We all know Christmas happens. And it is one of those occasions we can delay until we ready (I wish we could at times!). When we have lots to do or think about it is easy to overlook certain tasks which need to be done. To create an S corporation and receive S corporation tax savings, you need to do two things: First, you must incorporate the business either as a regular corporation or as a limited liability company. Second, you need to make an election with the IRS to have the corporation or LLC treated as an S corporation. Note that some states (such as New York) require a separate state S election..

The donation reflects the family’s strong relationship with Columbia and their desire to make the collection available to a wide audience. Ageros’s daughter, Natalia Ageros Macario (GSAS’12), worked at Columbia’s Center for Environment, Economy and Society for three years and in May received her master’s degree in sustainability management. His youngest son, Marcel Ageros, is a 1996 graduate of the College, did his post doctoral fellowship at Columbia and is now an assistant professor of astronomy..

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In a 2007 blog post, Englund speculated that a well engineered machine such as a car engine has about the same number of cycles as a human has heartbeats about a billion over a lifetime. “Maybe all materials are limited to roughly this number of cycles before major structure damage builds up?” he wrote. “Anyone got an explanation?”.

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When you’re in need of a little fashion inspiration, most of us turn to celebrities. Just think about how much of your day is spent scrolling through websites, flipping through magazines and watching E! News to keep up with what your favorite stars are wearing? Admit it: a lot, right? And then the hard part: trying to re create those looks without blowing your budget. Well, good news! From now on I’ll be doing that outfit research for you.