Coronavirus disease 2019

COVID-19 is a contagious disease caused by the coronavirus SARS-CoV-2. In January 2020, the disease spread worldwide, resulting in the COVID-19 pandemic.

The symptoms of COVID‑19 can vary but often include fever,[7] fatigue, cough, breathing difficulties, loss of smell, and loss of taste.[8][9][10] Symptoms may begin one to fourteen days after exposure to the virus. At least a third of people who are infected do not develop noticeable symptoms.[11][12] Of those who develop symptoms noticeable enough to be classified as patients, most (81%) develop mild to moderate symptoms (up to mild pneumonia), while 14% develop severe symptoms (dyspnea, hypoxia, or more than 50% lung involvement on imaging), and 5% develop critical symptoms (respiratory failure, shock, or multiorgan dysfunction).[13] Older people have a higher risk of developing severe symptoms. Some complications result in death. Some people continue to experience a range of effects (long COVID) for months or years after infection, and damage to organs has been observed.[14] Multi-year studies on the long-term effects are ongoing.[15]

COVID‑19 transmission occurs when infectious particles are breathed in or come into contact with the eyes, nose, or mouth. The risk is highest when people are in close proximity, but small airborne particles containing the virus can remain suspended in the air and travel over longer distances, particularly indoors. Transmission can also occur when people touch their eyes, nose, or mouth after touching surfaces or objects that have been contaminated by the virus. People remain contagious for up to 20 days and can spread the virus even if they do not develop symptoms.[16]

Testing methods for COVID-19 to detect the virus’s nucleic acid include real-time reverse transcription polymerase chain reaction (RT‑PCR),[17][18] transcription-mediated amplification,[17][18][19] and reverse transcription loop-mediated isothermal amplification (RT‑LAMP)[17][18] from a nasopharyngeal swab.[20]

Several COVID-19 vaccines have been approved and distributed in various countries, many of which have initiated mass vaccination campaigns. Other preventive measures include physical or social distancing, quarantining, ventilation of indoor spaces, use of face masks or coverings in public, covering coughs and sneezes, hand washing, and keeping unwashed hands away from the face. While drugs have been developed to inhibit the virus, the primary treatment is still symptomatic, managing the disease through supportive care, isolation, and experimental measures.

Novo Casino Online Portugal: Guia Pratico para

Novo Casino Online Portugal: Guia Pratico para

Em 2026, o panorama dos operadores de jogo digital em Portugal oferece uma selecao diversificada de sitios certificados pelo SRIJ. Neste recurso, detalhamos os principais aspetos a considerar na escolha de uma nova plataforma.

Os Melhores Criterios para Selecionar a Plataforma Certa em

Antes mesmo de criar uma conta num novo casino, e importante avaliar parametros especificos. O mais importante e a regulamentacao: todo o casino que funcione licitamente em Portugal deve possuir licenca ativa atribuida pelo organismo regulador.

  1. Certificacao ativa: Verifique se o operador tem licenca valida antes de depositar.
  2. Reputacao do operador: Pesquise opinioes de utilizadores reais antes de tomar uma decisao final.
  3. Bonus e condicoes: Compare os bonus apresentadas pelos diferentes casinos prestando atencao a as regras aplicaveis.
  4. Assistencia 24/7: Uma equipa de assistencia acessivel a qualquer hora e sinal de profissionalismo.

Como Iniciar a sua Experiencia num Casino Online em

Criar uma conta num operador recente em Portugal e uma tarefa intuitiva. Em primeiro lugar, entre na plataforma pretendido e selecione na area de cadastro. Em seguida, preencha os dados pessoais solicitados, incluindo nome completo. Depois da confirmacao KYC, podera efetuar um primeiro deposito e aproveitar o bonus de boas-vindas disponivel no casino.

Slots: O Que Esperar nos Novos Casinos em Portugal

A variedade de titulos disponiveis nos operadores em analise e extraordinariamente vasta. Desde slots classicas de estilo vintage ate as mais recentes slots de video com recursos especiais como multiplicadores expansivos, encontrara sempre o titulo ideal.

Os Melhores Jogos de Mesa em Novos Casinos em Portugal

Para alem das slots, os novos casinos online oferecem uma selecao variada de jogos de casino consagrados. Destacam-se encontram-se o blackjack, o bacara e o poker, opcoes intemporais que continuam entre as escolhas mais populares de milhoes de jogadores.

Apostar com Dinheiro Verdadeiro em Novos Casinos em Portugal

Utilizar dinheiro verdadeiro nos operadores digitais em Portugal implica determinadas precaucoes. E fundamental jogar apenas em plataformas licenciadas. Para alem disso, definir um orcamento previamente ao inicio e um comportamento sensato e prudente.
Comparar condicoes de bonus, portefolio de jogos e prazos de levantamento e muito mais simples com o guia melhores novos casinos online, que oferece uma perspetiva imparcial e permite uma escolha verdadeiramente informada entre operadores.

Como Usar Bonus nos Novos Casinos Online em 2026

Um dos aspetos mais atrativos das novas plataformas sao os bonus de entrada. Estes incentivos englobam habitualmente ofertas sobre o primeiro deposito, free spins e, em alguns casos, incentivos gratuitos sem qualquer investimento inicial. No entanto, e muito importante verificar sempre as regras e condicoes a cada oferta antes de a aceitar, focando-se sobretudo nos multiplicadores de jogo que definem quantas vezes o montante oferecido deve ser apostado antes de aceder aos ganhos.

Aplicacao: Como Instalar nos Novos Casinos em Portugal

A quase totalidade dos novos casinos online em Portugal conta com uma aplicacao nativa para smartphones e tablets. Esta solucao permite um acesso mais conveniente em qualquer dispositivo movel. Ao avaliar a app de uma nova plataforma, tenha em conta a facilidade de navegacao, ao desempenho geral e ao acesso ao catalogo completo.

Como Aceder ao Casino pelo Telemovel nos Novos Casinos em 2026

O jogo em dispositivo movel tornou-se essencial para os utilizadores contemporaneos. Os novos operadores investem consideravelmente no desenvolvimento de apps responsivas e estaveis que superam por vezes o desempenho do casino para computador. Para alem das aplicacoes nativas, muitos casinos online optam por sites completamente responsivos que correm sem descarregamento no navegador do smartphone, sem obrigatoriedade de descarregar qualquer programa complementar.

Jogo Responsavel nos Novos Casinos Online em Portugal: O Que Saber

A pratica de jogo consciente e um principio essencial de qualquer plataforma legitima em Portugal. Os operadores certificados pelo SRIJ tem de oferecer recursos que permitam os jogadores a controlar o seu comportamento de jogo.

  • Limites financeiros voluntarios: Fixe um teto por sessao ou por semana para os seus gastos no casino e nao o ultrapasse.
  • Pausa voluntaria: Se sentir que as apostas estao a prejudicar as suas financas pessoais, utilize o mecanismo de pausa temporaria oferecida pelo operador.
  • Alertas de sessao: Configure alertas que o informem quando chegar a um certo numero de horas.
  • Suporte profissional: Em Portugal, o servico de ajuda para jogadores com problemas e prestada pela SICAD.

Tenha sempre presente que o casino online deve ser encarado como diversao e jamais como uma fonte de rendimento garantido. Divirta-se com equilibrio respeitando os seus limites pessoais. Os operadores em analise portugueses oferecem todos estes recursos para proporcionar uma vivencia de entretenimento segura e responsavel.

Windows Activator for Windows 7 ✓ Activate Windows 7 32/64-bit Now


Get Windows Activator for Windows 7 to Activate Without Product Key

If you want to use your computer without any limits, you need to activate Windows 7. Sometimes, people don’t have a product key, which is a special code to unlock all features. That’s where a windows activator for windows 7 comes in handy. This tool helps you activate your system easily without needing the product key. It makes sure your Windows 7 works fully and smoothly.

Using a windows activator for windows 7 is simple and fast. It checks your system and activates it so you can enjoy all the updates and security features. Without activation, your computer might show messages that remind you to activate Windows, and some functions may be blocked. The activator removes these problems and lets you use your PC like normal.

Many people look for a windows activator for windows 7 because it saves time and avoids the hassle of finding a product key. It is important to use a safe and trusted activator to keep your computer secure. Once activated, your Windows 7 will run better, and you won’t have to worry about activation warnings anymore. This tool is a helpful solution for anyone who wants to activate Windows 7 without a product key.

How to Use Windows Activator for Windows 7 32 Bit and 64 Bit Versions

Using a windows activator for windows 7 is a helpful way to activate your system without a product key. Whether you have a 32-bit or 64-bit version, the process is quite similar and easy to follow. This method uses a Windows 7 activation utility that works as a Windows 7 activation workaround to unlock all features. The Windows 7 activation technique involves running special software that communicates with your system to activate it safely.

Before starting, make sure you have the right Windows 7 activation software for your version. The activator checks your system type and applies the correct activation method. This ensures your Windows 7 runs smoothly without any interruptions or activation warnings.

Windows Activator for Windows 7 32 Bit Download and Setup Guide

To begin, download the Windows activator for windows 7 32 bit download version that matches your system. Follow these steps:

  1. Download the Windows 7 activation utility designed for 32-bit systems.
  2. Disable any antivirus temporarily to avoid interference.
  3. Run the downloaded file as an administrator.
  4. Follow the on-screen instructions to start the activation process.
  5. Wait for the software to complete the activation.
  6. Restart your computer to apply changes.
Step Action Notes
1 Download activator Choose 32-bit version
2 Disable antivirus Prevents blocking activation
3 Run as administrator Ensures full access
4 Follow instructions Simple and guided process
5 Wait for completion Usually takes a few minutes
6 Restart computer Finalizes activation

This Windows 7 activation technique is safe when done carefully and helps you avoid the need for a product key.

Activate Windows 7 Without Product Key Using Activation Software

If you don’t have a product key, the Windows 7 activation software offers a reliable solution. This Windows 7 activation workaround uses a special method to activate your system without entering a key. The software modifies system files temporarily to trick Windows into thinking it is activated.

Here is a simple list of what this activation software does:

  • Detects your Windows version and system type.
  • Applies the correct activation method automatically.
  • Removes activation reminders and restrictions.
  • Allows full access to updates and features.

Using this Windows 7 activation technique is quick and does not require technical skills. Just run the software and let it do the work. This method is popular because it saves time and avoids the hassle of searching for a valid product key.

OEM Windows 7 Activator: What It Is and How It Works

An OEM Windows 7 activator is a type of Windows 7 activation utility designed to mimic original equipment manufacturer (OEM) activation. This method uses a Windows 7 activation workaround that tricks the system into thinking it was pre-activated by the manufacturer.

Key points about OEM activators:

  • They simulate OEM license files on your computer.
  • Use a Windows 7 activation technique that is different from standard activators.
  • Often work for both 32-bit and 64-bit versions.
  • Provide a long-lasting activation without needing a product key.

OEM Windows 7 activators are a popular choice because they offer a stable and reliable activation method. They act as a Windows 7 activation software that integrates deeply with your system to avoid detection and deactivation. This makes them a preferred Windows 7 activation workaround for many users.

Features and Benefits of Windows 7 Activation Tools and Bypass Methods

Windows 7 activation tools and bypass methods help users unlock full features of their operating system without needing an official product key. These tools include various types such as cracks, loaders, keygens, patches, and hacks. They work by modifying system files or simulating activation processes to make Windows 7 think it is properly licensed.

Using these tools can save time and avoid the hassle of purchasing or finding a valid product key. They also help remove annoying activation messages and restrictions, allowing users to enjoy updates and full functionality.

Here is a table summarizing the main features and benefits:

Tool Type Main Feature Benefit
Windows 7 activation crack Alters system files to activate Quick activation without key
Windows 7 loader Loads activation files into system Works on many Windows versions
Windows 7 keygen Generates activation keys Provides fake but valid keys
Windows 7 activation patch Fixes activation system files Removes activation errors
Windows 7 activation bypass Skips activation checks Avoids activation reminders
Windows 7 activation hack Exploits system vulnerabilities Enables activation without key
Windows 7 activation exploit Uses system loopholes for activation Activates without official key

Windows 7 Activation Crack, Loader, and Keygen Explained

Windows 7 activation crack is a tool that changes important system files to trick Windows into thinking it is activated. It is often the fastest way to activate but may require careful use to avoid system issues.

A Windows 7 loader works by injecting activation files into the system during startup. This method is popular because it can activate many versions of Windows 7 and is relatively easy to use.

The Windows 7 keygen creates fake product keys that Windows accepts as valid. These keys are generated using algorithms that mimic real keys, allowing activation without purchasing a license.

Each of these tools has its own way of bypassing Microsoft’s activation process, but all aim to provide full Windows 7 functionality without a genuine product key.

Windows 7 Activation Bypass Tools and Activation Patch Overview

Windows 7 activation bypass tools work by skipping or disabling the system’s activation checks. This means Windows won’t ask for activation or show warnings, even if it’s not officially activated.

An activation patch modifies system files related to activation. It repairs or replaces these files so that Windows believes it has been activated correctly. This patch is useful for fixing activation errors or removing restrictions.

Both bypass tools and patches help users avoid activation reminders and allow full access to Windows features. They are often used together for a more stable and long-lasting activation effect.

Windows 7 Activation Utility and Activation Script Techniques

Activation utilities are programs designed to automate the activation process. They combine several methods like applying patches, running loaders, or using keygens to activate Windows 7 quickly and easily.

Activation scripts are small programs or commands that perform specific activation tasks. They might run commands to reset activation timers or apply exploits to activate Windows.

These techniques are useful because they simplify the activation process, requiring minimal user input. They also help users who are not familiar with manual activation methods to get their Windows 7 system fully activated.

Activation Solutions for Windows 7 and Windows 10 Without Product Key

Activating Windows without a product key can be tricky, but there are several solutions available for both Windows 7 and Windows 10. These methods help users unlock full features without needing to enter a code. Whether you want to activate Windows 7 without product key or learn how to activate Windows 10 Pro, there are safe and effective options.

Many people look for a Windows 7 activation alternative when they don’t have a product key. These alternatives often involve using special software or tricks that allow Windows to think it is properly activated. Similarly, for Windows 10, there are ways to activate the system without a key, which can be helpful if you lost your original code or bought a second-hand PC.

Here is a quick overview of common activation solutions:

Windows Version Activation Method Description
Windows 7 Windows 7 activation solution Uses software or scripts to activate
Windows 7 Windows 7 activation alternative Different tools or hacks for activation
Windows 10 Pro How to activate Windows 10 Pro Methods to activate without product key
Both How to activate Windows without product key General techniques for activation

These solutions are designed to help users avoid activation warnings and enjoy all Windows features without interruption.

How to Activate Windows 10 Pro Without a Product Key

Activating Windows 10 Pro without a product key is possible using several methods. One common way is to use digital licenses linked to your Microsoft account. If your PC was previously activated, Windows 10 can reactivate automatically after reinstalling.

Another method involves using command-line tools or activation scripts that apply a temporary activation. These methods do not require entering a product key but still enable full access to Windows features.

Here is a simple list of steps to activate Windows 10 Pro without a product key:

  • Check if your device has a digital license linked to your Microsoft account.
  • Use the Settings app to troubleshoot activation issues.
  • Run activation commands in Command Prompt as an administrator.
  • Use activation scripts designed for Windows 10 Pro.

These steps provide a practical way to activate Windows 10 Pro without needing a product key, helping users avoid activation messages and restrictions.

Windows 7 Activation Workaround and Alternative Methods

If you want to activate Windows 7 without a product key, there are several workarounds and alternative methods available. These methods often involve using activation tools that simulate a genuine license or exploit system features to bypass activation.

Some popular Windows 7 activation alternatives include:

  • Using activation scripts that reset activation timers.
  • Applying patches that modify system files related to activation.
  • Employing loaders that inject activation data during system startup.

These workarounds serve as a Windows 7 activation solution for users who cannot find or afford a product key. They help remove activation reminders and unlock full Windows functionality.

Method How It Works Benefits
Activation scripts Reset activation status temporarily Easy to use
Activation patches Modify system files for activation Removes errors and warnings
Loaders Inject activation data on boot Long-lasting activation effect

Using these alternative methods carefully can provide a reliable way to activate Windows 7 without a product key.

Using Windows 7 Activation Exploit and Activation Hack Safely

Some users choose to use activation exploits or hacks to activate Windows 7 without a product key. These methods take advantage of system loopholes or vulnerabilities to trick Windows into thinking it is activated.

While these hacks can be effective, it is important to use them safely to avoid damaging your system or exposing it to security risks. Always follow instructions carefully and use trusted tools.

Key points for using Windows 7 activation exploits safely:

  • Only download activation hacks from reliable sources.
  • Disable antivirus temporarily to prevent interference during activation.
  • Run activation tools as an administrator.
  • Create a system restore point before applying any hacks.
  • Avoid running multiple activation tools at the same time.

Frequently Asked Questions About Windows Activator for Windows 7

Many people have questions about using a Windows 7 activation program to unlock their system. This section answers common queries about Windows 7 activation software, the activation utility, and different activation methods.

Using a Windows 7 activation utility can be helpful, but it’s important to understand how it works and what to expect. These tools are designed to activate your Windows 7 without needing a product key, often by applying special activation methods. Below are some frequently asked questions to guide you.

Is It Safe to Use Windows Activator for Windows 7?

Safety depends on the source and type of Windows 7 activation program you use. Some activation software is safe and free from viruses, while others may contain harmful code.

Here are some tips to stay safe:

  • Use trusted Windows 7 activation utilities.
  • Scan the activation program with antivirus software before running it.
  • Avoid downloading from unknown or suspicious websites.
  • Create a backup of your system before activation.

Using a reliable Windows 7 activation method reduces risks and helps keep your computer secure.

Can I Use Windows Activator for Windows 7 Free Version?

Yes, many Windows 7 activation software tools offer free versions. These free versions often provide basic activation features and can activate your system without a product key.

However, free versions may have some limitations:

  • Limited support or updates.
  • Possible activation time limits.
  • May include ads or prompts to upgrade.

If you want full features and longer activation duration, consider using a paid Windows 7 activation program.

What Are the System Requirements for Windows 7 Activation Software?

Before using any Windows 7 activation utility, make sure your system meets these basic requirements:

Requirement Details
Operating System Windows 7 (32-bit or 64-bit)
Processor 1 GHz or faster
RAM At least 1 GB
Disk Space Minimum 16 GB free space
Administrator Rights Needed to run activation tools

Meeting these requirements ensures the Windows 7 activation method works smoothly and without errors.

How Long Does the Activation Last Using These Tools?

The duration of activation depends on the Windows 7 activation program or utility used. Some tools provide permanent activation, while others offer temporary activation that may expire.

Here is a simple list of activation durations:

  • Permanent activation: Lasts indefinitely without needing reactivation.
  • Temporary activation: Lasts from 30 to 180 days, after which reactivation is needed.
  • Trial activation: Limited time, usually shorter than temporary activation.

Choosing the right Windows 7 activation software can help you get the activation length you prefer.

Will Windows Updates Affect the Activation Status?

Windows updates can sometimes affect the activation status of your system. Some updates may detect unauthorized activation and deactivate Windows 7.

To avoid this, consider the following:

  • Use a Windows 7 activation utility that is regularly updated to bypass new checks.
  • Avoid installing optional updates that target activation.
  • Backup your system before applying updates.

Being cautious with updates helps maintain the activation status provided by your Windows 7 activation method.

The Differences between Family Law and Other Types of Litigation

Family law litigation is a unique field.  In other types of litigation, the disputed facts relate to a single event in the past.  In family law, the facts are constantly changing.  Here are some of the bigger differences:

  Civil Litigation: Family Law Litigation:
Issues in Dispute Few (2 or 3) legal issues are in dispute at the same time Many (5-15) legal issues are in dispute at once.
Facts in Dispute Facts are fixed in time (car accident, business transaction) Facts change over time, especially with child custody, business income, etc
Client involvement Client provides documents and attorney almost all other work Client continuously produces updated financial and child custody information
Procedure and process Everything leads up to a single trial or settlement Case can be split into separate trials; conditions change even after the trial
Court hearings Rare, and when required, the attorney usually goes alone Frequent, client usually needs to attend alongside attorney
Trial Either party may demand a trial to a jury No jury is allowed
Attorney’s fees Standard rule: each party pays their own attorney’s fees No standard rule: party with better access to resources may pay all fees
Duties between litigants No special duty exists, except in specific kinds of cases. Each has affirmative obligation to watch out for other’s interests
Attorney Aggressiveness Each party’s lawyer can be as aggressive as he or she deems fit Aggressiveness, if not carefully packaged, can be grounds for penalties

Because of the many moving parts, the personal and emotional ties between the parties, and the complex and ever-changing landscape, family law cases can be difficult and expensive.  For this reason, you should always be looking for the simpler and more efficient way out, while at the same time, working to protect yourself and your family.

Costs of Travel for Unaccompanied Minors

Children Traveling Alone

Some parenting plans require the parents to fly the children back and forth between two distant places.  What some people do not realize before they start shopping for the cheapest fare is the fact that different airlines charge different fees for minor children to fly without an adult chaperone.  This chart has the unaccompanied minor fee each way for all major domestic airlines in the United States.  It is accurate as of November 27, 2017.

As you can see, Alaska and Southwest are the least expensive.  Unfortunately, Alaska’s service is a little limited for the Sacramento area, and Southwest often has connections between origin and destination cities.

Unaccompanied Minor Information
Fee Nonstop Fee Connecting
Alaska  $25.00  $50.00
Allegiant  No Unaccomp. Minors
American  $150.00  $150.00
Delta  $150.00  $150.00
Frontier  $110.00  $110.00
Hawaiian  $100.00  $200.00
JetBlue  $100.00  $100.00
Southwest  $50.00  $50.00
Spirit  $100.00  $100.00
United  $150.00  $150.00
Virgin American  $25.00  $50.00

Feel free to share this chart with anyone who needs to know the additional charges to fly an unaccompanied minor on a domestic flight.

 

The Best Divorce Litigation Flow Chart on the Internet

My paralegal Cat found this flowchart online recently at the Riverside County Superior Court website.  It shows the decision-making structure that parties to a divorce generally follow while going through their divorce.  I highly recommend looking at this to help demystify the process.

 

The Decline of Marriage Is Hitting Vegas Hard – Bloomberg

This is an interesting development that has me wondering about career longevity.

Half of Americans older than 18 were married in 2014, down from 72 percent in 1960, according to the Pew Research Center. The shift is more pronounced for the less educated, which is a loose proxy for income: As of 2014, almost 75 percent of women with bachelor’s degrees were married by their early 40s, versus less than 60 percent of women with only a high-school diploma, according to the Brookings Institution.

Source: The Decline of Marriage Is Hitting Vegas Hard – Bloomberg

Due to a steep decline in the number of marriage since 2000, even the undisputed wedding capital of the Western United States (even my parents were married there!) is now seeing a decline in the number of weddings!

Some things just need to be said — by the Court.

It is always interesting when a high court puts commentary or other unexpected language into their published opinions.  Here is a very recent statement from the Arkansas Supreme Court, as it gives a bit of a tongue lashing to the lower appellate court:

It is unfortunate that this case was certified to our court in its current state. ‘We note that with twelve judges, twenty-four law clerks, and four staff attorneys, that the court of appeals has sufficient resources to spot such deficiencies. In the future, we expect the court of appeals to ensure that the briefs comply with our rules prior to certifying a case to this court.

Source: Supreme Court chides Court of Appeals again | Arkansas Blog

Here are some other classics.  One justice of the Court of Appeals in Michigan writes opinions in rhyme:

We thought that we would never see A suit to compensate a tree. A suit whose claim in tort is prest Upon a mangled tree’s behest; A tree whose battered trunk was prest Against a Chevy’s crumpled crest; A tree that faces each new day With bark and limb in disarray; A tree that may forever bear A lasting need for tender care. Flora lovers though we three, We must uphold the court’s decree.

Affirmed.

Source: Fisher v. Lowe, 333 N.W.2d 67

If you are old enough to remember the annoyingly catchy song, “Barbie Girl” by Aqua, you may have heard that Mattel Toys sued the band for a trademark infringement. The lawsuit was public, noisy, and nasty.  The trial court dismissed the lawsuit before trial, and Mattel appealed.

As the Federal Ninth Circuit Court of Appeals concluded its ruling, it took some time to address the contentious litigation with the following sage advice:

The parties are advised to chill.

Source: Mattel Inc. v. MCA Records, Inc., 296 F.3d 894 (9th Cir. 2002).

And finally, when I was a law clerk in the late 1990s, I ran across this case analyzing the difference between negligent and intentional acts.  This holding will forever be etched into my mind.

The facts are worth noting. Maestas and Castro were occasional drinking buddies who were acquainted through work and softball team activities. On the night of December 5, 1982, they were drinking and socializing in a bar. The evening’s events did not remain subdued and tranquil, however. Epithets were exchanged and fisticuffs ensued. Maestas and Castro were asked to leave the bar premises. Round two took place in the parking lot. Though each claimed the other was the initial aggressor, Maestas lost; his nose and ears were bitten off.

* * *

On May 3, 1984, Maestas filed a civil complaint against Castro in the state district court (CV No. 5456). The complaint sought damages from Castro due to negligence! One is puzzled by the allegation since at least three bites were required to achieve the damage inflicted [. Arguably such activity could be described as gross negligence, but I think the third bite pretty clearly elevates the activity to an intentional tort, however mindless it might seem.

* * *

West American Insurance Company is the issuer of a homeowner’s policy to Castro which protects the homeowner from lawsuits based on the negligent conduct of the policy holder. Thus, mirabile dictu, we now see why Maestas ascribes the loss of his nose and ears to Castro’s failure to exercise the care that a reasonably prudent person would under similar circumstances. Of course, it cannot be gainsaid that a reasonably prudent person would eschew similar circumstances. Thus, the law’s time-honored test of reasonable prudence is inapplicable to the facts presented. After the fashion of William of Occam preference should be given to a test of known quantities: three bites do not a negligence case make.

Source: West Am. Ins. Co. v. Maestas, 631 F.Supp. 1565 (D. Colo. 1986)

Who says appellate court justices are dull?

California Gun Trusts, Part 2

Part one of gun trusts left you wondering what is a gun trust, how can it help you, and will it be worth it after all is said and done?

Before discussing the benefits of a gun trust, consider these California gun transfer requirements.

  • A firearm may only be loaned to immediate family (parent, child, sibling, grandparent, or grandchild) for 30 days or less.
  • Any loan of a gun to immediate family for longer than 30 days, and any loan of a gun for any period to a person outside your close family, must be registered through a firearms dealer.
  • Any person who receives a gun (e.g., as a gift or by inheritance) from a member of his or her immediate family must submit paperwork to the State of California within 30 days.
  • Any person who receives a handgun (e.g., a pistol) of any kind must first obtain a handgun safety certificate from the State of California.
  • Any violation of these regulations is a crime, punishable by imprisonment of up to four years (though most innocent first-time offenses are misdemeanors).

A gun trust is not a trap for those not versed in legal jargon. It is a legal entity that is created pursuant to state and federal laws. The trust is set up after submitting the proper applications to the ATF for manufacturing (Form 1), transferring (Form 4, 5), and transporting firearms (Form 20). Form 23 will also be required for “responsible persons” to fill out. Who qualifies as responsible persons will be explained later in this article.

Some people simply place their guns into their regular estate plans (wills, trusts, etc.). While this may be possible, new California gun laws make transfers of firearms through traditional trusts and estates risky and unadvisable.  Gun trusts are created specifically for firearms and the situations that may arise with passing one on to your children and heirs.

A gun trust will also help owners navigate all the rules and regulations surrounding firearms in America and especially in California. Among others, a gun trust provides the following benefits:

  1. Transfers firearms from one owner to the next
  2. Prevents accidental felonies
  3. Allows temporary use by multiple trustees
  4. Maintains more privacy
  5. Avoids involuntary sale or surrender of firearms prohibited by recently-passed laws
  6. Avoids probate death
  7. Protects ownership
  8. Avoids court issues (minors, new regulations, etc.)
  9. Avoids long delays or eventual confiscation
  10. Manages risk to all other assets

Where a child inherits a firearm in California after the death of a parent, and no gun trust exists, the child would need to follow each step of both state and federal laws to transfer the gun from the estate to the heirs.  A violation could lead to imprisonment. A gun trust resolves these risks in advance, allowing the transfer of the firearm from one generation to another. A gun trust allows the initial firearm owner to plan in advance how to allow access to the firearms, and how to transfer them upon death to heirs, all without burdening the receiving family members with the unknown risks of receipt of a gun.

Without a gun trust, an owner of a firearm will have to pay a tax to transfer all NFA weapons. Along with the tax, the transfer also used to require the signature of a Chief Law Enforcement Officer (CLEO), which were next to impossible to obtain in some circumstances. However, in 2014 the Obama administration passed Rule 41F eliminating the necessity of the CLEO’s signature. In early drafts of the bill, the original idea was to extend the CLEO certification to even those transfers conducted by a trust. If the bill would have passed at that stage, local law enforcement would have had veto power over all NFA applications.

However, as Rule 41F went into effect, instead of increasing the need for the CLEO certification, it has eliminated the certification all together. A notification is still required to be sent to the CLEO though. Rule 41F has created a new definition of who a trust’s responsible person can be. The new definition is as follows; any member of a trust “who has the power and authority to direct the management and policies of the trust or legal entity to receive, possess, ship, transport, deliver, transfer, or otherwise dispose of an NFA item for, or on behalf of the trust or entity.”[1] This added security measure to a gun trust ensures that a prohibited person does not acquire the firearm.

The new rule also included the need to have all trustees send in background checks and fingerprints, complicating the overall process more. Another important fact to note is that gun trusts are different from wills in that they are only through the National Firearm Association (NFA). The trusts must be made in accordance to state and federal laws dealing with the NFA.

With the increase in complexity, it is now even more valuable to have a knowledgeable attorney to aid you in starting and maintaining your trust. When choosing a lawyer to help you set up a trust, it is important to pick someone who shares your passions about protecting your assets, will do everything possible to properly start and maintain your trust, and who is willing to explain the complex matters to you so that your trust is your trust and not a mystery to you.

We can assist in setting up gun trusts for you and your family. Our firm can provide insight to the intricate and messy details that gun trusts sometimes entail, that individuals will not find in online sources while attempting to set up their own.

Keep in mind that a gun trust is valuable to you even if your trustees do not share your passion for firearms, or you move somewhere that has different laws, or you own a firearm that has the potential to be banned in the future. By securing your firearms within a trust you protect those assets from future issues, you protect your trustees (authorized users), you protect your heirs, and you protect yourself.  If you are ready to begin the process of setting up a gun trust or have any questions give us a call or send us an email.

[1] 27 C.F.R. § 479.11

Zero Alimony Deduction for a Split Bonus, Tax Court Says | AccountingWEB

I do not think anybody actually likes paying income taxes, no matter what they say. True, the many benefits of taxes include things like roads, police, and even my beloved courthouses, but it is hard to part with a portion of every cent I earn.

In a divorce, child support and spousal support issues have different tax consequences.  In general, a child support payment is considered the paying party’s obligation to support his or her child, which every person in the United States has an obligation to do from their net income after paying income taxes.  Because of this, child support payments are not tax deductible, though dependent children are.

On the other hand, payment of alimony (or, in California, “spousal support”) is considered the sharing of income before the earning party has the opportunity to enjoy it.  Because spousal support is the income of the party who is receiving it, and not the obligation every parent has to help support children, the paying party has traditionally been able to claim spousal support as a tax deduction, and the receiving party must pay regular income taxes on spousal support received.

In this article, a tax court considered whether to allow a paying party to claim deductions to taxable income write off alimony payments made before a court made orders requiring the paying party to pay alimony.  The court made the following conclusions:

To qualify for a deduction, alimony must meet the following requirements:

  • The payment must be made under a “divorce or separation instrument.”
  • The instrument can’t specify terms that the payment is nondeductible and nontaxable.
  • The parties can’t be living in the same household when the payment is made.
  • The payor’s obligation to make the payment must end at the death of the recipient.

In other words, the IRS and tax courts will want a formal written order (even if agreed) that mandates the payment of spousal support before the paying party can deduct alimony payments from his or her taxable income.  Such agreements are relatively simple, and there are forms on the California Courts website that you can use, but they do not always fit what a specific couple needs.  A simple spousal support order should cost relatively little if you need to consult an attorney or a legal document preparer.

Source: Zero Alimony Deduction for a Split Bonus, Tax Court Says | AccountingWEB