ‘yes’ by all the fans of series as fans always like to have all episodes of their much-loved TV show with them.

Burn Notice has incredibly exclusive plot and series has received tons of success throughout its run. Michael Westen is the central character of the series. He’s a very well known secret agent who received a burn notice. Issuing a burn notice to a spy simply means that he’s not reliable and his services are no more required. Troubled and heart broken Michael makes it his goal to find out the ones who are responsible for his Burn Notice while working as a freelance spy/private investigator. Series is currently running with its second season.

As ‘Burn Notice’ is one of the very amazing and popular TV shows so hundreds of sites give an access to download Burn Notice episodes. You’ll have to decide yourself which website you’d like to go with out of the several available. There are some websites which offer complete Burn Notice show in ready to download format. You just need to avail the membership of website by providing a few basic details and get stared to Burn Notice download. Moreover, you can also download hundreds of popular American, British and Canadian TV shows.

But, there are websites which offer free downloads but just before you commence downloading may ask you to pay up. Avoid believing the words of such kinda swindlers and decide it very carefully. No body would ever like to spend his/her hard earned money on downloading a TV show which can be downloaded free so wisen up to their tricks and select the right website to enjoy the free downloads of all your favorite shows including Burn Notice.

Once you become a lifetime member, you’ll have an access to download as many shows as you want and of course whenever you want throughout your life, just by paying a one time charges. Some other types of memberships are also available such as limited membership which validates you to download TV shows for limited period only. You can choose the type of the membership which suits your requirements and go ahead with the website you want.

If you download Burn Notice following the above instructions, I am sure you’ll get what you deserve being an intelligent decision maker.

Find More Notice Articles

Karen Mains As An Author

Karen Burton Mains is an accomplished author and spiritual speaker. Ms. Mains has been writing since 1977, her very first book called Open Heart; Open Home sold over 600,000 copies. This book includes her experiences as a pastorate in a church that was founded by her husband, David Mains. The goal of the book was to challenge society to use their hospitality for redemption to a cracked society. In 1977, Karen became a co-host for her husbands’ radio talk show called the Chapel of the Air Ministries.

During her stint as the co-host, that lead her to author a book titled Child Sexual Abuse: A Hope for Healing. A book co-authored by Maxine Hancock. In 1995 she won the Producer of the Year award from the National Religious Broadcasters. Karen has had so many experiences in her life; she traveled to places like Southeast Asia, Middle East, Africa and Central America. Her books reflect some of these experiences.

One Karen Burton Main’s latest on her website is called Six Rules for Weathering a Financial Blowout. Here are her rules of insight and spirituality. You may find yourself some peace of mind.

Rule Number 1: Remember that most distresses are never as bad as you think they are going to be (well, some are worse), and most are not what you fear. Some of Karen Burton Mains other Rules for Weathering Financial Blowouts include Rule Number 2 Keep fear and panic from taking over, Rule Number Three, Do the hard work of praise and Thanksgiving in the Middle of the collapse. Rule Number Four, Learn that Every Collapse (every single one) has an opportunity (or multiple opportunities) hidden in it. Rule Number 5 Financial blowouts can create the kind of community we have forgotten and yet long for in the deepest part of our beings. Lastly Rule Number 6 No matter how financially depleted you are, share what little you have with those who also have little.

Karen Mains and her husband David have dedicate their lives to serving GOD. Their mission in life is to help others through spiritual guidance and their own personal experiences. If you have never read any of the best sellers from Karen Burton Mains, choose from one of the great books she has. The Hungry Souls, Journey for Hungry Souls, The Global Bag Project and Soulish Food, which is Karen’s Bi Weekly newsletter.

You may find some great inspiration from Ms. Mains or you may find some great stories. These days many people are looking for something to believe in and while you don’t have to be a Christian to read her books. You may find some comfort in her experiences. Check out her website http://www.karenmains.com and read more about Karen and her life’s experiences and where she gets her strength from.

If you are interested in contacting Ms. Mains you can do so by writing her at 1800 W Hawthorne Lane, West Chicago, Illinois 60185. Or you can try to call her at 1-630-293-4500.

Find More Main Articles

Probability And Investment!

If I want to be good as an investor, then I need to be good at arithmetic to analyze the odds of an investment. Also, I need to be able to read and write. There is where scholastic education plays an important role. Scholastic education teaches me how to read, write and do arithmetic. It is one of the three vital educations as highlighted by the Rich Dad’s series by Robert Kiyosaki. The other two vital educations are professional education and financial education.

How does arithmetic play a part in investment? To answer this question, I need to explain a little on the probability using the example of a coin.

What happen when I throw a coin and let it lands onto the table? It is obvious that the coin is either going to show head or tail. What if I throw 2 times, what are the chances of the coin showing head?

I cannot really be sure what are the chances. I may get 2 heads in a row. I may get 1 head and 1 tail. I may get 2 tails.

What if I throw a 100 times? How many times is the coin showing head? I will find that the number will be somewhere near 50. In other words, I will find that there is a 50 percent chance of getting a head if the number of throws is large enough. The probability of getting a head is the chances of the coin showing head out of a large number of throws. That is the probability of getting a head is 0.5.

Similarly, if I have thrown a six-sided dice, the probability of getting a six in a 100 throws is about 1/6. But I can do something to increase my odds of getting a six. I can use a modified six-sided dice that has a higher probability of showing a six compared to a normal six-sided dice. In this way, the probability of getting a six is increased.

And this is what a professional investor does to make money from an investment. He increases the probability of winning by identifying and managing the risks involved. He does not invest for the sake of investment. He has a plan for investment that includes risk management. Yes, investment is a plan based on what I have understood from the Rich Dad’s series by Robert Kiyosaki.

A good example will be looking at how a professional trader makes use of probability to his advantage.

In a stock market, the price of a share can go up, go down or remain the same. That is the probability of the share price going up is 1/3. Remember, the probability only holds if there is a sufficient large amount of trades. Like in the case of throwing a coin, the probability of 0.5 is true only if there is a large number of throws.

Let imagine that I have an initial capital of ,000 to invest in shares. If I invest ,000 in a single trade, what is the probability of the share price going up? There is no way to predict or tell. This is like throwing a coin once and try to guess whether it will show head or tail upon landing.

If I invest 0 in each trade, then I can make at least 100 trades. That is the number of times that the share prices will go up in a 100 trades is near 33. This is like throwing a coin a hundred times and the number of times that I will get a head in a 100 throws is near to 50.

A professional trader understands the fact that probability is only true if there are a sufficient large number of trades. Thus, he only risks a small amount of this capital in each trade.

Another way to apply this probability is to limit the loss of each trade to 0. That is, I can invest all my capital in the share of a single company. If the share price goes down and my loss hit 0, I will sell off my position and exit the stock market. Of course if the share price drops too suddenly, I will end up losing much more money than I am willing to loss. Thus, this approach is not that advisable.

In addition, the professional trader makes use of technical analysis to increase the odds of winning. He analyses the chart for indication of to buy and sell. Also, he uses a few other techniques to increase his chance of winning. All these are included as part of his investment plan.

The above description is based on my understanding by reading a book. I have gathered from the Rich Dad series by Robert Kiyosaki that investment plan is different for each individual. If I read more books, I will definitely find more approaches and methods for trading. Different professional traders have different investment plans and thus they will do things differently.

* DISCLAIMER *

The author only provides the material and information as a layperson’s views about an important subject. The materials and information are from sources believed to be reliable and from his own personal experience, but he neither implies nor intends any guarantee of accuracy.

All the materials, information and procedure in this book are only the author’s personal opinion. You must consult your own professional advisor and other reputable sources on any matter that concerns you or others.

The author, publishers and distributors are not competent and do not profess to give legal, accounting, medical or any other type of professional advice. The reader must always seek those services from competent professionals who can review your own particular circumstances.

The author, publisher and distributors particularly disclaim any liability, loss, or risk taken by individuals who directly or indirectly act on the information contained herein. All readers must accept full responsibility for their use of this material.